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Tax Alert

VAT Regulations 2017

The Cabinet Secretary for National Treasury in his Budget speech announced enactment of the long awaited VAT Regulations 2017. This, after the first drafts were published in 2014.

The subsidiary legislation seeks to streamline the VAT Act with the Tax Procedures Act 2015 and will assist in interpretation and implementation of the VAT Act 2013. These regulations took effect from 4 April 2017.

Download our tax alert to get a summary of the subsidiary legislations introduced in the new regulations.