BPR396 (ITA) – Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)

Posted on November 22, 2023 by admin_kmos

BCR87 (ITA) – Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

Posted on November 22, 2023November 22, 2023 by admin_kmos

BGR65 (VAT) – VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)

Posted on September 27, 2023 by admin_kmos

BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition)

Posted on July 7, 2023 by admin_kmos

BPR392 (ITA) – Sale of shares in a controlled foreign company (CFC) (Sections 9D(2A), 9H(3)(b))

Posted on July 7, 2023 by admin_kmos

BPR391 (ITA) – Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule)

Posted on July 7, 2023 by admin_kmos

BPR390 (ITA) (VAT) (TDA) – Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA)

Posted on July 7, 2023 by admin_kmos

BGR64 (VAT) (v2) – Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act)

Posted on July 7, 2023June 7, 2024 by admin_kmos

BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA)

Posted on January 30, 2023 by admin_kmos