Patents Act, 1978
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing Electronic Services for the purpose of the Definition of "Electronic Services" in Section 1(1) of the Act - effective 1 April 2025Notice No. 5993 of 2025 |
Notice No. 5993
14 March 2025
GG 52293
National Treasury
I, Enoch Godongwana, Minister of Finance, hereby make, in the Schedule hereto, the regulations prescribing electronic services for purposes of the definition of “electronic services” in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991).
These Regulations will come into effect on 1 April 2025 and will repeal all prior Regulations published for this purpose, from that date.
E Godongwana
Minister of Finance
