Legal Counsel – Binding General Rulings (BGRs) 21–40

10 February 2023 – Value-Added Tax Act, 1991

• Binding General Ruling 28 (Issue 3) – Electronic services: Specific requirements relating to credit and debit notes, exchange rates, and advertised or quoted prices

Title expanded to include “Specific requirements relating to credit and debit notes, exchange rates, and advertised or quoted prices”