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BPR400 (ITA) – Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA)

Posted on December 23, 2023 by admin_kmos
Posted in BPR400 (ITA) - Donations tax implications on the issue of shares at nominal value to enhance BBBEE credentials (Sections 54, 55, 56, 58 of ITA)

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← BPR399 (ITA) – Asset-for-share transaction and replacement asset (Sections 8(4)(e), 12C, 42(7), paragraphs 10, 66 of Eighth Schedule)
BPR401 (ITA) – Leasehold improvement allowance (Section 11(h) of ITA) →

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