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 71

Income Tax Act, 1962Section 18A Receipt: Donation of Property in Kind

BGR 70

Income Tax Act, 1962Issue of a Single Section 18A Receipt to a Donor Taxpayer for Multiple Bona Fide Donations

BGR 69

Value-Added Tax Act, 1991Documents and Records to be Retained and Maintained by Agent under Section 54(2C) and (3)

BGR 68

Value-Added Tax Act, 1991Acceptable Documentation for Input Tax on Upward Adjustments on Imports

BGR 67

Income Tax Act, 1962Income Tax Exemption of a Grant Received under the Clothing, Textiles, Footwear and Leather Growth Programme

BGR 66

Value-Added Tax Act, 1991Value-Added Tax Implications of Overpayments on the Importation of Goods

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 (Issue 2)

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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