Administration of Estates Act, 1965
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing electronic servicesNotice 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.
PJ Gordhan
Minister of Finance
