26 March 2025 – National Legislation: The following regulations have been promulgated:
Effective 1 April 2025
- Regulations with regards to value-added tax for casino table games of chance issued in terms of section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)
- Regulations prescribing electronic services for purposes of the definition of “electronic
services” in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Effective 1 January 2025
- Regulations with regards to value-added tax on 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)
Effective 1 January 2024
- Regulations under section 19(c) of the Carbon Tax Act, 1991 (Act No. 15 of 2019)
