A South African perspective on value-added tax on international mobile telecommunication services

dc.contributor.authorSchoeman, Anculien
dc.contributor.authorHomeier, Karl
dc.contributor.authorSteyn, Theunis Lodewikus
dc.contributor.emailanculien.schoeman@up.ac.zaen_ZA
dc.date.accessioned2016-05-03T11:24:56Z
dc.date.available2016-05-03T11:24:56Z
dc.date.issued2015-10
dc.description.abstractThe purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. 89 of 1991 and that of other countries was considered, where after the Melbourne Agreement, which specifically deals with the VAT on international telecommunication services, was considered. As the provisions of the general VAT principles as portrayed in the VAT Act (89/1991) and those of the Melbourne Agreement differ, the tax managers at three major South African telecommunication service providers were interviewed to determine which principles they apply in practice. From the interviews conducted, it was clear that South African telecommunication service providers apply the principles of the Melbourne Agreement and levy VAT at 14% on international telecommunications services provided to its customers and VAT at 0% to foreign network operators for services rendered to non-residents while in South Africa. This is, however, contrary to the normal VAT principles that a service is zero-rated when a service is exported and consumed outside of South Africa and VAT levied at 14% when the service is provided to a non-resident present in South Africa at the time the service is rendered.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianam2016en_ZA
dc.description.urihttp://reference.sabinet.co.za/sa_epublication/jefsen_ZA
dc.identifier.citationSchoeman, A, Steyn, T & Homeier, K 2015, 'A South African perspective on value-added tax on international mobile telecommunication services', Journal of Economic and Financial Sciences, vol. 8, no. 3, pp. 861-874.en_ZA
dc.identifier.issn1995-7076 (print)
dc.identifier.issn2312-2803 (online)
dc.identifier.urihttp://hdl.handle.net/2263/52244
dc.language.isoenen_ZA
dc.publisherUniversity of Johannesburgen_ZA
dc.rightsUniversity of Johannesburgen_ZA
dc.subjectPlace of supplyen_ZA
dc.subjectTelecommunication servicesen_ZA
dc.subjectInternational roamingen_ZA
dc.subjectMelbourne agreementen_ZA
dc.subjectCellular phoneen_ZA
dc.subjectDouble taxationen_ZA
dc.subjectValue-added tax (VAT)en_ZA
dc.titleA South African perspective on value-added tax on international mobile telecommunication servicesen_ZA
dc.typeArticleen_ZA

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