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VALUE ADDED TAX: MORE REGULATIONS GAZETTED
- 14 March 2025
- Taxation
- SA Legal Academy
Please note: On 19 May 2025, National Treasury published explanatory memoranda on each set of regulations. They can be found below, highlighted in yellow.
National Treasury has gazetted four sets of regulations under the 1991 Value Added Tax Act.
Scheduled to commence on 1 April 2025, they affect:
- the carbon tax regulations (amendments)
- explanatory memorandum
- the valuable metal reverse charge regulations (amendments)
- explanatory memorandum
- casino table games of chance (new regulations)
- explanatory memorandum, and
- electronic services (new regulations)
- explanatory memorandum
Published by SA Legal Academy Policy Watch
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