Abstract
In this study, the researcher objectively assesses the advantages and disadvantages of the reverse charge mechanism as a tool used to specifically enhance revenue collection in the input value added tax claim on the supply of valuable metal. This research presents a qualitative study presented in the form of a systematic literature review of scholarly articles assessing similar legislation applied in other domiciles other than South Africa. The researcher uses historical evidence from other countries as a proxy to appraise the newly implemented South African domestic reverse charge. This research draws parallels between various methods of thinking and perspectives on legislative construction. This study adopts a pragmatic research paradigm because the literature collated is appraised based on the methods undertaken to establish a conclusive stance on the effectiveness of the reverse charge mechanism. The findings of this study were the research gap for academic literature discussing the reverse charge mechanism in sub-Saharan Africa, the widespread global adoption of the tool, and the outweighing positive effects of the reverse charge mechanism. The research concludes that the application of the domestic reverse charge mechanism will yield short-term successes in curbing the missing trader fraud in the supply of valuable metals but will not solve the systemic issue of fraud within the revenue collection system.