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 Legislation​Subject

BGR 65

Value-Added Tax Act, 1991Value-added tax treatment of rounding difference in cash transactions

BGR 64

Value-Added Tax Act, 1991Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes

BGR 63

Value-Added Tax Act, 1991Further particulars prescribed by the Commissioner under section 20(8A)(c)

BGR 62

Value-Added Tax Act, 1991Value-added tax implications of securities lending arrangements

BGR 61

Securities Transfer Tax Act, 2007Securities transfer tax implications on the re-use of collateral

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