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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Regulations

Domestic Reverse Charge Regulations

Notice No. 2140 of 2022

 

Notice No. 2140

8 June 2022

GG 46512

 

National Treasury

 

Regulations on Domestic Reverse Charge relating to Valuable Metal, issued in terms of Section 74(2)

of the Value-Added Tax Act, 1991 (Act No. 89 of 1991): effective 1 July 2022

 

Enouch Godongwana, Minister of Finance, by virtue of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) ("the Act"), hereby make the regulations set out in the Schedule.

 

 

E Godongwana

Minister of Finance