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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.
​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​
Last Updated: 03/09/2018 12:30 PM     print this page
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