Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesPublic Notice in terms of Section 23(f) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regards to Communication of Changes in Particulars2. Communication of changes in particulars |
A registered vendor or representative vendor contemplated in section 46 of the Act is required to update its VAT registration status, within 21 business days from—
| (a) | the earlier of implementation of the domestic reverse charge or the date that a supply of valuable metal is made which is subject to the domestic reverse charge, to indicate that such vendor makes supplies of valuable metal that are subject to the domestic reverse charge; or |
| (b) | the date that such vendor permanently ceases to make such supplies to indicate that such vendor no longer makes such supplies or has ceased to carry on all enterprises. |