Domestic Reverse Charge Regulations

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Notice No. 2140 of 2022

1. Definitions

2. Responsibilities of the supplier of valuable metal, being a registered vendor

3. Responsibilities of the recipient of valuable metal, being a registered vendor

4. Additional requirements for tax invoices

5. Additional requirements for credit and debit notes

6. Additional reporting requirements in VAT returns

7. Liability for VAT

8. Transitional measures

9. Re-validation of VAT registration status under Chapter 3 of the Tax Administration Act

10. Short title and commencement