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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
Posted in BPR417 (ITA) - Distribution of funds in the furtherance of objectives (Section 30B, 55 "donation" definition, 58)

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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)
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) →

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