부산대학교 도서관

Discusses the South African Taxation Laws Amendment Bill 2013, introducing provisions on the VAT treatment of electronic services. Lists services coming within the definition of electronic services. Notes the compulsory VAT registration threshold and the basis upon which suppliers of electronic services are required to account for VAT. Comments on the implications of the changes for foreign suppliers of electronic services. Suggests practical steps foreign suppliers should take to comply with the changes.