BGR20 (ITA) (v4) – Interpretation of the term “substantially the whole” (Section 10(1)(cN),section 10(1)(cO), section 10(1)(cQ), section 30B section 30C, paragraph 63A, paragraph 63B Eighth Schedule) Posted on January 23, 2019July 31, 2024 by admin_kmos
BGR21 (VAT) - Address to be reflected on a tax invoice, credit and debit note (Section 20(4), section 20(5), section 20(5A), section 21(3), section 21(8)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR22 (ITA) – Subsistence allowance – amounts deemed to be expended for business purposes (Section 8(1)(a) and section 8(1)(c)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR23 (ITA) – Travel allowance – fuel cost to an employee who receives a petrol or garage card (Section 8(1)(b)(ii) and section 8(1)(b)(iii)) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR24 (ITA) (v2) – Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and section 37C(5) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR25 (ITA) (v2) – (Applies from date of issue until 4 October 2018) Exemption – Foreign pensions (Section 10(1)(gC)(ii)) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR26 (VAT) (v2) – VAT treatment of the supply and importation of herbs (section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1 and Item 12 in part B of Schedule 2) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR27 (VAT) (v2) – Application of sections 20(7) and section 21(5) Posted on January 23, 2019October 26, 2024 by admin_kmos
BGR28 (VAT) (v2) – Electronic services (Sections 20, section 21 and section 65) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR29 (ITA) (v2) – Unbundling transactions: Meaning of “as at the end of the day after that distribution” (section 46(3)(a)(v)) Posted on January 23, 2019April 28, 2021 by admin_kmos