BPR342 (ITA) – Donation by a resident to a foreign trust of property received from another foreign trust (“Gross income” definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule)
BPR341 (ITA) – Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule)
BPR340 (ITA) – Share buy-back at nominal value (“Dividend”, “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule)
Interpretation Note 113 (IN113) – Apportionment of surplus and minimum benefit requirements (“Pension fund” definition, “provident fund” definition, paragraph 2C of Second Schedule)
BGR52 (VAT) – (Withdrawn 1 March 2022) Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic
“Implementing agency” definition of section 1 of VAT Act
“implementing agency” means-
(a) the government of the Republic in the national, provincial or local sphere; or
(b) any institution or body established and appointed by a foreign government, as contemplated in section 10(1)(bA)(ii) of the Income Tax Act; or
(c) any person who has entered into a contract directly with the party contemplated in paragraph (a) or (b),
to implement, operate, administer or manage a foreign donor funded project;
[Definition of “implementing agency” inserted by section 66(1)(c) of Act 34 of 2019 effective on 1 April, 2020]