Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Regulations prescribing electronic services
Notice No. R. 221 of 2014
Notice No. R. 221
28 March 2014
Regulations Prescribing Electronic Services for the Purpose of the Definition of "Electronic Services" in section 1 of the Value-Added Tax Act, 1991
I, Pravin Jamnadas Gordhan, Minister of Finance, by virtue f the definition of "electronic services" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), hereby make the regulation set out in the Schedule hereto.
Minister of Finance