BPR406 (ITA) – Treaty relief – Supplementary pension fund payments (Section 10(1)(gC), Article 18 of SA-Belgium DTA) Posted on August 28, 2024 by admin_kmos
BPR407 (ITA) – Generation and supply of renewable energy (Section 12BA) Posted on August 28, 2024 by admin_kmos
BPR408 (ITA) (STT) – Corporate restructuring using section 42 (Section 1 definitions of “contributed tax capital”, “trading stock”, 24BA, 40CA, 41, 42, “capital asset”, paragraph 20 of Eighth Sch) Posted on August 28, 2024 by admin_kmos
BPR409 (ITA) (STT) – Acquisition by a public benefit organisation of forfeited share incentive scheme shares (Sections 10(1)(cN), paragraph 63A of Eighth Schedule, “transfer”, 8(1)(d) of STT Act) Posted on August 28, 2024 by admin_kmos
BCR89 (ITA) – Qualifying purpose and third-party backed shares (Section 8EA) Posted on August 28, 2024 by admin_kmos
Interpretation Note 133 (IN133) – Income tax exemption: Water services provider (Sections 1(1) and 10(1)(t)(ix)) Posted on August 28, 2024 by admin_kmos
Interpretation Note 132 (IN132) – Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners for tax non-compliance (section 24O(3)(d)) Posted on August 28, 2024 by admin_kmos
BPR404 (ITA) – Expenditure incurred in respect of environmental conservation (Sections 37C and 37D of ITA) Posted on July 31, 2024 by admin_kmos
BGR69 (VAT) – Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3) Posted on June 7, 2024 by admin_kmos
Interpretation Note 131 (IN131) – Exemption of income relating to South African ships used in international shipping (Section 12Q) Posted on June 7, 2024 by admin_kmos