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 73 | Income Tax Act, 1962 | Meaning of taxable income for purposes of setting-off the balance of an assessed loss by a company |
| Value-Added Tax Act, 1991 | Particulars to be Contained in a Credit Note for a Valid Deduction under Section 16(3)(a)(v) for Prepaid Vouchers | |
| Income Tax Act, 1962 | Section 18A Receipt: Donation of Property in Kind | |
| Income Tax Act, 1962 | Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations | |
| Value-Added Tax Act, 1991 | Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3) | |
| Value-Added Tax Act, 1991 | Acceptable Documentation for Input Tax on Upward Adjustments on Imports | |
| Income Tax Act, 1962 | Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme | |
| Value-Added Tax Act, 1991 | Value-Added Tax Implications of Overpayments on the Importation of Goods | |
| Value-Added Tax Act, 1991 | Value-Added Tax Treatment of Rounding Difference in Cash Transactions | |
| Value-Added Tax Act, 1991 | Temporary Application of New Dwellings for Exempt Supplies Simultaneously Held by Developers for Taxable Purposes | |
| Value-Added Tax Act, 1991 | Further Particulars Prescribed by the Commissioner under Section 20(8A)(c) | |
BGR 62 (Issue 2) | Value-Added Tax Act, 1991 | Value-Added Tax Implications of Securities Lending Arrangements |
| Securities Transfer Tax Act, 2007 | Securities Transfer Tax Implications on the Re-use of Collateral |
