Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

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

BGR applies from date of issue until 4 October 2018
BGR 26
(Issue 2)
​Value-Added Tax Act, 1991​​VAT treatment of the supply and importation of herbs
BGR 27​Value-Added Tax Act, 1991​Application of sections 20(7) and 21(5)
BGR 28
(Issue 2)
​Value-Added Tax Act, 1991​Electronic services
BGR 29
(Issue 2)​
​Income Tax Act, 1962​Unbundling transactions: Meaning of “as at the end of the day after that distribution”
BGR 30​Income Tax Act, 1962​Allocation of direct and indirect expenses within and between an insurer’s funds
BGR 31
(Issue 2)
​​Income Tax Act, 1962​Interest on late payment of benefits
BGR 32​Value-Added Tax Act, 1991​​VAT treatment of specific supplies in the short-term re-insurance industry
BGR 33
(Issue 2)
​Value-Added Tax Act, 1991​​The 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
BGR 35
(Issue 2)
​Value-Added Tax Act, 1991​The value-added tax treatment of the supply and importation of frozen potato products
BGR 36​​Value-Added Tax Act, 1991​Circumstances prescribed by the Commissioner for the application of section 16(2)(g)
BGR 37​Value-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, 1991​The value-added tax treatment of the supply and importation of vegetables and fruit
BGR 39
(Issue 2)​
​Value-Added Tax Act, 1991​VAT treatment of municipalities affected by changes to municipal boundaries
​BGR 40​Income Tax Act, 1962

​Remuneration paid to non-executive directors

Table of Contents

Last Updated:

Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print