The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa

Mahlunge, Amanda Nyasha

The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa

Master Thesis

2014

Publisher

University of Cape Town

Department

Department of Commercial Law

Faculty

Faculty of Law

Abstract

The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.

Description

Includes bibliographical references.

Keywords

Commercial Law

Reference:

Collections

Masters

Full item page