Acts Online
GT Shield

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

Regulations

Domestic Reverse Charge Regulations

10. Short title and commencement

 

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]