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
BPR384 (ITA) – Cession to special trust of the beneficiary’s loan account (“Donation” definition, sections 54, 55, paragraphs 38, 39 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BPR383 (ITA) – Transfer of profits for group tax purposes between controlled foreign companies (Sections 9D(2A) and 9D(9)) Posted on November 23, 2022 by admin_kmos
BPR385 (ITA) – Use of preference share proceeds to fund employee share ownership plan (“Gross income”, “instrument”, sections 8E, 8EA, 10, 24J, 54, 58, 64F, 64G, paragraphs 19, 20, 38, 39, 43A, 80 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BPR386 (ITA) – Share disposal between two employee share incentive trusts (“Connected person” definition, sections 54, 58(1), paragraph 38 of Eighth Schedule) Posted on November 23, 2022 by admin_kmos
BCR82 (ITA) – Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L) Posted on November 23, 2022 by admin_kmos