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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.)
​NumberApplica​ble Legislation​​Subject
BGR 1​Value-Added Tax Act, 1991​VAT rulings
BGR 2​Value-Added Tax Act, 1991​General written rulings and decisions
​​BGR 3​Value-Added Tax Act, 1991

​Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time turing the transition period

BGR applies from date of issue until until 31 August 2007

(Issue 3)
​Value-Added Tax Act, 1991​Apportionment methodology to be applied by a municipality
BGR 5​Value-Added Tax Act, 1991​Discounts, rebates and incentives in the motor industry
(Issue 2)
​Value-Added Tax Act, 1991​Discounts, rebates and incentives in the fast moving consumable goods industry
(Issue 4)
​Income Tax Act, 1962​Wear-and-tear or depreciation allowance
​​BGR 8
(Issue 2)
​Income Tax Act, 1962​Application of the principles enunciated by the Brummeria case
​​BGR 9
(Issue 4)
​Income Tax Act, 1962​Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties
​BGR 10​Value-Added Tax Act, 1991

​Apportionment methodology to be applied by Category B Municipalities

Withdrawn by BGR 4 (Issue 2) of 25 March 2013
BGR 11
(Issue 3)
​Value-Added Tax Act, 1991​Use of an exchange rate
BGR 12
(Issue 3)
​Value-Added Tax Act, 1991​Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers
BGR 13
(Issue 3)
​​Value-Added Tax Act, 1991​Calculation of VAT for certain betting transactions
BGR 14(Issue 3)​Value-Added Tax Act, 1991​VAT treatment of specific supplies in the short-term insurance industry
BGR 15
(Issue 2)
​Value-Added Tax Act, 1991​Recipient-created tax invoices, credit and debit notes
BGR 16
(Issue 2)
​Value-Added Tax Act, 1991

​Standard apportionment method

Issue 2:

The period for making an adjustment has been extended from three to six months (see item 2 under Conditions) 
BGR 17​Value-Added Tax Act, 1991​Cancellation of registration of separate enterprises, branches and divisions
BGR 18​​Value-Added Tax Act, 1991​The zero-rating of various types of dates

Withdrawn by BGR 38 of 23 January 2017
BGR 19(Issue 2)​Value-Added Tax Act, 1991​Approval to end a tax period on a day other than the end of the month
BGR 20
(Issue 3)
​Income Tax Act, 1962​Interpretation of the term “substantially the whole”

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