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SARS Guide for Employers in respect of Allowances – 2026 – (SGD004)

Posted on June 9, 2021January 3, 2026 by admin_kmos
Posted in SARS Guide for Employers in respect of Allowances - 2026 - (SGD004)

SARS Guide on Taxation of Foreigners Working in South Africa (SGD007)

Posted on June 9, 2021June 9, 2021 by admin_kmos
Posted in SARS Guide on Taxation of Foreigners Working in South Africa (SGD007)

SARS Guide for Employers in respect of Fringe Benefits – (SGD006)

Posted on June 9, 2021 by admin_kmos
Posted in SARS Guide for Employers in respect of Fringe Benefits - (SGD006)

SARS Guide for Employers in respect of Employees’ Tax – 2026 – (SGD005)

Posted on June 9, 2021January 3, 2026 by admin_kmos
Posted in SARS Guide for Employers in respect of Employees' Tax - 2026 - (SGD005)

Interpretation Note 16 (IN16) – Exemption from Income Tax: Foreign Employment Income

Posted on May 5, 2021 by admin_kmos
Posted in Interpretation Note 16 (IN16) (v4) - Exemption from Income Tax: Foreign Employment Income

BPR361 (ITA) (STT) (TDA) (VAT) – Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party

Posted on May 1, 2021 by admin_kmos
Posted in BPR361 (ITA) (STT) (TDA) (VAT) - Asset-for-share transaction followed by an unbundling transaction, the issue of capitalisation redeemable preference shares and the sale of shares to a third party

BPR360 (ITA) – ​Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital”, “gross income”, “group of companies”, sections 41, 24BA, 40CA, 42, 45, 55, 58)

Posted on May 1, 2021 by admin_kmos
Posted in BPR360 (ITA) - ​Internal restructure followed by a disposal of shares to a BBBEE investor (“Contributed tax capital", "gross income", "group of companies", sections 41, 24BA, 40CA, 42, 45, 55, 58)

BPR359 (ITA) – ​Transfer of reinsurance business from a resident company to a local branch of a foreign company (“Gross income” definition, section 11(a), 28)

Posted on May 1, 2021 by admin_kmos
Posted in BPR359 (ITA) - ​Transfer of reinsurance business from a resident company to a local branch of a foreign company ("Gross income" definition, section 11(a), 28)

BPR358 (ITA) – ​Amalgamation of short and long-term insurers (Sections 11(a), 28, 44)

Posted on May 1, 2021 by admin_kmos
Posted in BPR358 (ITA) - ​Amalgamation of short and long-term insurers (Sections 11(a), 28, 44)

BPR357 (ITA) – ​Donations to a foreign trust of property situated outside the Republic (Section 56)

Posted on May 1, 2021 by admin_kmos
Posted in BPR357 (ITA) - ​Donations to a foreign trust of property situated outside the Republic (Section 56)

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