BPR21 (ITA) – Date upon which restricted equity instruments vest and the date on which the liability to withhold employees’ tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR22 (ITA) – Taxation aspects of bonuses and penalties payable in terms of an employees’ bonus incentive and retention scheme (Sections 11(a), 23(g), 23H, paragraphs 1, 2 Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR23 (VAT) – Value-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1)) Posted on January 23, 2019 by admin_kmos
BPR24 (ITA) – Share for share relief provision (Section 41, section 43) Posted on January 23, 2019 by admin_kmos
BPR25 (ITA) – The replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42) Posted on January 23, 2019 by admin_kmos
BPR26 (VAT) – Sale of land subject to a lease with assignment of that lease – going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1)) Posted on January 23, 2019 by admin_kmos
BPR27 (ITA) – Taxation aspects of an amalgamation transaction (Section 44(1)) Posted on January 23, 2019 by admin_kmos
BPR28 (ITA) – Deduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2)) Posted on January 23, 2019 by admin_kmos
BPR29 (ITA) – Provision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR30 (ITA) – Distributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA)) Posted on January 23, 2019 by admin_kmos