BPR192 (ITA) – Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E)

Posted on January 23, 2019 by admin_kmos

BPR193 (ITA) – Debt reduction by way of set-off (Section 19 definition of “reduction amount”, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR195 (ITA) (STT) – Securities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR196 (ITA) – Employees’ Tax: Monthly pension benefits in respect of foreign services rendered (Sections 9(2)(i), 10(1)(gC)(ii), “remuneration” definition, paragraph 2(1) of Fourth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR197 (ITA) (EDA) – Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)

Posted on January 23, 2019 by admin_kmos

BPR198 (ITA) – Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

Posted on January 23, 2019 by admin_kmos

BPR199 (ITA) – Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i))

Posted on January 23, 2019 by admin_kmos

BPR200 (ITA) – Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)

Posted on January 23, 2019 by admin_kmos

BPR201 (ITA) – Issue of capitalisation shares (“Contributed tax capital”; “dividend”, “return of capital” definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos