BPR25 (ITA) – The replacement of debt and the subsequent transfer thereof together with the assets in an asset-for-share-transaction (Section 42) Posted on January 23, 2019 by admin_kmos
BPR26 (VAT) – Sale of land subject to a lease with assignment of that lease – going concern (Section 10(4), section 10(23), section 11(1)(e), section 18A(1)) Posted on January 23, 2019 by admin_kmos
BPR27 (ITA) – Taxation aspects of an amalgamation transaction (Section 44(1)) Posted on January 23, 2019 by admin_kmos
BPR28 (ITA) – Deduction of recurring expenditure incurred in terms of hybrid-debt instruments where the proceeds of such instruments rank as primary share capital for a bank (11(a), 23(g), 24J(2)) Posted on January 23, 2019 by admin_kmos
BPR29 (ITA) – Provision of free meals and refreshments to employees (Paragraph 2(c), paragraph 8(3) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR30 (ITA) – Distributions made by a collective investment scheme which are reinvested with the scheme (Section 10(1)(iA)) Posted on January 23, 2019 by admin_kmos
BPR31 (ITA) – Sale of shares held in a collective investment scheme – whether the proceeds are capital or revenue in nature (“Gross income” definition, paragraph 61 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BGR39 (VAT) (v2) – VAT treatment of municipalities affected by changes to municipal boundaries (Section 8(28)) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR40 (ITA) – Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”) Posted on January 23, 2019 by admin_kmos
BGR41 (VAT) (v2) – VAT treatment of non-executive directors (Proviso (iii) to the definition of “enterprise” in 1(1) and section 23(4)(b)) Posted on January 23, 2019April 28, 2021 by admin_kmos