Chapter wise rate schedule for services under GST. This list contains the GST rates and SAC codes.
For more such guides, please visit www.ProfitBooks.net
Chapter wise rate schedule for services under GST. This list contains the GST rates and SAC codes.
For more such guides, please visit www.ProfitBooks.net
Remote gambling bill of South Africa. April 2014Market Engel SAS
REMOTE GAMBLING BILL PUBLICATION AND INVITATION FOR PUBLIC COMMENT
In accordance with Rule 241(1)(b) of the Rules of the National Assembly, notice is hereby given that Geordin Gwyn Hill-Lewis MP intends introducing a private member's bill shortly in order to provide a legal basis for the regulation and control of all remote gambling activities.
A copy of the draft Remote Gambling Bill and a memorandum setting out its objectives are included in the schedule to this notice in fulfillment of the requirements of Rule 241(1)(c) of the Rules of the National Assembly.
Interested parties and institutions are invited to submit written representations on the draft bill to the Secretary to Parliament within 30 days of the publication of this notice.
Representations can be delivered to the Secretary to Parliament, Old Assembly Building, Parliament Street, Cape Town or mailed to the Secretary to Parliament, P 0 Box 15, Cape Town 8000 or e-mailed to mbcoetzee@,parliament.gov.za and copied to karenb@da.org.za.
16 April 2014
Geordin Gwyn Hill-Lewis MP
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Regulations prescribing services for the purpose of the definition of electronic services 28 march 2014
1. Government Gazette
Staatskoerant
REPUBLIC OF SOUTH AFRICA
REPUBLIEK VAN SUID-AFRIKA
Regulation Gazette No. 10160 Regulasiekoerant
Vol. 585 Pretoria, 28 March
Maart 2014 No. 37489
N.B. The Government Printing Works will
not be held responsible for the quality of
“Hard Copies” or “Electronic Files”
submitted for publication purposes
AIDS HELPLINE: 0800-0123-22 Prevention is the cure
401327—A 37489—1
2. 2 No. 37489 GOVERNMENT GAZETTE, 28 MARCH 2014
IMPORTANT NOTICE
The Government Printing Works will not be held responsible for faxed documents not received due
to errors on the fax machine or faxes received which are unclear or incomplete. Please be advised
that an “OK” slip, received from a fax machine, will not be accepted as proof that documents were
received by the GPW for printing. If documents are faxed to the GPW it will be the sender’s respon-sibility
to phone and confirm that the documents were received in good order.
Furthermore the Government Printing Works will also not be held responsible for cancellations and
amendments which have not been done on original documents received from clients.
CONTENTS • INHOUD
GOVERNMENT NOTICE
National Treasury
Government Notice
R. 221 Value-Added Tax Act (89/1991): Regulations Prescribing Services for the purpose of the definition of “Electronic
Services” in section........................................................................................................................................................ 3 37489
This gazette is also available free online at www.gpwonline.co.za
Gazette
No.
Page
No. No.
3. STAATSKOERANT, 28 MAART 2014 No. 37489 3
GOVERNMENT NOTICE
NATIONAL TREASURY
No. R. 221 28 March 2014
VALUE-ADDED TAX ACT, 1991
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 of the definition of
"electronic services" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of
1991), hereby make regulation set out in the Schedule hereto:
PJ Gordhan
Minister of Finance
Schedule
Definitions
1. In these Regulations, unless otherwise indicated, any word or expression to
which a meaning has been assigned in the Act, bears the meaning so assigned,
and -
"electronic agent" means any electronic agent as defined in section 1 of the
Electronic Communications and Transactions Act,
"electronic communication" means electronic communication as defined in
section 1 of the Electronic Communications and Transactions Act;
This gazette is also available free online at www.gpwonline.co.za
4. 4 No. 37489 GOVERNMENT GAZETTE, 28 MARCH 2014
"Electronic Communications and Transactions Act" means the Electronic
Communications and Transactions Act, 2002 (Act No. 25 of 2002);
"Internet" means the internet as defined in section 1 of the Electronic
Communications and Transactions Act;
"Internet- based auction service" means the supply of an online market place
through an electronic agent where-
(a) any person as part Of an enterprise or any consumer places a description of
any goods or services for sale or supply, and
(b) those goods or services are then sold or supplied through a bidding process
through that electronic agent;
"the Act" means the Value-Added Tax Act; 1991 (Act No. 89 of 1991);
"web site" means any website as defined in section 1 of the Electronic
Communications and Transactions Act.
Purpose of Regulations
2. (1) These regulations prescribe those services that are electronic services for
the purpose of the definition of "electronic services" in section 1(1) of the Act
(2) These regulations apply to any supply of electronic services in the course or
furtherance of an enterprise carried on by a person from a place in an export
country-
(a) to a recipient that is a resident of the Republic; or
(b) where any payment to that person in respect of such electronic services
originates from a bank registered or authorised in terms of the Banks Act, 1990
(Act No: 94 of 1990).
(3) The services listed in regulation 3 (educational services), regulation 4 (games
and games of chance), regulation 5 (internet-based auction services); regulation 6
(miscellaneous services) and regulation 7 (subscription services) are electronic
services where such services are supplied by means of any electronic agent,
electronic communication or the Internet for any consideration.
Educational services
3. The supply of any-
(a) distance teaching programme;
(b) educational webcast;
This gazette is also available free online at www.gpwonline.co.za
5. STAATSKOERANT, 28 MAART 2014 No. 37489 5
(c) intemet-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.
Games and games of chance
4, 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 occurence.
Internet-based auction service
5. The supply of an intemet-based auction service facility.
Miscellaneous services
6. The supply of any-
(a) e-book, which for the purposes of this regulation means, any-
(i) digitised content of any book; or
(ii) electronic publication;
(b) audio visual content, which for the purposes of this regulation means-
(i) any set of moving visual images or other visible signals, whether with or
without accompanying sounds, where the visual images are such that
sequences of them are seen as moving pictures, and
(ii) any right to view the visual images or visible signals contemplated in
subparagraph (i);
This gazette is also available free online at www.gpwonline.co.za
6. 6 No. 37489 GOVERNMENT GAZETTE, 28 MARCH 2014
(c) still images, which for the purposes of this regulation means, any-
(i) desktop theme;
(ii) photographic image;
(ill) pictorial image; or
(iv) screensaver,
and any right to view any item listed in this paragraph; or
(d) music, which for the purposes of this regulation means, any-
(i) audio clip;
(ii) broadcast not simultaneously broadcast over any conventional radio
network in the Republic;
(iii) Jingle;
(iv) live streaming performance;
(v) ringtone;
(vi) song; or
(vii) sound effect,
and any right to listen to any item listed in this paragraph.
Subscription service
7. Any subscription service to any-
(a) blog;
(b) journal;
(c) magazine;
(d) newspaper;
(e) games;
(f), internet-based auction service;
(g) periodical;
(h) pu.blicati On;
(i) social networking service;
webcast;
(k) webinar;
(/) web site;
(m) web application; or
(n) web series.
This gazette is also available free online at www.gpwonline.co.za
7. STAATSKOERANT, 28 MAART 2014 No. 37489 7
Short title and commencement
8. These regulations are called the Electronic Services Regulations and come into
operation on 1 June 2014.
This gazette is also available free online at www.gpwonline.co.za
8. 8 No. 37489 GOVERNMENT GAZETTE, 28 MARCH 2014
NOTICE - CHANGE OF TELEPHONE NUMBERS: GOVERNMENT PRINTING WORKS
As the mandated government security printer, providing world class security products and services,
Government Printing Works has adopted some of the highly innovative technologies to best serve its
customers and stakeholders. In line with this task, Government Printing Works has implemented a
new telephony system to ensure most effective communication and accessibility. As a result of this
development, our telephone numbers will change with effect from 3 February 2014, starting with
the Pretoria offices.
The new numbers are as follows:
Switchboard : 012 748 6001/6002
Advertising 012 748 6205/6206/6207/6208/6209/6210/6211/6212
Publications Enquiries : 012 748 6052/6053/6058 GeneralEnquiries@gpw.gov.za
Maps : 012 748 6061/6065 BookShop@gpw.gov.za
Debtors : 012 748 6060/6056/6064 PublicationsDebtors@gpw.gov.za
Subscription : 012 748 6054/6055/6057 Subscriptions@gpw.gov.za
SCM 012 748 6380/6373/6218
Debtors 012 748 6236/6242
Creditors 012 748 6246/6274
Please consult our website at www.gpwonline.co.za for more contact details.
The numbers for our provincial offices in Polokwane, East London and Mmabatho will not change at
this stage.
Printed by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001
Gedruk deur en verkrygbaar by die Staatsdrukker, Bosmanstraat, Privaatsak X85, Pretoria, 0001
37489—1
Publications: Tel: (012) 748 6052, 748 6053, 748 6058
Advertisements: Tel: (012) 748 6205, 748 6208, 748 6209, 748 6210, 748 6211
Subscriptions: Tel: (012) 748 6054, 748 6055, 748 6057
Publikasies: Tel: (012) 748 6052, 748 6053, 748 6058
Advertensies: Tel: (012) 748 6205, 748 6208, 748 6209, 748 6210, 748 6211
Subskripsies: Tel: (012) 748 6054, 748 6055, 748 6057
This gazette is also available free online at www.gpwonline.co.za