The August 2022 issue of the SARS VAT Connect newsletter covers the following topics:
Find a copy of the newsletter here.
- Proposed amendments emanating from the Budget 2022/23
- Recent amendments
- Domestic Reverse Charge (“DRC”) Regulations, including:
o Background and introduction
o What is contained in the DRC Regulations?
o When and to whom do the DRC Regulations apply?
o General effect of the DRC Regulations
o Valuable metal
o Exclusions from “valuable metal”
o Declaration of VAT under the DRC Regulations
o Administrative duties and responsibilities of the supplying vendor
o Administrative duties and responsibilities of the recipient vendor
o Joint and several liability
o Effective date and transitional rules
o VAT rulings and decisions
- Publications
Find a copy of the newsletter here.
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