BPR71 (ITA) – Improvements effected on leasehold property (Paragraph (h) of “gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR72 (VAT) – VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products (Section 13(3)) Posted on January 23, 2019 by admin_kmos
BPR73 (ITA) – Extinction of inter-company loans as a result of voluntary winding-up (Section 8(4)(m), section 20(1)(a)(ii), paragraph 12(5) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR74 (ITA) – Date upon which shares vest in a taxpayer and related interest expense (Section 8C) Posted on January 23, 2019 by admin_kmos
BPR75 (ITA) – Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C (“Gross income” definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR76 (ITA) – Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B) Posted on January 23, 2019 by admin_kmos
BPR77 (ITA) – Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR78 (ITA) – Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR79 (ITA) – Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22) Posted on January 23, 2019 by admin_kmos
BPR80 (ITA) – Donation of shares (“Dividend” definition, section 54, section 56, section 64) Posted on January 23, 2019 by admin_kmos