BPR418 (ITA) (VAT) (TDA) – Asset-for-share transfer involving close corporation (“Company”, “trading stock”, sections 24BA, 41, 58, “base cost”, “pre-valuation date asset”, s8, 11 VAT Act, s9 TDA) Posted on January 3, 2026 by admin_kmos
BPR417 (ITA) – Distribution of funds in the furtherance of objectives (Section 30B, 55 “donation” definition, 58) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR416 (ITA) (VAT) – Transfer reinsurance business from resident company to SA branch of foreign co. (“Gross income”, “dividend”, s11(a), 28, 29A, 64D, para 3, 4, 11 of 8th Sch, s8, 10, 11, 16 VAT) Posted on January 3, 2026January 3, 2026 by admin_kmos
BPR414 (ITA) – Application of proviso to section 8EA(3) (Section 8EA(3)) Posted on August 13, 2025 by admin_kmos
BPR412 (ITA) – Tax consequences of the issue of a long-term loan for the issuer and holder (Definition of “group of companies”, sections 8F, 10(1)(k), 41(1), 64FA of ITA) Posted on November 25, 2024 by admin_kmos
BPR411 (ITA) (VAT) – Tax consequences of a deemed input tax deduction under the VAT Act (“Gross income”, “asset” definitions of ITA, “input tax” definition, section 8, 16 of VAT Act) Posted on October 26, 2024 by admin_kmos
BPR410 (ITA) – Disposal by a controlled foreign company of equity shares in a foreign company (Section 9H(3), paragraph 64B of Eighth Schedule of ITA) Posted on October 26, 2024October 26, 2024 by admin_kmos
BPR405 (ITA) – Third-party backed shares and hybrid interest (Sections 8EA, 8FA, 10(1)(k), 24J definition of “interest”, 64F) Posted on August 28, 2024 by admin_kmos
BPR406 (ITA) – Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA) Posted on August 28, 2024 by admin_kmos