Author: admin_kmos
BGR58 (ITA) – Purchase of different types of annuities at retirement (“Pension fund”, “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions)
2021 Income Tax Legislation (OTL4)
SARS Guide on Taxation in South Africa – 2025 (SGD008)
Interpretation Note 118 (IN118) – Value-added tax consequences of points-based loyalty programmes (“Consideration”, “input tax” and “supply” definitions, sections 7, 10 of VAT Act)
BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2))
BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)
BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)
BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58)
Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)
Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)