BPR15 (VAT) (TDA) – Supply of goods or services: Vendors one and the same person – section 8(25) of the VAT Act, fixed property: Exemption from transfer duty – section 9(1)(l) of the Transfer Duty Act Posted on January 23, 2019 by admin_kmos
BPR16 (ITA) – Loans from a subsidiary company to a holding company (Section 64C(2)(g), section 64C(4)(d)) Posted on January 23, 2019 by admin_kmos
BPR17 (VAT) – The supply of trophy, accommodation and services to a person who is not a resident of the Republic (Section 11(2)(l), section 72) Posted on January 23, 2019 by admin_kmos
BPR18 (ITA) – Deduction of letting commission paid by a property investment company to a property management company (Section 11(a), section 23H) Posted on January 23, 2019 by admin_kmos
BPR19 (ITA) – Receipt of a cash payment from a trust – disposal of vested rights by the beneficiary for capital gains tax purposes (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR20 (ITA) – Impact that the transfer of an amount of share premium of a company to another reserve of that company has on the nature of the share premium (“Dividend” definition, section 64C) Posted on January 23, 2019 by admin_kmos
BPR21 (ITA) – Date upon which restricted equity instruments vest and the date on which the liability to withhold employees’ tax arises (Section 8C, paragraphs 2, 11A of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR22 (ITA) – Taxation aspects of bonuses and penalties payable in terms of an employees’ bonus incentive and retention scheme (Sections 11(a), 23(g), 23H, paragraphs 1, 2 Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR23 (VAT) – Value-added tax implications to the parties relating to the establishment of a residential township development (Sections 7(1)(a), 12(c), 16(2), 16(3), 18(1), 23(1)) Posted on January 23, 2019 by admin_kmos
BPR24 (ITA) – Share for share relief provision (Section 41, section 43) Posted on January 23, 2019 by admin_kmos