Section 12:
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
12. The sale, transfer, assignment, or licensing of patents, copyrights, trademarks, software, and other proprietary information is a supply of services.
FOURTH SCHEDULE
[Section 10]
Rate of VAT .................................................................................. 15 per cent
[Fourth Sch. amended by s. 22 (l) of Act 23 of 2001 w.e.f. 11 August 2001; s. 31 (l) of Act 20
of 2002 w.e.f. 1 July 2002.]
FIFTH SCHEDULE
[Section 11]