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Category: SARS Published Rulings

BPR375 (ITA) – Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5))

Posted on September 23, 2022 by admin_kmos
Posted in BPR375 (ITA) - Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5))

BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)

Posted on July 27, 2022 by admin_kmos
Posted in BCR79 (ITA) - Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA)

BPR372 (ITA) – Withholding tax on foreign royalties (Section 6quat(1A))

Posted on May 27, 2022 by admin_kmos
Posted in BPR372 (ITA) - Withholding tax on foreign royalties (Section 6quat(1A))

BPR374 (ITA) – Determination of group of companies (“Group of companies” definition)

Posted on May 27, 2022 by admin_kmos
Posted in BPR374 (ITA) - Determination of group of companies ("Group of companies" definition)

BPR371 (ITA) – Public benefit activities carried on for the benefit of the general public (Section 30, “public benefit organisation” definition)

Posted on May 27, 2022 by admin_kmos
Posted in BPR371 (ITA) - Public benefit activities carried on for the benefit of the general public (Section 30, "public benefit organisation" definition)

BPR373 (STT) – STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act)

Posted on May 27, 2022May 27, 2022 by admin_kmos
Posted in BPR373 (STT) - STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act)

BGR60 (ITA) – Disqualification as a qualifying company under section12R(4)(b)

Posted on April 3, 2022 by admin_kmos
Posted in BGR60 (ITA) - Disqualification as a qualifying company under section12R(4)(b)

BCR78 (ITA) – Employee share incentive scheme – shares in a foreign company (“Gross income”, trade”, “asset”, “proceeds”, “capital gain”, “disposal” definitions, section 6quat, 10B, 11(a), 23H)

Posted on March 2, 2022 by admin_kmos
Posted in BCR78 (ITA) - Employee share incentive scheme – shares in a foreign company ("Gross income", trade", "asset", "proceeds", "capital gain", "disposal" definitions, section 6quat, 10B, 11(a), 23H)

BGR59 (VAT) – Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)

Posted on January 10, 2022 by admin_kmos
Posted in BGR59 (VAT) - Calculation of VAT for table games of chance (Sections 8, 16(3), 16(4), 72 of VAT Act)

BGR58 (ITA) – Purchase of different types of annuities at retirement (“Pension fund”, “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions)

Posted on January 10, 2022 by admin_kmos
Posted in BGR58 (ITA) - Purchase of different types of annuities at retirement ("Pension fund", “pension preservation fund”, “provident fund”, “provident pres. fund”, “retirement annuity fund” definitions)

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