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Legal Counsel – Preparation of Legislation – Explanatory Memoranda

Legal Counsel – Preparation of Legislation – Explanatory Memoranda

13 June 2022 – Value-Added Tax Act, 1991

Explanatory memorandum to regulations on the domestic reverse charge relating to valuable metal, issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

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