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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
Posted in 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)

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← Interpretation Note 139 (IN139) – The meaning of reserve fund under section 23(e) (Section 1(1) – Definition of “gross income”)
BPR417 (ITA) – Distribution of funds in the furtherance of objectives (Section 30B, 55 “donation” definition, 58) →

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