BPR115 (ITA) – Incentive rewards paid to independent sales persons (“Remuneration” definition, “employer” definition, “employee” definition, paragraph 2(1)(a) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR116 (ITA) – Distribution received by beneficiary from a non-resident trust and subsequent donation thereof by beneficiary to another non-res trust (Sections 10(1)(k)(ii)(dd), 25B, 56(1)(g)(ii)) Posted on January 23, 2019 by admin_kmos
BPR117 (ITA) – Obligation to deduct or withhold employee’s tax in respect of a share option (Section 8C, paragraph 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR118 (ITA) – Withholding dividends tax (“Dividend” definition, section 64D, section 64E, section 64F, section 64G, section 64H, section 64K) Posted on January 23, 2019 by admin_kmos
BPR119 (ITA) – Transfer of amounts contributed to a foreign pension fund to as SA retirement annuity fund (Sections 9(1)(g), 10(1)(gC), 11(k), 11(n), paragraphs 2(1)(a), 5 of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR120 (ITA) – The interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules Posted on January 23, 2019 by admin_kmos
BPR121 (ITA) – Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D) Posted on January 23, 2019 by admin_kmos
BPR122 (ITA) (STT) – Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR123 (ITA) – Fibre optic cable to be used for electronic communications (“Affected asset” definition, section 12D) Posted on January 23, 2019 by admin_kmos
BPR124 (ITA) – Repayment of shareholders’ loans from proceeds of issue of redeemable preference shares (“Contributed tax capital”, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule) Posted on January 23, 2019 by admin_kmos