BPR362 (ITA) – Transfer of assets between share incentive trusts (“Gross income”, “donation” definitions, paragraphs 13, 38 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR363 (ITA) (VAT) – Value of a supply of services (“Gross income”, “remuneration” definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act) Posted on July 25, 2021 by admin_kmos
BPR364 (ITA) – Extraordinary dividend followed by the dilution of shareholders’ interest (paragraphs 43A, 64B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR365 (ITA) – Interpretation and application of the de-grouping provision in section 45(4)(b) (“Group of companies”, “controlling group company” definitions, section 41, 45) Posted on July 25, 2021 by admin_kmos
BPR366 (ITA) – Distribution in specie of shares (“Dividend”, “return of capital” definition, paragraph 75 of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BPR367 (ETI) – Employment tax incentive (“Employee”, “qualifying employee”, “monthly remuneration” definition, section 2, 6 of ETI Act) Posted on July 25, 2021 by admin_kmos
BPR361 (ITA) (STT) (TDA) (VAT) – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party Posted on May 1, 2021 by admin_kmos
BPR360 (ITA) – Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital”, “gross income”, “group of companies”, sections 41, 24BA, 40CA, 42, 45, 55, 58) Posted on May 1, 2021 by admin_kmos
BPR359 (ITA) – Transfer of reinsurance business from a resident company to a local branch of a foreign company (“Gross income” definition, section 11(a), 28) Posted on May 1, 2021 by admin_kmos
BPR358 (ITA) – Amalgamation of short and long-term insurers (Sections 11(a), 28, 44) Posted on May 1, 2021 by admin_kmos