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
BPR160 (ITA) (VAT) – Incentive payments (Section 11(a) of ITA, “consideration” definition, section 20 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR161 (ITA) – Employee Share Ownership Plan (Section 11(a), section 23(g), section 54, section 58, paragraph 2(1), paragraph 11A(4) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR162 (ITA) (VAT) – Sale of an oil and gas right (Paragraph 1 of Eighth Schedule, paragraph 1, paragraph 7 of Tenth Schedule, section 9, section 16 of VAT Act) Posted on January 23, 2019 by admin_kmos
BPR163 (ITA) – Interest on replacement loans and proceeds arising from a share repurchase (“Contributed tax capital”, section 10(1)(k), 22B, 24J, 64F, paragraphs 35, 43A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR164 (ITA) – Buy-back of shares at a purchase price in excess of their market value (Section 55, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos