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 41​​
(Issue 2)​
​Value-Added Tax Act, 1991

​VAT treatment of non-executive directors

BGR 42​Income Tax Act, 1962​No-value provision in respect of transport services
​​BGR 43​Value-Added Tax Act, 1991​Deduction of input tax in respect of second-hand gold
​​​BGR 44​Employment Tax Incentive Act, 2013​Meaning of 160 hours for purposes of section 4(1)(b)
​​​​BGR 45
(Issue 2)
​Value-Added Tax Act, 1991​Supply of potatoes
BGR 46​Value-Added Tax Act, 1991

​Supply of brown bread

BGR applies from date of issue until 31 March 2018

BGR 47​Employment Tax Incentive Act, 2013Meaning of month in the definition of “monthly remuneration” for employers remunerating employees on a weekly or fortnightly basis
BGR 48Value-Added Tax Act, 1991​The temporary letting of dwellings by developers and the expiry of section 18B​
BGR 49​​Value-Added Tax Act, 1991​

​The supply and importation of sanitary towels (pads)

BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act

BGR 50​Income Tax Act, 1962No-value provision in respect of the rendering of transport services by any employer
​BGR 51​Value-Added Tax Act, 1991

​Cancellation of registration of a foreign electronic services supplier

BGR withdrawn because of restrospective amendments to section 24(1) of the VAT Act

​BGR 52​Value-Added Tax Act, 1991

​Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic

Withdrawn with effect from 1 March 2022

​​BGR 53​Income Tax Act, 1962​Rules for the taxation of interest payable by SARS under section 7E
BGR 54​Income Tax Act, 1962​Unbundling of unlisted company: Impact of non-qualifying shareholders
​BGR 55​Value-Added Tax Act, 1991​Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3)
​BGR 56Value-Added Tax Act, 1991Application for a decision under section 72
BGR 57Value-Added Tax Act, 1991Whether the term “consideration” includes an amount of transfer duty for the purposes of calculating a notional input tax deduction on the acquisition of second-hand fixed property
BGR 58Income Tax Act, 1962Purchase of different types of annuities at retirement
BGR 59Value-Added Tax Act, 1991Calculation of VAT for table games of chance
BGR 60Income Tax Act, 1962Disqualification as a qualifying company under section12R(4)(b)

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