BGR64 (VAT) (v2) – Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes (Sections 18D, 18(1), 16(3)(o), 10(29), 9(13) of VAT Act) Posted on July 7, 2023June 7, 2024 by admin_kmos
Interpretation Note 130 (IN130) – Exemption for international aid received or accrued under an official development assistance agreement (Section 10(1)(yA)) Posted on July 7, 2023 by admin_kmos
Interpretation Note 129 (IN129) – Understatement penalty: Meaning of “maximum tax rate applicable to the taxpayer” (Section 222(5) of TAA) Posted on June 2, 2023 by admin_kmos
Interpretation Note 128 (IN128) – Definition of “associated enterprise” (Section 31) Posted on May 4, 2023 by admin_kmos
Interpretation Note 127 (IN127) – Determination of the taxable income of certain persons from international transactions: Intra-group loans (Section 31) Posted on January 30, 2023 by admin_kmos
BPR388 (ITA) – Application of de-grouping rule following previous intra-group transactions under section 45 (“Group of companies”, “controlling group company”, “controlled group company” definitions, section 9D, 41, 45 of ITA) Posted on January 30, 2023 by admin_kmos
BGR63 (VAT) – Further particulars prescribed by the Commissioner under section 20(8A)(c) Posted on January 30, 2023 by admin_kmos