Binding Class Rulings - BCR 61-80

A Binding Class Ruling (BCR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.
 
Applicable Legislation
  • Any tax Act administered by SARS as referred to in section 4 of the South African Revenue Service Act, 1997, excluding the Customs and Excise Act, 1964 

Also see the Register of all Binding Class Rulings. (The register comprises an overview of all Binding Class Rulings, followed by Binding Class Rulings organised according to tax types.)

  
Number ​Applicable Legislation ​Subject
BCR 061 ​Income Tax Act, 1962 ​Foreign return of capital
​BCR 062 ​Income Tax Act, 1962 ​Research and development conducted on behalf of a taxpayer
​BCR 063 ​Income tax implications of settlement agreement

Removed temporarily
​​BCR 064 ​Securities Transfer Tax Act, 2007 ​Transfer of a security that constitutes a participatory interest in a collective investment scheme
​BCR 065
New!
​Income Tax Act, 1962 ​Post-retirement medical aid benefits

The guidance contained in this ruling is affected by subsequent law changes
 
Last Updated: 14/05/2019 12:39 PM     print this page
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