BPR419 (ITA) – Corporate restructuring – Amalgamation transaction (Section 44 “amalgamation transaction” definition) Posted on January 3, 2026 by admin_kmos
BPR418 (ITA) (VAT) (TDA) – Asset-for-share transfer involving close corporation (“Company”, “trading stock”, sections 24BA, 41, 58, “base cost”, “pre-valuation date asset”, s8, 11 VAT Act, s9 TDA) Posted on January 3, 2026 by admin_kmos
BPR417 (ITA) – Distribution of funds in the furtherance of objectives (Section 30B, 55 “donation” definition, 58) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR416 (ITA) (VAT) – Transfer reinsurance business from resident company to SA branch of foreign co. (“Gross income”, “dividend”, s11(a), 28, 29A, 64D, para 3, 4, 11 of 8th Sch, s8, 10, 11, 16 VAT) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR414 (ITA) – Application of proviso to section 8EA(3) (Section 8EA(3)) Posted on August 13, 2025 by admin_kmos
BCR92 (ITA) – Application of the proviso to section 8EA(3) (Section 8EA(3)) Posted on August 13, 2025 by admin_kmos
BCR91 (ITA) (STT) – Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule) Posted on November 25, 2024 by admin_kmos
BPR412 (ITA) – Tax consequences of the issue of a long-term loan for the issuer and holder (Definition of “group of companies”, sections 8F, 10(1)(k), 41(1), 64FA of ITA) Posted on November 25, 2024 by admin_kmos
BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act) Posted on October 26, 2024 by admin_kmos