Binding General Rulings

The Binding General Rulings (BGRs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation.

Binding General Rulings that are still in operation can be found under Binding General Rulings.

BGR Number

Description and previous issues

Applicable Legislation

BGR 1

VAT Rulings

Value-Added Tax Act, 1991

Section 41(c)

BGR 2

General rulings and decisions

Value-Added Tax Act, 1991

Sections 41 and 72

BGR 3

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

Value-Added Tax Act, 1991

Sections 28 and 72

BGR 4

Apportionment methodology to be applied by a municipality

Value-Added Tax Act, 1991

Section 1(1) Definition of “input tax”

BGR 6

Discounts, rebates and incentives in the fast moving consumable goods industry

Value-Added Tax Act, 1991

Sections 1, 20 and 21

BGR 7

Wear-and-tear or depreciation allowance

Income Tax Act, 1962

Section 11(e)

BGR 8

Application of the principles enunciated by the Brummeria case

Income Tax Act, 1962

Section 1(1) Definition of “gross income”

BGR 9

Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties

Income Tax Act, 1962

 

BGR 10

Apportionment methodology to be applied by Category B Municipalities

Value-Added Tax Act, 1991

Section 1 Definition of “input tax” and section 17(1)

BGR 11

Use of an exchange rate

Value-Added Tax Act, 1991

Sections 9, 10, and 20

BGR 12

Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers

Value-Added Tax Act, 1991

Section 1(1), Definition of  “input tax”

BGR 13

Calculation of VAT for certain betting transactions

Value-Added Tax Act, 1991

Sections 8(13), 16(3)(d), 16(4) and 72

BGR 14

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

Value-Added Tax Act, 1991

Sections 1(1), 7, 8, 9, 11, 16, 20, 21, 54 and 72

BGR 15

Recipient-created tax invoices, credit and debit notes

Value-Added Tax Act, 1991

Sections 20(2) and 21(4)

BGR 16

Standard apportionment method

Value-Added Tax Act, 1991

Section 17(1) Apportionment

BGR 18

The zero-rating of various types of dates

Value-Added Tax Act, 1991

Section 11(1)(j) read with item 13 in Part B of  Schedule 2

BGR 19

Approval to end a tax period on a day other than the end of the month

Value-Added Tax Act, 1991

Section 27(6)

BGR 20

Interpretation of the term “substantially the whole”

Income Tax Act, 1962
Transfer Duty Act, 1949

Sections 10(1)(cN), 10(1)(cO) and 30B of the Income Tax Act; paragraphs 63A and 63B of the Eighth Schedule to the Income Tax Act; section 9(1)(c) of the Transfer Duty Act

BGR 24

Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5)

Income Tax Act, 1962

Sections 18A and 37C(3)

BGR 25

Exemption – Foreign pensions

Income Tax Act, 1962

Section 10(1)(gC)(ii)

BGR 26

VAT treatment of the supply and importation of herbs

Value-Added Tax Act, 1991

Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1 and item 12 in Part B of Schedule 2

BGR 28

Electronic services

Value-Added Tax Act, 1991

Sections 20, 21 and 65

BGR 29

Unbundling transactions: Meaning of “as at the end of the day after that distribution”

Income Tax Act, 1962

Section 46(3)(a)(v)

BGR 30

Allocation of direct and indirect expenses within and between an insurer’s funds

Income Tax Act, 1962

Section 29A

BGR 31

Interest on late payment of benefits

Income Tax Act, 1962

Second Schedule

BGR 33

The value-added tax treatment of the supply and importation of vegetable oil

Value-Added Tax Act, 1991

Section 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1 and item 14 in Part B of Schedule 2

BGR 34

Management of superannuation schemes: Long-term insurers

Value-Added Tax Act, 1991

Sections 2(1)(i), 10(22A) and 72

BGR 35

The value-added tax treatment of the supply and importation of frozen potato products

Value-Added Tax Act, 1991

Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1, and item 12 in Part B of Schedule 2

BGR 36

Circumstances prescribed by the Commissioner for the application of section 162G

Value-Added Tax Act, 1991

Section 16(2)(g)

BGR 38

The value-added tax treatment of the supply and importation of vegetables and fruit

Value-Added Tax Act, 1991

Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1, and items 12 and 13 in Part B of Schedule 2

BGR 39

VAT treatment of municipalities affected by changes to municipal boundaries

Value-Added Tax Act, 1991

Section 8(28)

BGR 41

VAT treatment of non-executive directors

Value-Added Tax Act, 1991

Proviso (iii) to the definition of “enterprise” in section 1(1) and section 23(4)(b)

BGR 45

Supply of potatoes

Value-Added Tax Act, 1991

Section 11(1)(g) and 11(1)(j) together with Part A and Part B of Schedule 2

BGR 46

Supply of brown bread

Value-Added Tax Act, 1991

Section 11(1)(j) together with Part B of Schedule 2

BGR 49

The supply and importation of sanitary towels (pads)

Value-Added Tax Act, 1991

Section 11(1)(j) together with item 22 of Part B of Schedule 2 and section 13(3) read with paragraph 7(a) of Schedule 1

BGR 51

Cancellation of registration of a foreign electronic services supplier

Value-Added Tax Act, 1991

Sections 24(1) and (2) and 72

BGR 52

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

Value-Added Tax Act, 1991

Sections 1(1) Definition of “exported”, 11(1)(a) and 11(3)

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