Binding private Rulings - BPR 301-320

A Binding Private Ruling (BPR) 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.
The rest of the BPRs may be accessed by navigating the pane above.
Number ​Subject
BPR 301 ​Taxation of dividends received by a borrower under a securities lending arrangement
BPR 302 ​Corporate restructuring and unbundling of listed shares
BPR 303 ​Tax implications of a group restructuring transaction
​​BPR 304 ​Debt reduction and subsequent liquidation of debtor
​​BPR 305 Registration of units in the name of the beneficial owners
​​​BPR 306 ​Donation to a special trust
​​​​BPR 307 ​Relief from double taxation of interest
​​​​​BPR 308 ​Assumption of contingent liabilities and the cession of a right of recovery
​​​​​​BPR 309 ​Disposal of an asset by a public benefit organisation
​​​​​​​BPR 310 ​Customer loyalty programme
​​​​​​​​BPR 311 ​Photovoltaic solar energy plants
​​​​​​​​BPR 312 ​Tax implications of the variation of employment contracts
​​​​​​​​​BPR 313 ​Foreign share buyback
​​​​​​​​​​BPR 314 ​Venture capital company – investment in hotel development
​​​​​​​​​​​BPR 315 ​Future expenditure
​​​​​​​​​​​BPR 316 Amalgamation of companies in terms of business rescue plan​
​​​​​​​​​​​​BPR 317 ​Disposal of business by way of asset-for-share transaction
BPR 318 ​Corporatisation of a collective investment scheme in property by way of an asset-for-share transaction followed by an amalgamation transaction
​​BPR 319 ​Tax implications of group restructuring transactions
BPR 320 ​Conversion of association to private company
Last Updated: 02/07/2019 1:48 PM     print this page
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