BGR47 (ETI) (v2) – Meaning of month in the definition of “monthly remuneration” for employers remunerating employees on a weekly or fortnightly basis Posted on January 23, 2019May 4, 2023 by admin_kmos
BGR48 (VAT) – The temporary letting of dwellings by developers and the expiry of section 18B Posted on January 23, 2019 by admin_kmos
BPR1 (VAT) – Definition of enterprise, zero-rating of salvage services, input tax deduction in respect of personal subsistence of employees (“Enterprise”, “input tax”, “vendor”, sections 11, 17, 23) Posted on January 23, 2019 by admin_kmos
BPR2 (ITA) – Method for determination of the interest amount that accrues on the collection of a distressed debtors book (Section 24J) Posted on January 23, 2019 by admin_kmos
BPR3 (ITA) – Method for determination of the valuation date value of financial instruments listed on a recognised exchange to be used for CGT purposes (9D, paragraphs 1, 26, 29 Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR4 (VAT) – Definition of enterprise, exemption of goods on importation (“Enterprise”, “input tax”, “vendor”, section 7(1)(b), section 13(3), section 23(1), Schedule 1, Item 470.01) Posted on January 23, 2019 by admin_kmos
BPR5 (ITA) – Whether dividend income received by a trust retains its nature in the hands of the beneficiaries on distribution thereof, by the trust, in the same tax year (Sections 10(1)(k)(i), 25B) Posted on January 23, 2019 by admin_kmos
BPR6 (ITA) – The application of section 24C in the context of a repair and maintenance contract (Section 24C) Posted on January 23, 2019 by admin_kmos
BPR7 (ITA) – Service fees received by a non-resident labour broker ( “Gross income” definition, paragraph 2 of Fourth Schedule, SA-UK DTA) Posted on January 23, 2019 by admin_kmos
BPR8 (ITA) – Certain variable payments made to a marketing executive and the application of section 23(m) Posted on January 23, 2019 by admin_kmos