BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act) Posted on October 26, 2024 by admin_kmos
BGR74 (VAT) – VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government (“Grant”, “input tax” definitions, sections 7, 8(5A), 54 of VAT Act) Posted on October 26, 2024 by admin_kmos
BPR410 (ITA) – Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA) Posted on October 26, 2024October 26, 2024 by admin_kmos
BCR90 (ITA) (STT) – Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act)) Posted on August 28, 2024 by admin_kmos
BGR73 (ITA) – Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i)) Posted on August 28, 2024 by admin_kmos
BPR405 (ITA) – Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F) Posted on August 28, 2024 by admin_kmos
BPR406 (ITA) – Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA) Posted on August 28, 2024 by admin_kmos
BPR407 (ITA) – Generation and supply of renewable energy (Section 12BA) Posted on August 28, 2024 by admin_kmos
BPR408 (ITA) (STT) – Corporate restructuring using section 42 (Section 1 definitions of “contributed tax capital”, “trading stock”, 24BA, 40CA, 41, 42, “capital asset”, paragraph 20 of Eighth Sch) Posted on August 28, 2024 by admin_kmos
BPR409 (ITA) (STT) – Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act) Posted on August 28, 2024 by admin_kmos