Home |  About Us |  Types of tax |  Legal Counsel |  Contact Us |  Tax Rates |  Contact Centre 0800 00 7277
SARS Online


Binding General Rulings - BGR 21-40

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 21 ​Value-Added Tax Act, 1991 ​Address to be reflected on a tax invoice, credit and debit note
BGR 22 ​Income Tax Act, 1962 ​Subsistence allowance – amounts deemed to be expended for business purposes 
BGR 23 ​Income Tax Act, 1962 ​Travel allowance – fuel cost to an employee who receives a petrol or garage card
BGR 24
(Issue 2)
​Income Tax Act, 1962 ​Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5)
BGR 25
(Issue 2)
​Income Tax Act, 1962 ​Exemption – Foreign pensions

BGR applies from date of issue until 4 October 2018
​Value-Added Tax Act, 1991​ ​VAT treatment of the supply and importation of herbs
BGR 27 ​Value-Added Tax Act, 1991 ​Application of sections 20(7) and 21(5)
BGR 28
(Issue 2)
​Value-Added Tax Act, 1991 ​Electronic services
BGR 29
(Issue 2)​
​Income Tax Act, 1962 ​Unbundling transactions: Meaning of "as at the end of the day after that distribution"
BGR 30 ​Income Tax Act, 1962 ​Allocation of direct and indirect expenses within and between an insurer's funds
BGR 31
(Issue 2)
​​Income Tax Act, 1962 ​Interest on late payment of benefits
BGR 32 ​Value-Added Tax Act, 1991​ ​VAT treatment of specific supplies in the short-term re-insurance industry
BGR 33 ​Value-Added Tax Act, 1991​ ​The value-added tax treatment of the supply and importation of vegetable oil
BGR 34 ​Value-Added Tax Act, 1991​ ​Management of superannuation schemes: Long-term insurers
​Value-Added Tax Act, 1991 ​The value-added tax treatment of the supply and importation of frozen potato products
BGR 36 ​​Value-Added Tax Act, 1991 ​Circumstances prescribed by the Commissioner for the application of section 16(2)(g)
BGR 37 ​Value-Added Tax Act, 1991 Zero-rating of international travel insurance
​​BGR 38 ​Value-Added Tax Act, 1991 ​The value-added tax treatment of the supply and importation of vegetables and fruit
​​​BGR 39
(Issue 2)
​Value-Added Tax Act, 1991 ​VAT treatment of municipalities affected by changes to municipal boundaries
​BGR 40 ​Income Tax Act, 1962 ​Remuneration paid to non-executive directors










Last Updated: 05/10/2018 11:54 AM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile