Binding Class Rulings (BCRs)

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

The BCRs are accessible though the navigation pane above.

A Register of all Binding Class Rulings has been compiled, comprising an overview of all BCRs, followed by BCRs organised according to tax types.

Comments on any of these BCRs may be submitted to [email protected]. Please indicate the following in the subject line: Comments on BCR … (add the number of the specific ruling).


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