BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)

Posted on November 6, 2021 by admin_kmos

BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)

Posted on November 6, 2021November 6, 2021 by admin_kmos

BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58)

Posted on November 6, 2021 by admin_kmos

Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)

Posted on August 1, 2021December 27, 2021 by admin_kmos

Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)

Interpretation Note 114 (IN114) – Interaction between section 25B(1) and section 7(8) in case of conflict, inconsistency or incompatibility

Posted on July 25, 2021 by admin_kmos

Interpretation Note 10 (IN10) (v4) – Skills development levy exemption: Public benefit organisations (Section 4(c) of SDL Act)

Posted on July 25, 2021January 3, 2026 by admin_kmos

Interpretation Note 13 (IN13) (v3) – Deductions: Limitation of deductions for employees and office holders (Section 23(m))

Posted on July 25, 2021 by admin_kmos

BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule)

Posted on July 25, 2021 by admin_kmos

BPR363 (ITA) (VAT) – Value of a supply of services (“Gross income”, “remuneration” definitions, paragraphs 2, 10 of Seventh Schedule, sections 7, 9, 10, 18 of VAT Act)

Posted on July 25, 2021 by admin_kmos