Acts Online
GT Shield

Value-Added Tax Act, 1991 (Act No. 89 of 1991)


Regulations prescribing electronic services

4. Games and games of chance


The supply of any—

(a) electronic game, including any—
(i) internet-based game; or
(ii) multiplayer role-playing game;
(b) interactive game, where such interactive game is a—
(i) game of chance;
(ii) game where the result is influenced by the skill of the player; or
(iii) game which is a combination of chance and skill; or
(c) electronic betting or wagering, where such electronic betting or wagering constitutes the acceptance of a bet or wager on—
(i) the outcome of a race; or
(ii) any other event or occurrence.