Binding Private Rulings (BPRs)

A Binding Private Ruling (BPR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.
Applicable Legislation
  • Any tax Act administered by SARS as referred to in section 4 of the South African Revenue Service Act, 1997, excluding the Customs and Excise Act, 1964

The BPR, are accessible through the navigation pane above.

Comments on any of these rulings may be submitted to [email protected]. Please indicate the following in the subject line: Comments on BPR … (add the number of the specific ruling). 

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