BPR48 (ITA) – Deeming a place of business to be a ‘foreign business establishment’ as envisaged in section 9D(1) (Section 9D(1), section 9D(10)(a)(i)) Posted on January 23, 2019 by admin_kmos
BPR49 (ITA) – Nature of proceeds received for the lease of property in terms of a 99 year lease (Paragraph 2 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR50 (ITA) – Cash grants made by an employer to share-incentive scheme trusts and their deductibility for tax purposes (Section 11(a), section 23H) Posted on January 23, 2019 by admin_kmos
BPR51 (ITA) – Environmental expenditure allowances (Section 37B) Posted on January 23, 2019 by admin_kmos
BPR52 (ITA) – Repatriation of profits in the form of foreign dividends paid by a foreign subsidiary to a resident company which was previously exempt from income tax (Section 10(1)(k)(ii)(dd)) Posted on January 23, 2019 by admin_kmos
BPR53 (VAT) – VAT implications arising from the construction of buildings by an entity and the subsequent donation of such buildings to another entity (Sections 10(4), 10(23), 16(3), 18(1)) Posted on January 23, 2019 by admin_kmos
BPR54 (ITA) – Corporate rules – amalgamation transactions (Section 41(4), section 44(1), section 44(13)) Posted on January 23, 2019 by admin_kmos
BPR55 (ITA) – Application of the definition of ‘dividend’ to the redemption of a participatory interest by a foreign collective investment scheme (Paragraph (c) of “dividend” definition) Posted on January 23, 2019 by admin_kmos
BPR57 (ITA) – Interest incurred on a loan obtained to acquire the business of a company as a going concern through the acquisition of the shares of the company (Section 24J) Posted on January 23, 2019 by admin_kmos
BPR58 (ITA) (VAT) – Acquisition of shares as a result of restructuring and interest on loan created in restructuring process (Sections 8C, 23(f), 24J, 45, paragraph 20(1)(h)(i) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos