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 21Value-Added Tax Act, 1991Address to be reflected on a tax invoice, credit and debit note
BGR 22Income Tax Act, 1962Subsistence allowance – amounts deemed to be expended for business purposes 
BGR 23Income Tax Act, 1962Travel allowance – fuel cost to an employee who receives a petrol or garage card
BGR 24
(Issue 2)
Income Tax Act, 1962Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5)
BGR 25
(Issue 2)
Income Tax Act, 1962Exemption – Foreign pensions

BGR applies from date of issue until 4 October 2018
BGR 26
(Issue 2)
Value-Added Tax Act, 1991VAT treatment of the supply and importation of herbs
BGR 27Value-Added Tax Act, 1991Application of sections 20(7) and 21(5)
BGR 28
(Issue 2)
Value-Added Tax Act, 1991Electronic services
BGR 29
(Issue 2)
Income Tax Act, 1962Unbundling transactions: Meaning of “as at the end of the day after that distribution”
BGR 30
(Issue 2)
New!
Income Tax Act, 1962Allocation of direct and indirect expenses within and between an insurer’s funds
BGR 31
(Issue 2)
Income Tax Act, 1962Interest on late payment of benefits
BGR 32Value-Added Tax Act, 1991VAT treatment of specific supplies in the short-term re-insurance industry
BGR 33
(Issue 2)
Value-Added Tax Act, 1991The value-added tax treatment of the supply and importation of vegetable oil
BGR 34
(Issue 2)
Value-Added Tax Act, 1991

Management of superannuation schemes: Long-term insurers

Withdrawn with effect from 1 January 2022

BGR 35
(Issue 2)
Value-Added Tax Act, 1991The value-added tax treatment of the supply and importation of frozen potato products
BGR 36Value-Added Tax Act, 1991

Circumstances prescribed by the Commissioner for the application of section 16(2)(g)

Withdrawn with effect from 19 January 2017

BGR 37Value-Added Tax Act, 1991

Zero-rating of international travel insurance

BGR applies from date of issue until 31 March 2018

BGR 38
(Issue 2)
Value-Added Tax Act, 1991The value-added tax treatment of the supply and importation of vegetables and fruit
BGR 39
(Issue 2)
Value-Added Tax Act, 1991VAT treatment of municipalities affected by changes to municipal boundaries
BGR 40Income Tax Act, 1962

Remuneration paid to non-executive directors

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