BGR42 (ITA) – No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BGR43 (VAT) – Deduction of input tax in respect of second-hand gold (Section 1(1) definition of “input tax” and definition of “second-hand goods”) Posted on January 23, 2019 by admin_kmos
BGR44 (ETI) (v2) – Meaning of 160 hours for purposes of section 4(1)(b) Posted on January 23, 2019May 4, 2023 by admin_kmos
BGR45 (VAT) (v2) – Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2) Posted on January 23, 2019April 28, 2021 by admin_kmos
BCR1 (ITA) – Definition of equity instrument and restricted equity instrument (Section 8C) Posted on January 23, 2019 by admin_kmos
BCR2 (ITA) – Expenditure incurred on corporate social investment programs (Section 11(a), section 23(g)) Posted on January 23, 2019 by admin_kmos
BCR4 (ITA) – Distributions made to participatory interest holders in a collective investment scheme which are reinvested with the scheme (Section 10(1)(k)(i), section 22(1), paragraph 20(1)) Posted on January 23, 2019 by admin_kmos
BCR5 (ITA) – Discretionary lump sum payments paid to pensioners in terms of an event contemplated by the rules of the pension fund (Paragraph 2C of the Second Schedule) Posted on January 23, 2019 by admin_kmos
BCR6 (ITA) – Deduction of levy payments to be made by taxpayers for research and development expenditure incurred by another taxpayer on their behalf (Section 11D) Posted on January 23, 2019 by admin_kmos
BCR7 (ITA) – Conversion of two public sector pension funds to a closed defined benefit fund and a contribution fund respectively (“Pension fund”, “gross income” definitions, Second Schedule) Posted on January 23, 2019 by admin_kmos