BGR13 (VAT) (v3) – (Withdrawn 1 January 2022) Calculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR14 (VAT) (v4) – (Withdrawn to extent of paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry (section 1(1), 7, 8, section 9, section 11, section 16, section 20, section 21, section 54 section 72) Posted on January 23, 2019June 7, 2024 by admin_kmos
BGR15 (VAT) (v2) – Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4)) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR16 (VAT) (v3) – Standard apportionment method (Section 17(1)) Posted on January 23, 2019December 23, 2023 by admin_kmos
BGR17 (VAT) – Cancellation of registration of separate enterprises, branches and divisions (Section 1(1), section 8(2) and section 50) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR19 (VAT) (v2) – Approval to end a tax period on a day other than the end of the month (Section 27(6)) Posted on January 23, 2019April 28, 2021 by admin_kmos
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