Proefschrift Universiteit van Amsterdam. / Met lit. opg., reg. - Met samenvatting in het Engels.

Thesis (doctoral)--Hochschule St. Gallen für Wirtschafts-, Rechts- und Sozialwissenschaften, 2004.

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken into consideration. As a result, non-residents in some instances will be liable to register as VAT vendors and account for VAT even if they are not physically present in South Africa. The absence of place of supply rules therefore impacts on determining where a supply takes place and on the VAT registration of for example non-residents. This study aims to determine whether the South African VAT legislation, to some extent, makes provision for place of supply rules, to establish whether general place of supply rules for certain African and developed countries exist, to draw a comparison between these countries and to determine the possibility of implementing similar rules for South Africa. The study concludes that although not sufficient, the South African VAT legislation provides for certain inferred VAT place of supply rules. Worldwide, different countries apply place of supply by different means, and it is therefore not viable to combine all the various countries’ rules into one set of rules for implementation in South Africa. However, in order for South African VAT legislation to be in line with international trends, the study suggests that South Africa should investigate and determine whether place of supply rules should not formally be introduced in its legislation. VAT place of supply rules is important, as introducing same will equip South Africa to better align itself with its international trading partners. It will enable the supplier and consumer to determine whether a person should register for VAT in South Africa, clarify where a supply takes place and at what rate VAT should be charged. It will also minimise confusion as to the application of VAT treatment of certain transactions and eliminate or limit the possibility of double or non-taxation that can arise. AFRIKAANS : Belasting op toegevoegde waarde (BTW) het in Suid Afrika in werking getree in 1991 deur die implementering van die Belasting op Toegevoegde Waarde Wet No. 89 van 1991 (die BTW Wet). Die Suid Afrikaanse BTW sisteem is van so aard dat BTW betaalbaar is by die uiteindelike bestemming of finale gebruik van goedere en dienste wat gelewer word. Die oorsprongklike plek van lewering word nie in ag geneem nie. Die gevolg hiervan is dat nie-inwoners in sommige gevalle aanspreeklik sal wees om te registreer vir BTW ondernemers en om BTW te betaal, selfs al is hulle nooit fisies in Suid Afrika teenwoordig nie. Die afwesigheid van plek van lewering reëls het ‘n invloed op die bepaling van die plek van oorsprong van die lewering asook die BTW registrasie van byvoorbeeld, nie-inwoners. Die studie het ten doel om te bepaal of Suid Afrikaanse wetgewing tot ‘n seker mate plek van lewering reëls insluit, om te bepaal of algemene plek van lewering reëls vir sekere Afrika en ontwikkelde lande in werking is, om ‘n vergelyking tussen hierdie lande se reëls te trek en om die moontlike implementering van soorgelyke reëls in Suid Afrika te ondersoek. Die slotsom van die studie is dat alhoewel nie voldoende, die Suid Afrikaanse BTW wetgewing wel voorsiening maak vir toevallige plek van lewering reëls. Verskillende lande hanteer plek van lewering reëls op verskillende wyses en dit is dus nie moontlik om een stel gekombineerde reëls op te stel en toe te pas in Suid Afrika nie. Om die Suid Afrikaanse BTW wetgewing egter in lyn met internasionale tendense te bring, stel die studie voor dat Suid Afrika ondersoek instel en bepaal of plek van lewering reëls nie formeel ingesluit moet word in diewetgewing nie.BTW plek van lewering reëls is belangrik omdat die implementering daarvan Suid Afrika beter sal toerus om in lyn te wees met sy internasionale handelsvennote. Dit sal ook die verskaffer en verbruiker in staat stel om te bepaal of ‘n persoon in Suid Afrika moet registreer vir BTW, duidelikheid verskaf rakende die oorsprong of plek van lewering en teen watter koers BTW gehef moet word. Dit sal ook die verwarring rondom die korrekte hantering van BTW op spesifieke transaksies verminder en die potensiaal van dubbel of geen belasting beperk of elimineer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Janse van Rensburg, Z 2011, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03192012-163350 / > F12/4/171/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, there is sometimes uncertainty regarding what the place of supply would be, especially when it comes to telecommunication services across borders. Some foreign countries, like European countries, have specific place of supply rules. However, South Africa does not specify where the specific place of supply of telecommunication services should be. International roaming complicates matters as a South African resident can visit a foreign country and make calls from the foreign country to yet another country, but is then billed in South Africa at a rate including VAT at 14%. One could argue that this is not the correct treatment as it could be deemed an export of services, which would generally be zero-rated. During the interviews it was discovered that the foreign network operator billed the South African network operator for the services rendered to the South African operator’s customer in the foreign country. Some operators levy VAT on this charge at that country’s VAT rate, whereas other countries’ operators will levy at a rate of zero percent. However, the South African resident is levied at a charge including VAT at 14%, regardless of whether the operator was charged VAT by the foreign operator or not. Costs of international roaming are already high and, therefore, international roaming can become very expensive for customers. The researcher suggests that the agreement be revisited and that VAT is only charged in the country where the consumption of the supplies takes place, or in the case of a service, where the service is utilized. It is however much more complex with telecommunication services as there are various networks that go through numerous countries, and can include the customer’s home country. AFRIKAANS : Suid-Afrika se BTW-wetgewing het reëls wat spesifieke waarde en tyd van lewering bepaal. Hoewel dit nie 'n spesifieke artikel het met reëls wat handel oor die plek van lewering nie, is dit egter in die verskillende artikels van die wet geïnkorporeer. Tog is daar soms onsekerheid oor waar die plek van lewering is, veral wanneer dit telekommunikasiedienste raak wat oor grense verskaf word. Sommige lande, byvoorbeeld Europese lande, het spesifieke reëls wat plek van lewering bepaal. Suid-Afrika spesifiseer egter nie die spesifieke plek van lewering van telekommunikasiedienste nie. Internasionale selfoon swerwery kompliseer sake omdat 'n Suid-Afrikaanse inwoner die buiteland kan besoek en oproepe van daar na nog 'n ander land maak, maar steeds in Suid-Afrika gefaktureer word teen 'n koers insluitend BTW teen 14%.’n Mens kan argumenteer dat dit nie die regte hantering is nie omdat dit 'n uitvoer van dienste geag kan word, wat gewoonlik genulkoers word. Daar is tydens die onderhoude ontdek dat die buitelandse netwerk-operateur die Suid- Afrikaanse netwerk-operateur faktureer vir die dienste aan die Suid-Afrikaanse operateur se kliënte in die buiteland. Sommige operateurs hef BTW op hierdie koste teen die koers van daardie land se BTW, terwyl ander lande se operateurs teen 'n koers van nul persent sal hef. Die Suid-Afrikaanse inwoner word egter teen ‘n koste insluitend BTW van 14% gefaktureer, ongeag of die operateur deur die buitelandse operateur teen ’n koste insluitend BTW van 0% of ‘n ander persentasie gefaktureer is. Koste van internasionale selfoon swerwery word gehef in die land waar die voorrade gebruik word, of in die geval van 'n diens, waar die diens gebruik word. Die koste kan baie hoog wees. Dit is egter baie meer kompleks met telekommunikasiedienste omdat daar verskeie netwerke is wat deur talle lande kan gaan. Dit kan moontlik in die kliënt se land van herkoms ook wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

For the second time, the Data Science Challenge took place as part of the 18th symposium “Database Systems for Business, Technology and Web” (BTW) of the Gesellschaft für Informatik (GI). The Challenge was organized by the University of Rostock and sponsored by IBM and SAP. This year, the integration, analysis and visualization around the topic of particulate matter pollution was the focus of the challenge. After a preselection round, the accepted participants had one month to adapt their developed approach to a substantiated problem, the real challenge. The final presentation took place at BTW 2019 in front of the prize jury and the attending audience. In this article, we give a brief overview of the schedule and the organization of the Data Science Challenge. In addition, the problem to be solved and its solution will be presented by the participants.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006. / The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax Act in order to take globalisation into account in accordance with international direction. In contrast, no changes have been suggested for the indirect taxation, namely value added tax. Electronic commerce were not contemplated when the Value-Added Tax Act was introduced in 1991. The charging section (section 7 of the mentioned act) provides that a transaction will be taxed in South Africa on the supply of goods or services, on the import of goods and on the supply of an imported service. In traditional business the place of supply was easy to define because a pure consumption test could be applied: namely that the place of supply is where the goods or services have been consumed. Today this rule will put an enormous compliance burden on vendors since the physical place of consumption in electronic commerce is not that obvious (Masters, 2001). Not only must the precise place of supply be determined but the vendor also has to value the supply in multiple jurisdictions. This study highlights the applicable sections of the Value-Added Tax Act and applies it to electronic commerce in order to determine if the existing legislation should be modernised or if parts of it needs to be re-written. The following concepts will be considered: • Place of supply in order to determine the jurisdiction where tax must be charged. • Value of supply to determine the value on which tax must be charged. • Vendor to determine which entities, South African or otherwise, have to register for VAT in South Africa. • Goods. • Services to consider goods and services of digital content. The international initiatives regarding the application of consumption tax, under the leadership of the Fiscal Committee of the Organisation for Economic Co-operation and Development, were taken into account in the study of any required amendments to sections of the Value-Added Tax Act. A group, “The Consumption Tax Technical Advisory Group”, was established in January 1999 by the OECD to consult with business and non-members on the implementation of consumption tax on electronic commerce transactions. The composition of the group is representative of the main trading nations in the world, but also includes smaller countries, non-members and private sector participants. It includes Australia, Japan, the United Kingdom, the United States of America and the European Commission. Considering the global composition of the group this study will focus on the initiatives of the OECD and it is not deemed necessary to investigate the initiatives of individual countries. The study will however consider the research and initiatives of South Africa’s biggest commercial partner, the European Union (OECD, 2004a: 285). The South African initiatives regarding electronic commerce include the Green Paper on Electronic Commerce released by the Department of Communication in November 2000 and the Electronic Communications and Transactions Act promulgated on 26 June 2002. The legislation does not address the tax implication of electronic commerce but in chapter 4 of the mentioned green paper it was discussed by the legislators. There is growing international pressure to lower corporate income tax rates. As the tax base erodes in this area other sources, possibly consumer taxation, must be found to meet the shortfalls (Masters, 2001). It is the aim of this study to show that the present Value-Added Tax Act is in need of modernisation in order to take into account the wide range of electronic commerce transactions.

Thesis (Doctoral)--University of Dublin, Trinity College, July 7, 2006. / Includes bibliographical references (p. 355-382).

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs expropriations, there are many departments within the government that have authority to perform these expropriations independently. Based on section 11(1)(s) and (t) of the VAT Act, depending on which department performs the expropriation and under which Act the expropriations are made it will be determined whether the expropriation will attract VAT at 14% or 0%. However, the detail contained in section 11(1)(s) and (t) does not lend itself to a clear cut explanation as to the motive behind why some expropriations are zero rated and others that are fundamentally similar are vatable at 14%. This study performs a comparison of expropriations under the Housing Act, Restitution of Land Rights Act and the Provision of Land and Assistance Act and their VAT consequences. The purpose of this study is to try and find the driving factor that determines the VAT consequences of the different expropriations and to determine whether there is a commonality. The study performs an analysis of the expropriating authorities of the different Acts mentioned above and determines whether their VAT vendor status has an influence as to whether VAT is levied at 0% or 14% or whether the entire transaction is an exempt supply. The conclusion reached is that the most appropriate course of action would be to apply a blanket rule of zero rating the supply. This would reduce confusion and uncertainty relating to the VAT consequences and would also assist all parties concerned to have the same expectation. It is important that the South African Revenue Service provides some guidelines to assist in understanding the VAT consequences of expropriations in South Africa, as they will be required to enforce the legislation. AFRIKAANS : Die BTW-gevolge van grondonteienings blyk ‘n grys gebied te wees met geen duidelike antwoorde wanneer dit kom by watter van hierdie onteienings onderhewig is aan nulkoers en watter onteienings belasbaar is teen 14% nie. Alhoewel die algemene gevoel is dat die regering onteienings uitvoer, is daar wel departemente binne die regering wat die volmag het om hierdie onteienings onafhanklik toe te pas. Op grond van artikel 11(1)(e) en (t) van die BTW-wet, sal vasgestel word watter onteienings aan 14% of nulkoers BTW onderhewig is deur te kyk na watter departement die onteienings uitvoer en onder watter wet die onteienings gemaak is. Die detail wat in artikel 11(1)(e) en (t) vervat word is nie heeltemal duidelik oor hoekom sekere onteienings aan nulkoers onderhewig is en ander, wat fundamenteel dieselfde is, belasbaar is teen 14% nie. ʼn Vergelyking van onteienings wat onder die Wet op Behuising, Wet op Herstel van Grondregte en die Wet op die Beskikbaarstelling van Grond en Bystand plaasvind, asook die BTW-gevolge van elke wet, word deur middel van hierdie studie gemaak. Die doel van hierdie studie is om te bepaal watter faktore die BTW-gevolge van die verskillende onteienings bepaal, en of die faktore iets in gemeen het. Die studie analiseer die onteieningsgesag wat by die verskillende wette soos hierbo genoem ter sprake is en bepaal of die BTW-ondernemer-status ‘n invloed het op of 1) BTW teen nulkoers of 14% toegedien word en of 2) die hele transaksie ‘n nie-belasbare lewering is. Die gevolgtrekking wat bereik word is dat die mees geskikte plan van aksie sal wees om alle lewerings onderhewig te maak aan ‘n nulkoers. Dit sal verwarring en onsekerheid met betrekking tot die BTW-gevolge verminder en verseker dat alle betrokke partye dieselfde verwagting sal hê. Dit is belangrik dat die Suid-Afrikaanse Inkomstediens riglyne sal verskaf wat kan help om die BTW-gevolge van onteienings in Suid-Afrika verstaanbaar te maak, aangesien daar in elk geval van die regering vereis word om wetgewing af te dwing. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted