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The Practice Notes are divided into the following categories:
These Practice Notes will eventually be reviewed and, depending on the circumstances, either be withdrawn, or replaced by Interpretation Notes.
Top Tip:Only the Practice Notes that are still valid, are listed here. Older ones that were withdrawn or replaced are now in the Practice Notes Archive area.
| Income Tax | |
|---|---|
| Number | Notes |
| 5/1999 | Tax implications of lending arrangements in respect of marketable securities The VAT content of this Practice Note is withdrawn by BGR 62 with effect from 1 April 2023. |
| 7/1999 | Transfer pricing The record requirements of this Practice Note (including the addendum) will now be replaced by the record requirements of Notice 1334 of Government Gazette 40375 dated 28 October 2016 to the extend applicable (as mentioned in the Briefing Note) |
| 7/1999 – Addendum | Addendum to Practice Note 7 of 1999 – Transfer pricing The record requirements of this Practice Note (including the addendum) will now be replaced by the record requirements of Notice 1334 of Government Gazette 40375 dated 28 October 2016 to the extend applicable (as mentioned in the Briefing Note) |
| 36/1995 | Valuation of trading stock |
| 37/1995 | Deduction of fees paid to accountants, bookkeepers and tax consultants for the completion of income tax returns |
| 42/1995 | Processes of manufacture, processes similar to a process of manufacture, etc |
| 22/1994 | Deduction of recurrent expenditure incurred by public companies |
| 31/1994 | Interest paid on money borrowed |
| 35/1994 | Bequest of trust income to surviving spouse |
| 5/1987 | Section 105A (and section 44A of the Sales Tax Act) – Reporting of unprofessional conduct |
| 4/1985 | Nominee Directors – Directors’ fees |
| Value-Added Tax | |
|---|---|
| Number | Notes |
| 7/1992 | Passenger transport |
