BCR61 (ITA) – Foreign return of capital (“Foreign return of capital” definition) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR64 (STT) – Transfer of a security that constitutes a participatory interest in a collective investment scheme (“Security” definition, section 2(1)(a), section 8(1)(f) of STT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BCR65 (ITA) – Post-retirement medical aid benefits (“Remuneration” definition, “employer” definition of Fourth Schedule, paragraphs 2(l), paragraph 4, paragraph 12D of Seventh Schedule) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR1 (VAT) – VAT rulings (Section 1(1) definition of “input tax”) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR2 (VAT) – General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR3 (VAT) – General written rulings and decisions (Section 28 and section 72) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR4 (VAT) (v3) – Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c)) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR5 (VAT) – Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR6 (VAT) (v2) – Discounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR7 (ITA) (v4) – Wear-and-tear or depreciation allowance (Section 11(e)) Posted on January 23, 2019March 25, 2022 by admin_kmos