BPR357 (ITA) – Donations to a foreign trust of property situated outside the Republic (Section 56) Posted on May 1, 2021 by admin_kmos
BPR355 (ITA) – Accrual of pension payments to a resident from a foreign pension fund (“Gross income” definition, section 10(1)(gC)(ii)) Posted on January 2, 2021 by admin_kmos
BPR356 (ITA) – Preference share – hybrid equity instrument and third-party backed share (“Equity share”, “controlling group company”, “equity instrument”, “financial instrument” definitions) Posted on December 19, 2020 by admin_kmos
BCR75 (ITA) – Settlement of post-retirement medical aid and retirement gratuity benefits (“Gross income”, “Severance benefits”, “remuneration” definition, section 11F) Posted on December 19, 2020 by admin_kmos
BCR74 (ITA) – Treaty relief – Authorised contractual scheme (“Company”, “foreign company”, “foreign partnership” definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108) Posted on October 15, 2020 by admin_kmos
BCR73 (ITA) – Dividends: When the “qualifying purpose” definition must be satisfied (Section 8EA(2), 8EA(3)) Posted on October 15, 2020 by admin_kmos
BGR55 (VAT) – Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3) Posted on October 15, 2020 by admin_kmos
BPR354 (ITA) – Cash grants to employee incentive trust and transfer of share awards to qualifying employees (“Gross income” definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR353 (MPRA) – Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA) Posted on October 15, 2020 by admin_kmos