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.
Â
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.)
Â
| Number | Applicable Legislation | Subject |
|---|---|---|
| BGR 40 | Income Tax Act, 1962 | Remuneration paid to non-executive directors |
| BGR 39 (Issue 2) | Value-Added Tax Act, 1991 | VAT treatment of municipalities affected by changes to municipal boundaries |
| BGR 38 (Issue 2) | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of vegetables and fruit |
| BGR 37 | Value-Added Tax Act, 1991 | Zero-rating of international travel insurance BGR applies from date of issue until 31 March 2018 |
| BGR 36 | Value-Added Tax Act, 1991 | Circumstances prescribed by the Commissioner for the application of section 16(2)(g) Withdrawn with effect from 19 January 2017 |
| BGR 35 (Issue 2) | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of frozen potato products |
| BGR 34 (Issue 2) | Value-Added Tax Act, 1991 | Management of superannuation schemes:Â Long-term insurers Withdrawn with effect from 1 January 2022 |
| BGR 33 (Issue 2) | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of vegetable oil |
| BGR 32 | Value-Added Tax Act, 1991 | VAT treatment of specific supplies in the short-term re-insurance industry |
| BGR 31 (Issue 2) | Income Tax Act, 1962 | Interest on late payment of benefits |
| BGR 30 (Issue 2) | Income Tax Act, 1962 | Allocation of direct and indirect expenses within and between an insurer’s funds |
| BGR 29 (Issue 2) | Income Tax Act, 1962 | Unbundling transactions: Meaning of “as at the end of the day after that distribution” |
| BGR 28 (Issue 3) | Value-Added Tax Act, 1991 | Electronic services: Requirements relating to credit and debit notes, exchange rates, and advertised or quoted prices |
| BGR 27 (Issue 2) New! | Value-Added Tax Act, 1991 | Application of sections 20(7) and 21(5) |
| BGR 26 (Issue 2) | Value-Added Tax Act, 1991 | VAT treatment of the supply and importation of herbs |
| BGR 25 (Issue 2) | Income Tax Act, 1962 | Exemption – Foreign pensions BGR applies from date of issue until 4 October 2018 |
| BGR 24 (Issue 2) | Income Tax Act, 1962 | Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5) |
| BGR 23 | Income Tax Act, 1962 | Travel allowance – fuel cost to an employee who receives a petrol or garage card |
| BGR 22 | Income Tax Act, 1962 | Subsistence allowance – amounts deemed to be expended for business purposes |
| BGR 21 | Value-Added Tax Act, 1991 | Address to be reflected on a tax invoice, credit and debit note |
