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

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