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Van Deventer, Hendrik Johannes Marthinus Email
A critical analysis of the taxation of interactive gambling income earned by resident South African individuals
There has been a continuous increase in the popularity of interactive gambling in South
Africa due to the wide range of channels in which the public can now quickly and easily
access gambling opportunities. Although there is uncertainty related to whether or not
interactive gambling is considered to be legal in South Africa, the total value of income
earned from interactive gambling by South African residents is conservatively estimated to
be between R4 billion and R10 billion per year. Unfortunately, due to the fact that
interactive gambling does not have national boundaries, it is difficult to determine the true
worth of the industry.
There appears to be no academic research which has examined whether income received
from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962.
This study will contribute to an academic understanding of the interactive gambling
industry in South Africa and an understanding of the South African Revenue Service�s
(SARS�s) policies and practices relating to the taxation of income earned from interactive
gambling by resident South African individuals.
The purpose of this study was to critically analyse whether income earned from interactive
gambling by resident South African individuals should be taxed by SARS. This study also
investigated which laws currently regulate the interactive gambling industry within South
Africa and how the regulation and taxation of interactive gambling in South Africa
compares to that of other developing and developed countries. This study also
investigated the legality and estimated value of interactive gambling income earned in
South Africa by resident South African individuals.
This study concluded that income earned from interactive gambling should be subject to
either normal income tax or to capital gains tax (CGT), depending on the intention of the
taxpayer. This study noted that enforcing regular reporting from local licensed interactive
gambling service providers would be the best method of effectively collecting tax that is
owed by interactive gamblers on income generated from this form of gambling in South
This study further concluded that the most appropriate regulatory model to be applied in
South Africa would be a protectionist model. This model protects the residents of a
country by having a regulated interactive gambling industry that is protected from outside
intruders. A regulated industry will result in economic benefits such as taxation,
investment and employment within South Africa. The difficulties associated with
electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS.
AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie popul�r en het �n
voortgesette toename vanwe� die beskikbaarheid en toeganklikheid wat deur tegnologie
daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig
is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word
konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die
toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar
w�reldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal.
Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien
uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962.
Hierdie studie sal bydra tot �n akademiese begrip van SARS se beleid en die toepassing
daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue.
Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe
dobbel deur �n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te
Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees
aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die
invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe
dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op
Ter afsluiting van die navorsing word daar �n model voorgestel wat toegepas moet word in
Suid-Afrika, eerstens om die inwoners van die land te beskerm deur �n goed-gereguleerde
inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. �n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste �n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele
bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS
aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en
tot die minimum beperk kan word.
Van Deventer, HJM 2010, A critical analysis of the taxation of interactive gambling income earned by resident South African individuals MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07202011-155609/ >