BPR427 (ITA) – Premium paid for right of use (Section 11(f)(i), (ii) and (v) of ITA) Posted on August 5, 2026 by admin_kmos
BPR426 (ITA) – Residential accommodation (Section 1 “gross income” definition, “remuneration”, “employer” definitions of Fourth Schedule and paragraphs 2(d), 9(3) and 9(7) of Seventh Schedule) Posted on August 5, 2026 by admin_kmos
BPR424 (ITA) – Interest incurred on loan funding used to redeem preference shares and settle dividends (Section 24J) Posted on August 5, 2026August 5, 2026 by admin_kmos
BPR425 (ITA) (VAT) – Rehabilitation of mining property (Sections 11(a), 23(g) , 55, 58 of ITA and section 1 “enterprise” and “entertainment” definitions, section 17(2)(a) of VAT Act) Posted on August 5, 2026 by admin_kmos
BGR75 (VAT) – Value-Added Tax Treatment of Ambulance Services (Sections 12(g),10(22)) Posted on August 5, 2026 by admin_kmos
BPR415 (VAT) – Sale of fixed assets and an interest in a joint venture (Section 7(1)(a)) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR423 (ITA) – Amount paid by a company to the sole beneficiary of its shareholder constitutes a dividend (Section 1 “dividend” definition, section 55 “donation” definition) Posted on January 3, 2026 by admin_kmos
BPR422 (ITA) – Lump sum from a foreign fund (“Gross income” definition, section 10(1)(gC), “lump sum benefit” definition of Second Schedule, paragraph 54(b) of Eighth Schedule)) Posted on January 3, 2026 by admin_kmos
BPR421 (ITA) – Withdrawal from a superannuation fund situated outside South Africa (“Gross income” definition, section 6quat, paragraph 54(b) of Eighth Schedule) Posted on January 3, 2026 by admin_kmos