BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58) Posted on November 6, 2021 by admin_kmos
Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6) Posted on August 1, 2021December 27, 2021 by admin_kmos Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)
Interpretation Note 114 (IN114) – Interaction between section 25B(1) and section 7(8) in case of conflict, inconsistency or incompatibility Posted on July 25, 2021 by admin_kmos
Interpretation Note 10 (IN10) (v4) – Skills development levy exemption: Public benefit organisations (Section 4(c) of SDL Act) Posted on July 25, 2021December 28, 2022 by admin_kmos
Interpretation Note 13 (IN13) (v3) – Deductions: Limitation of deductions for employees and office holders (Section 23(m)) Posted on July 25, 2021 by admin_kmos
BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR362 (ITA) – Transfer of assets between share incentive trusts (“Gross income”, “donation” definitions, paragraphs 13, 38 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR363 (ITA) (VAT) – Value of a supply of services (“Gross income”, “remuneration” definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act) Posted on July 25, 2021 by admin_kmos
BPR364 (ITA) – Extraordinary dividend followed by the dilution of shareholders’ interest (paragraphs 43A, 64B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR365 (ITA) – Interpretation and application of the de-grouping provision in section 45(4)(b) (“Group of companies”, “controlling group company” definitions, section 41, 45) Posted on July 25, 2021 by admin_kmos