BGR5 (VAT) – Discounts, rebates and incentives in the motor industry (Section 1, section 20 and section 21) Posted on January 23, 2019January 23, 2019 by admin_kmos
BGR6 (VAT) (v2) – Discounts, rebates and incentives in the fast moving consumable goods industry (Section 1, section 20 and section 21) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR7 (ITA) (v4) – Wear-and-tear or depreciation allowance (Section 11(e)) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR8 (ITA) (v3) – Application of the principles enunciated by the Brummeria case (Section 1(1), definition of “gross income”) Posted on January 23, 2019May 27, 2022 by admin_kmos
BGR9 (ITA) (v4) – Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR11 (VAT) (v3) – Use of an exchange rate (Section 9, section 10 and section 20) Posted on January 23, 2019April 28, 2021 by admin_kmos
BGR12 (VAT) (v3) – (Withdrawn 1 January 2022) Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers (Section 1(1), definition of “input tax”) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR13 (VAT) (v3) – (Withdrawn 1 January 2022) Calculation of VAT for certain betting transactions (Section 8(13), section 16(3)(d), section 16(4) and section 72) Posted on January 23, 2019March 25, 2022 by admin_kmos
BGR14 (VAT) (v4) – (Withdrawn to extent of paragraphs 2.7.2 and 2.7.3 from 1 January 2022) VAT treatment of specific supplies in the short-term insurance industry (section 1(1), 7, 8, section 9, section 11, section 16, section 20, section 21, section 54 section 72) Posted on January 23, 2019June 7, 2024 by admin_kmos
BGR15 (VAT) (v2) – Recipient-created tax invoices, credit and debit notes (Section 20(2) and section 21(4)) Posted on January 23, 2019April 28, 2021 by admin_kmos