BPR252 (ITA) – Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58) Posted on January 23, 2019 by admin_kmos
BPR46 (ITA) – Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR47 (ITA) – Agency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C)) Posted on January 23, 2019 by admin_kmos
BPR48 (ITA) – Deeming a place of business to be a ‘foreign business establishment’ as envisaged in section 9D(1) (Section 9D(1), section 9D(10)(a)(i)) Posted on January 23, 2019 by admin_kmos
BPR49 (ITA) – Nature of proceeds received for the lease of property in terms of a 99 year lease (Paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR50 (ITA) – Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H) Posted on January 23, 2019 by admin_kmos
BPR51 (ITA) – Environmental expenditure allowances (Section 37B) Posted on January 23, 2019 by admin_kmos
BPR52 (ITA) – Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax (Section 10(1)(k)(ii)(dd)) Posted on January 23, 2019 by admin_kmos
BPR53 (VAT) – VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1)) Posted on January 23, 2019 by admin_kmos