Skip to content

KMOS

  • Home
  • All Posts
  • App links
  • AppTest
  • CTree
  • Debug
  • Editor
  • Editor – administration
  • Editor – CTA
  • editor – customs
  • Editor – Estate Duty act
  • Editor – ETI
  • Editor – MPRA
  • Editor – MPRAA
  • Editor – SDL
  • Editor – STTA
  • Editor – UIF
  • Editor – VAT
  • Get all posts – ITA – React
  • get corporate emails
  • Get pdf modified date
  • Get PDF URL
  • Get trial
  • getupdate
  • getupdate – amendments
  • getupdate-reorder
  • getupdate-term-relationships
  • getupdate-term-taxonomy
  • getupdate-terms
  • getupdate-VAT
  • Income tax act text
  • Post email
  • Post trial
  • Privacy Policy
  • Securities Transfer Tax Act
  • Terms and conditions
  • Transfer Duty act
  • update corporate licenses

BPR20 (ITA) – ​Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C)

Posted on January 23, 2019 by admin_kmos
Posted in BPR20 (ITA) - (The guidance contained in this ruling is affected by subsequent law changes) ​Transfer of an amount of share premium to another reserve - nature of share premium

Post navigation

← BPR21 (ITA) – Date upon which restricted equity instruments vest and the date on which the liability to withhold employees’ tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule)
BPR19 (ITA) – Receipt of a cash payment from a trust – disposal of vested rights by the beneficiary for capital gains tax purposes​ (Paragraph 11 of Eighth Schedule) →

Categories

open all | close all
Proudly powered by WordPress | Theme: KMOS by Underscores.me.