BGR40 (ITA) – Remuneration paid to non-executive directors (Section 23(m), the Fourth Schedule, paragraph (1), definition of “remuneration”) Posted on January 23, 2019 by admin_kmos
BGR41 (VAT) (v2) – VAT treatment of non-executive directors (Proviso (iii) to the definition of “enterprise” in 1(1) and section 23(4)(b)) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR42 (ITA) – No-value provision in respect of transport services (Paragraph 10(2)(b) of the Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BGR43 (VAT) – Deduction of input tax in respect of second-hand gold (Section 1(1) definition of “input tax” and definition of “second-hand goods”) Posted on January 23, 2019 by admin_kmos
BGR44 (ETI) (v2) – Meaning of 160 hours for purposes of section 4(1)(b) Posted on January 23, 2019May 4, 2023 by admin_kmos
BGR45 (VAT) (v2) – Supply of potatoes (Section 11(1)(g), section 11(1)(j), Part A, Part B Schedule 2) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR1 (VAT) – VAT rulings (Section 1(1) definition of “input tax”) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR2 (VAT) – General written rulings and decisions (Section 41 and sectoin 72 of the VAT Act) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR3 (VAT) – General written rulings and decisions (Section 28 and section 72) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR4 (VAT) (v5) – Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time during the transition period (Section 41(c)) Posted on January 23, 2019January 3, 2026 by admin_kmos