BGR 41-60

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.)

Number	Applicable Legislation	Subject
BGR 60	Income Tax Act, 1962	Disqualification as a qualifying company under section12R(4)(b)
BGR 59	Value-Added Tax Act, 1991	Calculation of VAT for table games of chance
BGR 58	Income Tax Act, 1962	Purchase of different types of annuities at retirement
BGR 57	Value-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 56	Value-Added Tax Act, 1991	Application for a decision under section 72
BGR 55	Value-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 54	Income Tax Act, 1962	Unbundling of unlisted company: Impact of non-qualifying shareholders
BGR 53	Income Tax Act, 1962	Rules for the taxation of interest payable by SARS under section 7E
BGR 52	Value-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1991	Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic Withdrawn with effect from 1 March 2022
BGR 51	Value-Added Tax Act, 1991	Cancellation of registration of a foreign electronic services supplier BGR withdrawn because of retrospective amendments to section 24(1) of the VAT Act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 50	Income Tax Act, 1962	No-value provision in respect of the rendering of transport services by any employer
BGR 49	Value-Added Tax Act, 1991	The supply and importation of sanitary towels (pads) BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act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 48	Value-Added Tax Act, 1991	The temporary letting of dwellings by developers and the expiry of section 18B
BGR 47 (Issue 2) New!	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 46	Value-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, 1991	Supply of potatoes
BGR 44 (Issue 2) New!	Employment Tax Incentive Act, 2013	Meaning of 160 hours for purposes of section 4(1)(b)
BGR 43	Value-Added Tax Act, 1991	Deduction of input tax in respect of second-hand gold
BGR 42	Income 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 To be read with the Frequently Asked Questions on BGRs 40 and 41: Non-executive Directors (VAT and PAYE)

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