BPR100 (ITA) (VAT) – Accrual date of short-term insurance premiums payable in terms of a guarantee policy, suretyship provided to the Master, time of supply of policy (“Gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR101 (STT) – Securities Transfer Tax – Asset-for-share transaction (Section 8(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR102 (ITA) – Registration of an external company and identifying a permanent establishment (“Permanent establishment” definition, section 10(1)(h), paragraph 2(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR103 (ITA) – Share incentive scheme (“Gross income” definition, section 11(a), section 23(g), section 8C, section 55, section 58) Posted on January 23, 2019 by admin_kmos
BPR104 (ITA) (STT) – Intra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR105 (ITA) – Tax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1)) Posted on January 23, 2019 by admin_kmos
BPR106 (ITA) – Application of section 24C to a maintenance trust (“Gross income” definition, section 24C, paragraph 80(2) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR152 (ITA) – Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR153 (ITA) – Residency status of a non-resident who applies for a temporary residence permit (“Residence” definition) Posted on January 23, 2019 by admin_kmos
BPR154 (ITA) – Corporate rules: Acquisition of a debtors book (Section 11(j). section 45) Posted on January 23, 2019 by admin_kmos