Interpretation Note 105 (IN105) (v2) – Deductions in respect of buildings used by hotelkeepers (Section 13bis) Posted on March 20, 2019June 7, 2024 by admin_kmos
Interpretation Note 106 (IN106) – Deduction in respect of certain residential units (Section 13sex) Posted on March 20, 2019 by admin_kmos
Interpretation Note 107 (IN107) (v2) – Deduction in respect of commercial buildings (Section 13quin) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 109 (IN109) (v2) – Lease premiums (Paragraph (g) of definition of “gross income”, section 11(f), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 110 (IN110) (v2) – Leasehold improvements (Paragraph (h) of definition of “gross income”, section 11(g), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 111 (IN111) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule) Posted on March 20, 2019 by admin_kmos
BPR316 (ITA) (VAT) – Amalgamation of companies in terms of business rescue plan (Section 44 of ITA, section 8(25) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR317 (ITA) (VAT) – Disposal of business by way of asset-for-share transaction (Section 7B, section 11(a), section 42 of ITA, section 8(25), section 16(3) of VAT Act) Posted on March 20, 2019 by admin_kmos
BPR318 (ITA) (STT) – Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction (Section 42, section 44) Posted on March 20, 2019 by admin_kmos
BPR319 (ITA) (VAT) (STT) – Tax implications of group restructuring transactions (Section 7B(2)(b), 10(1)(k)(i), 11(a), 22(8)(b)(ii), 23(g), 42, 45(6)(e), 47, 64F(1)(a), 64FA(1)(b), 64G(2)(b)) Posted on March 20, 2019 by admin_kmos