BPR246 (ITA) – Debt reduction and capitalisation (Section 8(4)(a), section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR247 (ITA) – Employer contributions to foreign social and pension funds in respect of a non-resident (“Remuneration” definition of Fourth Schedule, paragraphs 2(k), 2(l) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR248 (ITA) – Deduction of interest on asset backed notes (Section 8FA, section 24J(2)) Posted on January 23, 2019 by admin_kmos
BPR249 (ITA) – Corporate group restructuring involving multiple transactions (“Contributed tax capital”, “base cost” definitions, sections 42, 44, 46, paragraphs 13, 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR250 (ITA) – Risk policies (Section 29A(1), “risk policy” definition) Posted on January 23, 2019 by admin_kmos
BPR251 (ITA) – Cancellation of reinsurance agreement (“Person”, “company”, “equity share” definitions, section 24BA, section 41(1), section 42, paragraphs 10(b)(ii), 20, 31(1), 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR252 (ITA) – Donations tax and capital gains tax consequences of the part waiver of a loan and reduction of the interest rate (Section 54, section 58, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR253 (ITA) – Donations tax consequences of a transaction to introduce a BEE shareholder into a group (“Donation” definition, section 54, section 55(1), section 57, section 58) Posted on January 23, 2019 by admin_kmos
BPR46 (ITA) – Accrual of an unclaimed retirement fund (lump sum) benefit (“Gross income” definition, paragraph 2 of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR47 (ITA) – Agency income earned by a controlled foreign company to be excluded from its net income (Section 9D(2A), section 9D(9)(b)(ii)(cc)(C)) Posted on January 23, 2019 by admin_kmos