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.
The rest of the BPRs may be accessed by navigating the pane above.
| Number | Legislation | Subject |
| BPR 427 New! | Income Tax Act, 1962 | Premium paid for right of use |
| BPR 426 New! | Income Tax Act, 1962 | Residential accommodation |
| BPR 425 New! | Income Tax Act, 1962 Value-Added Tax Act, 1991 | Rehabilitation of mining property |
| BPR 424 | Income Tax Act, 1962 | Interest incurred on loan funding used to redeem preference shares and settle dividends |
| Income Tax Act, 1962 | Amount paid by a company to the sole beneficiary of its shareholder constitutes a dividend | |
| BPR 422 | Income Tax Act, 1962 | Lump sum from a foreign fund |
| BPR 421 | Income Tax Act, 1962 | Withdrawal from a superannuation fund situated outside South Africa |
