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
BGR64 (VAT) – 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, 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
BGR61 (STT) – Securities transfer tax implications on the re-use of collateral Posted on November 23, 2022 by admin_kmos
BGR60 (ITA) – Disqualification as a qualifying company under section12R(4)(b) Posted on April 3, 2022 by admin_kmos
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