Implementation of Geneva Conventions Act, 2012
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing electronic services3. Educational services |
The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.
