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) (v5) – 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, 2019January 3, 2026 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
BGR8 (ITA) (v3) – Application of the principles enunciated by the Brummeria case (Section 1(1), definition of “gross income”) Posted on January 23, 2019May 27, 2022 by admin_kmos
BGR9 (ITA) (v4) – Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR11 (VAT) (v3) – Use of an exchange rate (Section 9, section 10 and section 20) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR12 (VAT) (v3) – (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of “input tax”) Posted on January 23, 2019March 25, 2022 by admin_kmos