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

These regulations are called the Domestic Reverse Charge Regulations and come into operation on 1 July 2022.

The amendments to the DRC Regulations are deemed to have come into effect on 01 January 2024.

[Short title and commencement substituted by Amendment Notice No. 4793, GG50642, dated 10 May 2024]