BPR326 (ITA) – Group restructuring transactions in a foreign jurisdiction (“Trading stock”, “asset-for-share transaction”, “liquidation distribution” definitions, section 42, 47(1)) Posted on October 24, 2019October 24, 2019 by admin_kmos
BPR324 (ITA) – Disposal and acquisition of shares by a public benefit organisation (PBO) (Sections 10(1)(cN), 25B, 30, 64F, paragraphs 20(1)(a), 63A of Eighth Schedule) Posted on October 24, 2019 by admin_kmos
BPR323 (ITA) – Debt reduction by means of set-off (Section 19, paragraph 12A of Eighth Schedule) Posted on August 19, 2019 by admin_kmos
BPR321 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11(a)) Posted on August 19, 2019 by admin_kmos
BPR322 (ITA) – Equity linked note (“Gross income” definition, sections 11(a), 24J, “disposal”, “base costs” definitions, paragraph 20(1), paragraph 35(1) of Eighth Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos
BPR320 (ITA) (VAT) (STT) (TDA) – Conversion of association to private company (“Company” definition, sections 11(a) 41(1), 44, 56, section 8(25) of VAT Act, section 8 of STT Act) Posted on August 19, 2019 by admin_kmos
BCR67 (ITA) (VAT) – Tax consequences for members arising out of conversion of association to private company (Sections 41, 44, 56, paragraph 35 of Eight Schedule, section 2 of VAT Act) Posted on August 19, 2019 by admin_kmos
BGR51 (VAT) – Cancellation of registration of a foreign electronic services supplier (Section 24(1), section 24(2), section 72 of VAT Act) Posted on August 19, 2019October 23, 2019 by admin_kmos
BCR68 (ITA) – Surplus retirement fund assets (“Gross income” definition, section 11F, paragraph 2(l) of Seventh Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos
BCR66 (ITA) (STT) – Tax consequences for recipients of shares in an unbundled company (Definition of “unbundling transaction”, sections 46(3), 46(7), paragraph 76B of Eighth Schedule) Posted on August 19, 2019August 19, 2019 by admin_kmos