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BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

Posted on November 22, 2023 by admin_kmos
Posted in BCR86 (ITA) - Waiver of debt by an employer - unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

BPR389 (ITA) – Bursaries awarded by a resident company (“Relative” definition, section 10(1)(q), “taxable benefit” definition, paragraph 2 of Seventh Schedule)

Posted on November 22, 2023 by admin_kmos
Posted in BPR389 (ITA) - Bursaries awarded by a resident company ("Relative" definition, section 10(1)(q), “taxable benefit” definition, paragraph 2 of Seventh Schedule)

BPR395 (ITA) (STT) – Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act)

Posted on November 22, 2023 by admin_kmos
Posted in BPR395 (ITA) (STT) - Termination of a venture capital company (Sections 12J, 44 of ITA, section 8(1)(a) of STT Act)

BPR398 (ITA) (STT) – Disposal of shares in a property development arrangement (“Contributed tax capital”, “gross income”, “dividend”, “equity share”, s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT)

Posted on November 22, 2023 by admin_kmos
Posted in BPR398 (ITA) (STT) - Disposal of shares in a property development arrangement ("Contributed tax capital", "gross income", "dividend", "equity share", s 8E, 8EA, 40C, para 43A of ITA, s 1, 2, 6 of STT)

BPR397 (ITA) (STT) – Income tax, STT consequences of an amalgamation (“Trading stock”, “capital asset”, “disposal”, “amalgamation”, “Transfer” definitions, s 44, para 11 of 8th Sch, s 8 of STT)

Posted on November 22, 2023 by admin_kmos
Posted in BPR397 (ITA) (STT) - Income tax, STT consequences of an amalgamation ("Trading stock", "capital asset", "disposal", "amalgamation", "Transfer" definitions, s 44, para 11 of 8th Sch, s 8 of STT)

BPR396 (ITA) – Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)

Posted on November 22, 2023 by admin_kmos
Posted in BPR396 (ITA) - Settlement of shareholder’s loans (Sections 8(4)(a), 8(4)(l), 19, paragraph 12A of Eighth Schedule of ITA)

BCR87 (ITA) – Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

Posted on November 22, 2023November 22, 2023 by admin_kmos
Posted in BCR87 (ITA) - Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

BGR65 (VAT) – VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)

Posted on September 27, 2023 by admin_kmos
Posted in BGR65 (VAT) - VAT treatment of rounding difference in cash transactions (Sections 21(1), (3), (5), 16(2), (3) of VAT Act)

BPR394 (ITA) – Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition)

Posted on July 7, 2023 by admin_kmos
Posted in BPR394 (ITA) - Instalment sale agreements and their sale to a non resident (“Gross income”, 11(a), 23(g), 24(1), 24J(1) “interest” definition, 50A “interest” definition)

BPR393 (ITA) – Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, “asset-for-share transactions” definitions, “asset”, “capital asset” of Eighth Schedule)

Posted on July 7, 2023 by admin_kmos
Posted in BPR393 (ITA) - Income tax consequences resulting consecutive asset-for-share transactions (“Trading stock”, 41(1) “capital asset”, definitions, “asset", “capital asset” of Eighth Schedule)

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