BPR415 (VAT) – Sale of fixed assets and an interest in a joint venture (Section 7(1)(a)) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR423 (ITA) – Amount paid by a company to the sole beneficiary of its shareholder constitutes a dividend (Section 1 “dividend” definition, section 55 “donation” definition) Posted on January 3, 2026 by admin_kmos
BPR422 (ITA) – Lump sum from a foreign fund (“Gross income” definition, section 10(1)(gC), “lump sum benefit” definition of Second Schedule, paragraph 54(b) of Eighth Schedule)) Posted on January 3, 2026 by admin_kmos
BPR421 (ITA) – Withdrawal from a superannuation fund situated outside South Africa (“Gross income” definition, section 6quat, paragraph 54(b) of Eighth Schedule) Posted on January 3, 2026 by admin_kmos
BPR419 (ITA) – Corporate restructuring – Amalgamation transaction (Section 44 “amalgamation transaction” definition) Posted on January 3, 2026 by admin_kmos
BPR418 (ITA) (VAT) (TDA) – Asset-for-share transfer involving close corporation (“Company”, “trading stock”, sections 24BA, 41, 58, “base cost”, “pre-valuation date asset”, s8, 11 VAT Act, s9 TDA) Posted on January 3, 2026 by admin_kmos
BPR417 (ITA) – Distribution of funds in the furtherance of objectives (Section 30B, 55 “donation” definition, 58) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR416 (ITA) (VAT) – Transfer reinsurance business from resident company to SA branch of foreign co. (“Gross income”, “dividend”, s11(a), 28, 29A, 64D, para 3, 4, 11 of 8th Sch, s8, 10, 11, 16 VAT) Posted on January 3, 2026January 3, 2026 by admin_kmos
Interpretation Note 139 (IN139) – The meaning of reserve fund under section 23(e) (Section 1(1) – Definition of “gross income”) Posted on January 3, 2026 by admin_kmos