Binding General Rulings - BGR 1-20

A Binding General Ruling (BGR) is issued on matters of general interest or importance and clarifies the Commissioner's application or interpretation of the tax law relating to these matters.
 
 
 
​Number Applica​ble Legislation​ ​Subject
BGR 1 ​Value-Added Tax Act, 1991

​VAT rulings

BGR 2 ​​Value-Added Tax Act, 1991

​General written rulings and decisions

BGR 3 ​Value-Added Tax Act, 1991

​Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time turing the transition period

BGR 4
(Issue 3)

​Value-Added Tax Act, 1991

​Apportionment methodology to be applied by a municipality

BGR 5 ​Value-Added Tax Act, 1991

​Discounts, rebates and incentives in the motor industry

BGR 6
(Issue 2)

​Value-Added Tax Act, 1991

​Discounts, rebates and incentives in the fast moving consumable goods industry

BGR 7
(Issue 2)
​Income Tax Act, 1962

​Wear-and-tear or depreciation allowance

BGR 8
(Issue 2)

​Income Tax Act, 1962

​Application of the principles enunciated by the Brummeria case

BGR 9
(Issue 3)
New!

​Income Tax Act, 1962

​Taxes on income and substantially similar taxes for purposes of South Africa's tax treaties

​BGR 10 ​Value-Added Tax Act, 1991

​Apportionment methodology to be applied by Category B Municipalities

Withdrawn by BGR 4 (Issue 2) of 25 March 2013

BGR 11
(Issue 2)

​​Value-Added Tax Act, 1991

​Use of an exchange rate

 

BGR 12
(Issue 2)

​Value-Added Tax Act, 1991

​Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers

BGR 13
(Issue 2)

​Value-Added Tax Act, 1991

​Calculation of VAT for certain betting transactions

BGR 14(Issue 2)

​​Value-Added Tax Act, 1991

​VAT treatment of specific supplies in the short-term insurance industry

BGR 15
(Issue 2)

​​Value-Added Tax Act, 1991

​Recipient-created tax invoices, credit and debit notes

BGR 16
(Issue 2)

​​Value-Added Tax Act, 1991

​Standard apportionment method

Issue 2:
The period for making an adjustment has been extended from three to six months (see item 2 under Conditions) 

BGR 17 ​​Value-Added Tax Act, 1991

​Cancellation of registration of separate enterprises, branches and divisions

​BGR 18 ​​Value-Added Tax Act, 1991

​The zero-rating of various types of dates

Withdrawn by BGR 38 of 23 January 2017

BGR 19(Issue 2)

​​Value-Added Tax Act, 1991

Approval to end a tax period on a day other than the end of the month​

BGR 20
(Issue 2)
​Income Tax Act, 1962

​Interpretation of the term "substantially the whole"

 
Last Updated: 03/02/2017 12:48 PM     print this page
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