BPR31 (ITA) – Sale of shares held in a collective investment scheme – whether the proceeds are capital or revenue in nature (“Gross income” definition, paragraph 61 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BGR39 (VAT) (v2) – VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28)) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR40 (ITA) – Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”) Posted on January 23, 2019 by admin_kmos
BGR41 (VAT) (v2) – VAT treatment of non-executive directors (Proviso (iii) to the definition of “enterprise” in 1(1) and section 23(4)(b)) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR42 (ITA) – No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BGR43 (VAT) – Deduction of input tax in respect of second-hand gold (Section 1(1) definition of “input tax” and definition of “second-hand goods”) Posted on January 23, 2019 by admin_kmos
BGR44 (ETI) (v2) – Meaning of 160 hours for purposes of section 4(1)(b) Posted on January 23, 2019May 4, 2023 by admin_kmos
BGR45 (VAT) (v2) – Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2) Posted on January 23, 2019April 28, 2021 by admin_kmos
BCR1 (ITA) – Definition of equity instrument and restricted equity instrument (Section 8C) Posted on January 23, 2019 by admin_kmos
BCR2 (ITA) – Expenditure incurred on corporate social investment programs (Section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos