BCR72 (ITA) – Deductibility of employment related expenditure, incurred as part of a B-BBEE ownership transaction and the PAYE treatment of interest-free loan to a share trust (Sections 11(a), 23H) Posted on August 20, 2020 by admin_kmos
BPR339 (ITA) (STT) – Transfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act) Posted on May 2, 2020 by admin_kmos
BPR342 (ITA) – Donation by a resident to a foreign trust of property received from another foreign trust (“Gross income” definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR341 (ITA) – Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR340 (ITA) – Share buy-back at nominal value (“Dividend”, “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BGR52 (VAT) – (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic Posted on May 2, 2020March 25, 2022 by admin_kmos
BPR333 (ITA) – Venture capital company – Investment in farming operations (Section 12J, “impermissible trade” definition) Posted on February 13, 2020 by admin_kmos
BPR335 (STT) – STT exemption for foreign governments (Section 8(1)(k)) Posted on February 13, 2020 by admin_kmos
BPR338 (ITA) – Donations of money made to a public benefit organisation at a fundraising event (Section 18A) Posted on January 31, 2020 by admin_kmos
BPR337 (ITA) – Amalgamation transactions involving the assumption of liabilities only (Section 44) Posted on January 31, 2020 by admin_kmos