Electronic Communications and Transactions Act [No. 25 of 2002]
To provide for the facilitation and regulation of electronic communications and
transactions; to provide for the development of a national e-strategy for the
Republic; to promote universal access to electronic communications and transactions and the use of electronic transactions by SMMEs; to provide for human
resource development in electronic transactions; to prevent abuse of information
systems; to encourage the use of e-government services; and to provide for matters
connected therewith.
Related Articles
Value Added Tax - Guidelines
Basic guidelines on VAT
VAT 404 - Guide for Vendors
The VAT 404 is a basic guide where technical and legal terminology has been avoided wherever possible. Although fairly comprehensive, the guide does not deal with all the legal detail associated with VAT and is not intended for legal reference.
SARS FAQs - Increase in VAT Rate 2025
Find attached PDF document from SARS' Frequently Asked Questions (FAQ) about the VAT Rate increase for 2025 by 0.5%.
Stock | Utilities | Stock Month End | Procedure
Overview: Stock Month End is a manual process in IQ; to move stock transactions from the current stock transactional table to the history stock transactional table. Why: Why do I need to perform a stock month end? Answer: Performing regular stock ...
VAT 411 - Guide for Entertainment/Accommodation & Catering
This guide is a general guide concerning the application of the Value-Added Tax (VAT) law regarding supplies of goods or services which fall into the category of “entertainment” and serves as a supplement to the VAT 404 – Guide for Vendors which ...