BPR304 (ITA) – Debt reduction and subsequent liquidation of debtor (Section 8(4)(a), 19, 24J(4A), 36(11), “expenditure” definition, paragraphs 12A, 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR306 (ITA) – Donation to a special trust (Section 54, section 55) Posted on January 23, 2019 by admin_kmos
BPR307 (ITA) – Relief from double taxation of interest (Section 108, SA-Brazil DTA) Posted on January 23, 2019 by admin_kmos
BPR308 (ITA) – Assumption of contingent liabilities and the cession of a right of recovery (“Gross income” definition, section 37, paragraph 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR310 (ITA) (VAT) – Customer loyalty programme (Section 11(a), section 23(g) of ITA, “consideration” definition, section 7(1)(a), section 10(23) of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR311 (ITA) – Photovoltaic solar energy plants (Section 12B) Posted on January 23, 2019 by admin_kmos
BPR312 (ITA) – Tax implications of the variation of employment contracts (“Gross income” definition, section 11(a), section 23(g); section 11(cA), section 11(nA), section 23H) Posted on January 23, 2019 by admin_kmos
BPR313 (ITA) – Foreign share buyback (“Foreign dividend” definition, “foreign return of capital” definition, section 10B(2)(a), paragraph 20(1)(a), paragraph 64B(4) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR314 (ITA) – Venture capital company – investment in hotel development (“Controlled group company”, “hotel keeper”, section 12J(6A) “impermissible trade”, “qualifying company”, “qualifying share”) Posted on January 23, 2019 by admin_kmos