In this notice, unless the context indicates otherwise, any term to which a meaning has been assigned in the Value-Added Tax Act, 1991, has the meaning so assigned thereto, and the terms hereunder have the following meanings:

“electronic services recipient”

means a resident of the Republic who is a recipient of electronic services supplied by an electronic services supplier;

“electronic services supplier”

means a vendor supplying electronic services in the course or furtherance of an enterprise contemplated in paragraph (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of the Act;

“tax invoice”

means a document provided as required by section 20 of the Act;

“VAT”

means value-added tax; and

“the Act”

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