BPR120 (ITA) – The interaction between sections 45 and section 24J in the transfer of interest-bearing receivables under the corporate rules Posted on January 23, 2019 by admin_kmos
BPR121 (ITA) – Secondary tax on companies or dividends tax (Section 64B(1), “declared” definition, section 64E(1), section 64D) Posted on January 23, 2019 by admin_kmos
BPR122 (ITA) (STT) – Transfer of business of company as going concern to its holdco as a result of an amalgamation or merger transaction (Section 45, 47, 64FA, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR123 (ITA) – Fibre optic cable to be used for electronic communications (“Affected asset” definition, section 12D) Posted on January 23, 2019 by admin_kmos
BPR124 (ITA) – Repayment of shareholders’ loans from proceeds of issue of redeemable preference shares (“Contributed tax capital”, section 20(1)(a)(ii), paragraphs 12(5), 20(1)(a) Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR125 (ITA) – Vesting by discretionary trust of dividend rights to beneficiary (Sections 10(1)(t)(vii), 64D, “beneficial owner” definition, 64F(g) 64G(2)(a), paragraphs 63, 80(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR126 (ITA) (VAT) (STT) – Disposal of a business and investment shares as a result of restructuring, and the distribution of certain shares to shareholders (Section 42, section 46) Posted on January 23, 2019 by admin_kmos
BPR127 (ITA) – Relief from double taxation of foreign income (Section 5, section 10, section 24J, section 108, Zambia DTA) Posted on January 23, 2019 by admin_kmos
BPR128 (ITA) – Disposal of equity shares in a foreign company (Section 41(1), “financial instrument”, “associated group companies”, “foreign financial instrument holding company” definitions) Posted on January 23, 2019 by admin_kmos
BPR129 (ITA) – Beneficial owner of dividends (Section 64D, section 64F(a), “beneficial owner” definition) Posted on January 23, 2019 by admin_kmos