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	Applicable Legislation	Subject
BGR 41 (Issue 2)	Value-Added Tax Act, 1991	VAT treatment of non-executive directors To be read with the Non-Executive Directors FAQs on BRGs 40 and 41
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 (Issue 2)	Value-Added Tax Act, 1991	Supply of potatoes
BGR 46	Value-Added Tax Act, 1991	Supply of brown bread BGR applies from date of issue until 31 March 2018
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BGR 49	Value-Added Tax Act, 1991	The supply and importation of sanitary towels (pads) BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act
BGR 50	Income Tax Act, 1962	No-value provision in respect of the rendering of transport services by any employer
BGR 51	Value-Added Tax Act, 1991	Cancellation of registration of a foreign electronic services supplier BGR withdrawn because of restrospective amendments to section 24(1) of the VAT Act
BGR 52 New!	Value-Added Tax Act, 1991	Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic

Last Updated: 02/04/2020 5:36 PM