BPR391 (ITA) – Tax consequences of the termination of an en commandite partnership (“Asset”, “disposal”, “value shifting arrangement” definitions, paragraph 11 of Eighth Schedule) Posted on July 7, 2023 by admin_kmos
BPR390 (ITA) (VAT) (TDA) – Disposal in anticipation of liquidation (Section 47, paragraph 12A of Eighth Schedule of ITA, section 8(25) of VAT Act, section 9(1)(l) of TDA) Posted on July 7, 2023 by admin_kmos
BGR64 (VAT) (v2) – Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act) Posted on July 7, 2023June 7, 2024 by admin_kmos
BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA) Posted on January 30, 2023 by admin_kmos
BGR63 (VAT) – Further particulars prescribed by the Commissioner under section 20(8A)(c) Posted on January 30, 2023 by admin_kmos
BGR62 (VAT) – Value-added tax implications of securities lending arrangements (Sections 2(1)(f) and 12(a) of VAT Act) Posted on December 28, 2022 by admin_kmos
BPR387 (ITA) – Attribution of nett income to a public benefit organisation (Sections 9D, 10(1)(cN)) Posted on December 28, 2022 by admin_kmos
BCR84 (ITA) – Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule) Posted on December 28, 2022 by admin_kmos
BCR85 (ITA) – En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H) Posted on December 28, 2022 by admin_kmos
BGR61 (STT) – Securities transfer tax implications on the re-use of collateral Posted on November 23, 2022 by admin_kmos