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BPR316 (ITA) (VAT) – Amalgamation of companies in terms of business rescue plan​ (Section 44 of ITA, section 8(25) of VAT Act)

Posted on March 20, 2019 by admin_kmos
Posted in BPR316 (ITA) (VAT) - Amalgamation of companies in terms of business rescue plan​ (Section 44 of ITA, section 8(25) of VAT Act)

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← BPR317 (ITA) (VAT) – ​Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act)
Interpretation Note 111 (IN111) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule​) →

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