Binding General Rulings - BGR 41-60

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.
 
Also see the Register of all Binding General Rulings. (The register comprises an overview of all Binding General Rulings, followed by Binding General Rulings organised according to tax types.)
 
​Number ​Applica​ble Legislation​ ​Subject
BGR 41​​
(Issue 2)​
​Value-Added Tax Act, 1991 ​VAT treatment of non-executive directors
BGR 42 ​Income Tax Act, 1962 ​No-value provision in respect of transport services
​​BGR 43 ​Value-Added Tax Act, 1991 ​Deduction of input tax in respect of second-hand gold
​​​BGR 44 ​Employment Tax Incentive Act, 2013 ​Meaning of 160 hours for purposes of section 4(1)(b)
​​​​BGR 45 ​Value-Added Tax Act, 1991 ​Supply of potatoes
BGR 46 ​Value-Added Tax Act, 1991 ​Supply of brown bread
BGR 47 ​Employment Tax Incentive Act, 2013 Meaning of month in the definition of "monthly remuneration" for employers remunerating employees on a weekly or fortnightly basis
BGR 48 Value-Added Tax Act, 1991​ The temporary letting of dwellings by developers and the expiry of section 18B​
BGR 49 ​Value-Added Tax Act, 1991​ ​The supply and importation of sanitary towels (pads)
BGR 50
New!
​Income Tax Act, 1962 No-value provision in respect of the rendering of transport services by any employer
 
 
Last Updated: 18/03/2019 3:53 PM     print this page
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