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 1Value-Added Tax Act, 1991

VAT rulings

Withdrawn with effect from 31 December 2006

BGR 2Value-Added Tax Act, 1991

General written rulings and decisions

Withdrawn with effect from 1 October 2011

BGR 3Value-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 31 August 2007

BGR 4
(Issue 3)
Value-Added Tax Act, 1991Apportionment methodology to be applied by a municipality
BGR 5Value-Added Tax Act, 1991Discounts, rebates and incentives in the motor industry
BGR 6
(Issue 2)
Value-Added Tax Act, 1991Discounts, rebates and incentives in the fast moving consumable goods industry
BGR 7
(Issue 4)
Income Tax Act, 1962Wear-and-tear or depreciation allowance
BGR 8
(Issue 3)
New!
Income Tax Act, 1962Application of the principles enunciated by the Brummeria case
BGR 9
(Issue 4)
Income Tax Act, 1962Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties
BGR 10Value-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Withdrawn by BGR 4 (Issue 2) of 25 March 2013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, 1991Use 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

Withdrawn with effect from 1 January 2022

BGR 13
(Issue 3)
Value-Added Tax Act, 1991

Calculation of VAT for certain betting transactions

Withdrawn with effect from 1 January 2022. Refer to BGR 59.

BGR 14
(Issue 3)
Value-Added Tax Act, 1991

VAT treatment of specific supplies in the short-term insurance industry

Withdrawn only to the extent of paragraphs 2.7.2 and 2.7.3, with effect from 1 January 2022

BGR 15
(Issue 2)
Value-Added Tax Act, 1991Recipient-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 17Value-Added Tax Act, 1991Cancellation of registration of separate enterprises, branches and divisions
BGR 18Value-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, 1991Approval to end a tax period on a day other than the end of the month
BGR 20
(Issue 3)
Income Tax Act, 1962Interpretation of the term “substantially the whole”
 

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