BGR74 (VAT) – VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government (“Grant”, “input tax” definitions, sections 7, 8(5A), 54 of VAT Act) Posted on October 26, 2024 by admin_kmos
BGR73 (ITA) – Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company (Section 20(1)(a)(i)) Posted on August 28, 2024 by admin_kmos
BGR69 (VAT) – Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3) Posted on June 7, 2024 by admin_kmos
BGR72 (VAT) – Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers (Sections 21, 16)(2) and (3)) Posted on June 7, 2024 by admin_kmos
BGR71 (ITA) – (Section 18A Receipt: Donation of Property in Kind (Section 18A(2)) Posted on June 7, 2024 by admin_kmos
BGR70 (ITA) – Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations (Section 18A(1) and (2)(a)) Posted on June 7, 2024 by admin_kmos
BGR68 (VAT) – Acceptable Documentation for Input Tax on Upward Adjustments on Imports (Sections 16(2)(g), 72 of VAT Act) Posted on December 23, 2023 by admin_kmos
BGR67 (ITA) – Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme (Sections 10(1)(y), 12P(2), Eleventh Schedule of ITA Act) Posted on December 23, 2023 by admin_kmos
BGR66 (VAT) – VAT Implications of Overpayments on the Importation of Goods (“Input tax” definition, sections 16(2)(d), 16(2)(dA), 16(3)(a)(iii), 16(3)(b)(ii) of VAT Act) Posted on December 23, 2023 by admin_kmos
BGR65 (VAT) – VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act) Posted on September 27, 2023 by admin_kmos