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, 2021January 3, 2026 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
BPR366 (ITA) – Distribution in specie of shares (“Dividend”, “return of capital” definition, paragraph 75 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR367 (ETI) – Employment tax incentive (“Employee”, “qualifying employee”, “monthly remuneration” definition, section 2, 6 of ETI Act) Posted on July 25, 2021 by admin_kmos