BPR11 (ITA) – Transfer of a pre-1 March 1998 amount from a pension fund as an own contribution to other retirement funds (Paragraph 1, paragraph 2A, paragraph 6 of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR12 (ITA) – Determination of gross income of a livestock auctioneer and agent (“Gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR13 (ITA) – Section 8C and the variation of share options obtained under a share option scheme (Section 8A, section 8C, paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR14 (ITA) – Employees’ tax in respect of gains, as contemplated in sections 8A and 8C of the Act, made by retired employees (Paragraph 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR15 (VAT) (TDA) – Supply of goods or services: Vendors one and the same person – section 8(25) of the VAT Act, fixed property: Exemption from transfer duty – section 9(1)(l) of the Transfer Duty Act Posted on January 23, 2019 by admin_kmos
BPR16 (ITA) – Loans from a subsidiary company to a holding company (Section 64C(2)(g), section 64C(4)(d)) Posted on January 23, 2019 by admin_kmos
BPR17 (VAT) – The supply of trophy, accommodation and services to a person who is not a resident of the Republic (Section 11(2)(l), section 72) Posted on January 23, 2019 by admin_kmos
BPR18 (ITA) – Deduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H) Posted on January 23, 2019 by admin_kmos
BPR19 (ITA) – Receipt of a cash payment from a trust – disposal of vested rights by the beneficiary for capital gains tax purposes (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR20 (ITA) – Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C) Posted on January 23, 2019 by admin_kmos