Re: Digital products taxed in SA from April: Treasury

Calvin Browne <[email protected]> Fri, 31 Jan 2014 14:40:46 +0200
Newsgroups gmane.org.operators.ioz
Message-ID <[email protected]>
Well - the stuff was published on treasury website yesterday... with a 
comment period until the 20th February.

--Calvin

On 31/01/2014 14:33, Hendrik Visage wrote:
> I've already since some time last year alerted people to this. Looks
> like it's only now after the implementation is eminent that people
> woken up to it??
>
> On Fri, Jan 31, 2014 at 1:59 PM, Calvin Browne
> <[email protected]> wrote:
>>     Does anyone have any ideas on how they're actually going to enforce
>>     this?
>>     Or maybe this date from the regulations is telling:
>>     "These regulations are called the Electronic Services Regulations and
>>     come into
>>     operation on 1 April 2014."
>>     (my 14 cents worth)
>>     --Calvin
>>
>>     On 31/01/2014 13:43, dominic wrote:
>>
>>     [1][1]http://mybroadband.co.za/news/internet/95953-digital-products-taxed-
>>     in-sa-from-april-treasury.html
>>
>>
>>     [2]Treasury has published new electronic services regulations,
>>     detailing which digital products and services will be subject to 14%
>>     VAT come 1 April 2014.
>>
>>     The regulations have been published by Finance Minister [3]Pravin
>>     Gordhan for comment, and follow the proposals he made in his 2013
>>     budget speech to impose VAT on foreign businesses who "sell e-books,
>>     music and other digital goods and services".
>>
>>     The regulations are called the Electronic Services Regulations and come
>>     into operation on a proposed date of 1 April 2014.
>>
>>     In terms of the regulations, the VAT will apply to any supplier of
>>     electronic services from an "export country" to any resident in South
>>     Africa, or where payment is made from a local bank.
>>
>>     What exactly will be taxed? The list below details all digital goods
>>     and services which will be impacted, according to the regulation
>>     document:
>>
>> Educational services
>>
>>     .         distance teaching programmes;
>>
>>     .         educational webcasts;
>>
>>     .         internet-based courses;
>>
>>     .         internet-based education programmes; or
>>
>>     .         webinars,
>>
>> Games and games of chance
>>
>>     .         internet-based games, including any electronic game or
>>     multiplayer role-playing game;
>>
>>     .         interactive games, such as games of chance, where the result
>>     is influenced by the skill of the player;
>>
>>     .         electronic betting or wagering.
>>
>> Information system services
>>
>> Internet-based auction service
>>
>> Maintenance services
>>
>>     Which refers to technical support relating to
>>
>>     .         blogs;
>>
>>     .         databases;
>>
>>     .         information systems;
>>
>>     .         information system services; and
>>
>>     .         websites.
>>
>> Online content
>>
>>     .         e-books, which means any digitised content of any book or
>>     electronic publication;
>>
>>     .         films, which means any broadcast, documentary home-made
>>     video, live streaming performance, movie, music video, program,
>>     television series, or video
>>
>>     .         images, which means any desktop theme, photographic image,
>>     pictorial image, or screensaver,
>>
>>     .         music, which means any audio clip, broadcast jingle, live
>>     streaming performance, ringtone, song, or sound effect,
>>
>>     .         software, including apps, system software, or plugins, and
>>     any update to these programs.
>>
>> Subscription services
>>
>>     Any subscription service to:
>>
>>     .         blogs;
>>
>>     .         databases;
>>
>>     .         information system services;
>>
>>     .         journals;
>>
>>     .         magazines;
>>
>>     .         newspapers;
>>
>>     .         games;
>>
>>     .         social networking services;
>>
>>     .         webcasts;
>>
>>     .         websites;
>>
>>     .         web applications; or
>>
>>     .         web series.
>>
>>     The added taxes on digital goods is likely to push the price of goods
>>     up, a tax expert has said.
>>
>>     Following the initial proposal for a digital tax, Gerard Soverall, PWC
>>     `s head of indirect tax, said that, considering the revenue generated
>>     by large online retailers, governments are losing out on large amounts
>>     of VAT.
>>
>>     "It is a profit issue at the end of the day. VAT at 14% in South Africa
>>     is a material number in your profits so online businesses will pass
>>     that on [to consumers]. There is not much doubt in that," said
>>     Soverall.
>>
>>     Soverall argued that, even if the 14% SA VAT is passed on to consumers,
>>     digital goods are still likely to be more affordable than the physical
>>     equivalent purchased in brick and mortar shops.
>>
>>     [The Electronic Services Regulations is available on the National
>>     Treasury website: [4]www.treasury.gov.za and the South African Revenue
>>     Service website: [5]www.sars.gov.za.
>>     Written    comments    should    be    submitted    to    Mr.
>>     Mpho    Legote,    email: [[2]6][email protected] and SARS,
>>     email [[3]7]policycomments-hP/[email protected] by the close of business on 20
>>     February 2014.
>>     Issued by National Treasury Date:    30 January 2014]
>>
>> References
>>
>>     1. [4]http://mybroadband.co.za/news/internet/95953-digital-products-taxed-in-
>> sa-from-april-treasury.html
>>     2. [5]http://mybroadband.co.za/vb/showthread.php/477252-National-Treasury
>>     3. [6]http://mybroadband.co.za/vb/showthread.php/314269-Pravin-Gordhan
>>     4. [7]http://www.treasury.gov.za/
>>     5. [8]http://www.sars.gov.za/
>>     6. [9]mailto:[email protected]
>>     7. [10]mailto:policycomments-hP/[email protected]
>>
>>
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>>
>> References
>>
>>     1. http://mybroadband.co.za/news/internet/95953-digital-products-taxed
>>     2. mailto:6][email protected]
>>     3. mailto:7]policycomments-hP/[email protected]
>>     4. http://mybroadband.co.za/news/internet/95953-digital-products-taxed-in-sa-from-april-treasury.html
>>     5. http://mybroadband.co.za/vb/showthread.php/477252-National-Treasury
>>     6. http://mybroadband.co.za/vb/showthread.php/314269-Pravin-Gordhan
>>     7. http://www.treasury.gov.za/
>>     8. http://www.sars.gov.za/
>>     9. mailto:[email protected]
>>    10. mailto:policycomments-hP/[email protected]
>>    11. mailto:[email protected]
>>    12. http://lists.internet.org.za/mailman/listinfo/ioz
>>
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