Kinda. The sections you're thinking of (importing goods & importing services) aren't even close to adequate to plausibly say we should be paying VAT on it. Or rather they were unworkable to such an extent that there was no real risk in it ever causing problems. When they we're drafted, the notion of digital goods simply didn't exist.
The law specifically refers to customs value, which is not necessarily invoice amount. In fact it seems to be based mostly of the lunar calendar and/or lotto numbers.
Is it? The VAT act gives no specific guidance on source rules. So perhaps we should consider the deemed source rules from income tax as a guide line. There different rules apply depending on the type of goods or services. Steam is providing a service essentially (serving content) and the main component of the serving of content is being done from Botswana...so is the fact that the legal entity (valve) is registered in the US really relevant given that the actual supply of services is from Botswana? Also, if I buy the steam game in 2012 and then proceed to download it from a Botswana server during 2013 do I fall under 2012 or 2013 tax rules?
I do recall it too yes. Just not sure what it was though. I know the US gov crapped on Amazon for dodging state sales tax so I don't know whether we're dealing with SA VAT or US sales tax when they include those tax amts.
