BPR129 (ITA) – Beneficial owner of dividends (Section 64D, section 64F(a), “beneficial owner” definition) Posted on January 23, 2019 by admin_kmos
BPR130 (ITA) – Sale of mining rights and the respective base cost of each mining right (Paragraphs 1, 3, 4, 11, 20, 33, 35, 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR131 (ITA) – Vesting date of a restricted equity instrument (Section 8C, paragraph 2, paragraph 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR132 (ITA) – Disposal of a business as a going concern by a trust to a company in exchange for shares in the company (Section 41(2), section 42, paragraphs 11(1)(g), 12(5) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR134 (ITA) – Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident Posted on January 23, 2019 by admin_kmos
BPR133 (ITA) – Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR135 (ITA) – Improvements effected on land in terms of a long term lease (Paragraph (h) of “gross income” definition, section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR136 (ITA) – Taxation of subsistence allowances paid to employees (Section 8(1)) Posted on January 23, 2019 by admin_kmos
BPR137 (ITA) – Sale of a business in terms of an intra-group transaction (Section 45, section 47) Posted on January 23, 2019 by admin_kmos
BPR138 (ITA) – Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos