- VAT exemptions now include public and private colleges registered under the Continuing Education and Training Act, 2006, and related goods/services.
- New definitions clarify that insurance requires a paid premium, including subsidized payments.
- Testing services for non-residents are zero-rated if the property is consumable during testing or exported after.
- Supplies under the Housing Subsidy Scheme are treated as services to public authorities or municipalities.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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