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
BPR316 (ITA) (VAT) – Amalgamation of companies in terms of business rescue plan (Section 44 of ITA, section 8(25) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR317 (ITA) (VAT) – Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR318 (ITA) (STT) – Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44) Posted on March 20, 2019 by admin_kmos
BPR319 (ITA) (VAT) (STT) – Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b)) Posted on March 20, 2019 by admin_kmos
BGR50 (ITA) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule) Posted on March 20, 2019 by admin_kmos
BGR49 (VAT) – The supply and importation of sanitary towels (pads) (Section 11(1)(j), section 13(3)) Posted on March 20, 2019 by admin_kmos