Published Binding Rulings

The Commissioner publishes binding rulings when considered necessary, for different reasons and in different circumstances. These rulings are divided as follows:

 

  • Binding Class Rulings (BCRs) 
    BCRs are issued on application only in favour of a specified class of taxpayers.
    They determine how SARS interpret and apply the relevant tax law's provisions in relation to a proposed transaction.

A binding class ruling is published by consent of the applicant to which it has been issued. It has a binding effect between SARS and the applicant and class members only, and is published for general information. It does not constitute a practice prevailing. A third party may not rely upon a binding ruling under any circumstances.  In addition, published rulings may not be cited in any dispute with SARS, other than a dispute involving the applicant or any co-applicant(s) identified therein.

A binding private ruling is published by consent of the applicant to which it has been issued. It has a binding effect between SARS and the applicant only, and is published for general information. It does not constitute a practice prevailing. A third party may not rely upon a binding ruling under any circumstances.  In addition, published rulings may not be cited in any dispute with SARS, other than a dispute involving the applicant or any co-applicant(s) identified therein.

Last Updated: 09/07/2018 1:20 PM     print this page
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