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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 | Subject |
|---|---|
| BPR 080 | Donation of shares |
| BPR 079 | Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements |
| BPR 078 | Income tax consequences of leasehold improvements for both the lessor and the lessee |
| BPR 077 | Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person |
| BPR 076 | Nature of income in the hands of a vested beneficiary of a trust The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 075 | Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 074 | Date upon which shares vest in a taxpayer and related interest expense |
| BPR 073 | Extinction of inter-company loans as a result of voluntary winding-up Some guidance contained in this ruling is affected by subsequent law changes and new legislation. Refer to sections 8(4)(m) and 20 of the Act, paragraphs 12(5) and 12A of the Eighth Schedule to the Act. |
| BPR 072 | VAT implications with regard to qualified goods imported for processing and the subsequent exportation of the end products |
| BPR 071 | Improvements effected on leasehold property |
| BPR 070 | Capital gains tax implications in respect of the transfer of trust funds held in an offshore trust to newly formed offshore discretionary trust The guidance contained in this ruling relating to the tax treatment of exchange differences is affected by new legislation. |
| BPR 069 | VAT implications with regard to the supply of services in respect of which mitigation costs and mitigation services costs are received, the time of supply of such services and the deduction of VAT charged on such services as input |
| BPR 068 | Classification of the extraction of clay from the soil |
| BPR 067 | Foreign business establishment: Sharing of employees, equipment and facilities amongst controlled foreign companies which are part of the same group of companies The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 066 | Deductibility of interest incurred on loans obtained to acquire the businesses of a group of companies as going concerns through the acquisition of the shares in a holding company The guidance contained in this ruling is affected by new legislation. Refer to sections 23M, 23N, 24O and paragraph 43A. |
| BPR 065 | Determination of residency for South African income tax purposes in the context of the term ‘ordinarily resident’ Typically SARS does not accept applications for confirmation of residency or tax status. |
| BPR 064 | Employees’ tax – Annuity payments from one long-term insurance company to another |
| BPR 063 | Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company Some guidance contained in this ruling is affected by new legislation. |
| BPR 062 | Settlement of a loan by an offshore holding company in favour of its South African subsidiary without requiring any quid pro quo The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 061 | Application of the definitions of ‘company’ and ‘controlled foreign company’ with regard to a foreign limited partnership The guidance contained in this ruling is affected by subsequent law changes. |
