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
Interpretation Note 141 (IN141) – The meaning of reserve fund under section 23(e) Posted on January 3, 2026 by admin_kmos
Interpretation Note 140 (IN140) – Diminution in the value of closing stock (Section 22(1)(a)) Posted on January 3, 2026 by admin_kmos