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.)
NumberApplicable LegislationSubject
BGR 60Income Tax Act, 1962

Disqualification as a qualifying company under section12R(4)(b)

BGR 59Value-Added Tax Act, 1991

Calculation of VAT for table games of chance

BGR 58Income Tax Act, 1962

Purchase of different types of annuities at retirement

BGR 57Value-Added Tax Act, 1991

Whether the term “consideration” includes an amount of transfer duty for the purposes of calculating a notional input tax deduction on the acquisition of second-hand fixed property

BGR 56Value-Added Tax Act, 1991

Application for a decision under section 72

BGR 55Value-Added Tax Act, 1991

Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)

BGR 54Income Tax Act, 1962

 Unbundling of unlisted company: Impact of non-qualifying shareholders

BGR 53Income Tax Act, 1962

Rules for the taxation of interest payable by SARS under section 7E

BGR 52Value-Added Tax Act, 1991

Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic

Withdrawn with effect from 1 March 2022

BGR 51Value-Added Tax Act, 1991

Cancellation of registration of a foreign electronic services supplier

BGR withdrawn because of retrospective amendments to section 24(1) of the VAT Act

BGR 50Income Tax Act, 1962

No-value provision in respect of the rendering of transport services by any employer

BGR 49Value-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BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act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 48Value-Added Tax Act, 1991The temporary letting of dwellings by developers and the expiry of section 18B
BGR 47
(Issue 2)
Employment Tax Incentive Act, 2013

Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly basis

BGR 46Value-Added Tax Act, 1991

Supply of brown bread

BGR applies from date of issue until 31 March 2018

BGR 45
(Issue 2)
Value-Added Tax Act, 1991Supply of potatoes
BGR 44
(Issue 2)
Employment Tax Incentive Act, 2013Meaning of 160 hours for purposes of section 4(1)(b)
BGR 43Value-Added Tax Act, 1991Deduction of input tax in respect of second-hand gold
BGR 42Income Tax Act, 1962

No-value provision in respect of transport services

BGR 41
(Issue 2)
Value-Added Tax Act, 1991

VAT treatment of non-executive directors


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