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R 385.00
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsDomestic Reverse Charge Regulations10. 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]