BCR88 (ITA) – En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act) Posted on April 9, 2024 by admin_kmos
BGR68 (VAT) – Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act) Posted on December 23, 2023 by admin_kmos
BGR67 (ITA) – Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act) Posted on December 23, 2023 by admin_kmos
BGR66 (VAT) – VAT Implications of Overpayments on the Importation of Goods (“Input tax” definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act) Posted on December 23, 2023 by admin_kmos
BPR403 (ITA) – Taxation of covered persons in respect of equity linked notes (Section 24JB) Posted on December 23, 2023 by admin_kmos
BPR402 (ITA) – Transfer of long-term insurance business to a local branch of a foreign reinsurer (Various short-term insurance definitions, sections 11(a), 25B, 28, 29A, paragraph 11 of Eighth Schedule) Posted on December 23, 2023 by admin_kmos
BPR401 (ITA) – Leasehold improvement allowance (Section 11(h) of ITA) Posted on December 23, 2023 by admin_kmos
BPR400 (ITA) – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA) Posted on December 23, 2023 by admin_kmos
BPR399 (ITA) – Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule) Posted on December 23, 2023 by admin_kmos
BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule) Posted on November 22, 2023 by admin_kmos