Interpretation Note 124 (IN124) – Public benefit organisations: Provision of residential care for retired persons (Paragraph 3(c) of Part I of Ninth Schedule) Posted on October 24, 2022 by admin_kmos
Interpretation Note 123 (IN123) – Effect on the date of issue of a share arising from a change in the redemption features (Section 8E) Posted on October 24, 2022 by admin_kmos
BPR382 (ITA) – Rebate in respect of foreign taxes (Section 6quat, paragraphs 2, 35 of Eighth Schedule of Act) Posted on October 24, 2022 by admin_kmos
BPR381 (STT) – Beneficial ownership in respect of back-to-back share transfers (Section 1 “transfer”, “unrestricted and security restricted stock account” definitions, sections 2(1), 8(1)(q)) Posted on October 24, 2022 by admin_kmos
BPR380 (ITA) – Transfer of shares in resident company to non-resident holding company (Sections 9D, 64E, paragraphs 38, 39, 76B of Eighth Schedule of Act) Posted on October 24, 2022 by admin_kmos
BCR81 (ITA) – Hybrid equity interest or third-party backed share (Sections 8E, 8EA) Posted on September 23, 2022 by admin_kmos
BCR80 (ITA) (EDA) – Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA) Posted on September 23, 2022 by admin_kmos
BPR378 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT) Posted on September 23, 2022 by admin_kmos
BPR377 (ITA) – Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3)) Posted on September 23, 2022 by admin_kmos