BCR Rulings
Legal-R-BCR-2022-03 – BCR 081 Hybrid equity interest or third-party backed share
Legal-R-BCR-2022-03 – BCR 080 Tax implications for resident beneficiaries of a foreign trust
Legal-R-BCR-2022-02 – BCR 079 Cancellation of share exchange
Legal-R-BCR-086 – Waiver of debt by an employer relating to the unwinding of a share purchase scheme
Legal-R-BCR-085 – En commandite partnerships investing in photovoltaic solar energy plants
Legal-R-BCR-084 – Transfer of funds held in trust to a “beneficiary fund”
Legal-R-BCR-083 – Simultaneous unbundling of shares held in more than one listed company
Legal-R-BCR-082 – Deductibility of mining rehabilitation insurance premiums
Legal-IntR-R-BCR-090 – Award of listed shares under a share incentive scheme
Legal-IntR-R-BCR-088 – En commandite partners investing in solar assets
Legal-IntR-R-BCR-087 – Consequences for shareholders upon termination of a venture capital company
Legal-IntR-R-BCR 089 – Qualifying purpose and third-party backed shares
LAPD-IntR-R-BCR-2020-01 – BCR070 Recipients of shares in an unbundled company
LAPD-IntR-R-BCR-2018-10 – BCR 069 Employee share ownership plan
LAPD-IntR-R-BCR-2018-09 – BCR 068 Surplus retirement fund assets
LAPD-IntR-R-BCR-2018-07 – BCR 066 Tax consequences for recipients of shares in an unbundled company
LAPD-IntR-R-BCR-2018-06 – BCR 065 Post-retirement medical aid benefits
LAPD-IntR-R-BCR-2018-05 – BCR 064 Participatory interest in a collective investment scheme
LAPD-IntR-R-BCR-2018-04 – BCR 063 Income Tax implication of settlement agreement
LAPD-IntR-R-BCR-2018-03 – BCR 062 Research and Development conducted on behalf of a taxpayer
LAPD-IntR-R-BCR-2018-02 – BCR 061 Foreign return on capital
LAPD-IntR-R-BCR-2016-09 – BCR057 Section 12J(2) deduction by partners
LAPD-IntR-R-BCR-2016-07 – BCR055 Income tax and VAT consequences of a customer loyalty scheme
LAPD-IntR-R-BCR-2016-06 – BCR054 Employer provided accommodation
LAPD-IntR-R-BCR-2016-05 – BCR053 Programme of activities of a clean development mechanism project
LAPD-IntR-R-BCR-2016-01 – BCR049 Deductibility of insurance premiums environmental maintenance
LAPD-IntR-R-BCR-2014-06 – BCR047 Limitation of Dividend Exemption
LAPD-IntR-R-BCR-2014-05 – BCR046 Dividends distributed by foreign companies
LAPD-IntR-R-BCR-2014-04 – BCR045 Post Retirement Medical Aid Benefits
LAPD-IntR-R-BCR-2014-03 – BCR044 Repurchase NonRedeemable NonParticipating Preference Shares
LAPD-IntR-R-BCR-2014-02 – BCR043 Antecedent cession of rights to future PRCCs in APDP
LAPD-IntR-R-BCR-2014-01 – BCR042 Preferred Securities issued by Foreign Registered Company
LAPD-IntR-R-BCR-2013-03 – BCR041 Dividends Distributed Foreign Company
LAPD-IntR-R-BCR-2013-02 – BCR040 Investors acquiring rights in a completed film
LAPD-IntR-R-BCR-2013-01 – BCR039 Reduction STC credit sections 64G and 64H declarations
LAPD-IntR-R-BCR-2012-38 – BCR038 Exchange Restricted Equity Instrument
LAPD-IntR-R-BCR-2012-37 – BCR037 Distribution shares Unbundling Transaction
LAPD-IntR-R-BCR-2012-36 – Reserves Collective Investment Scheme Securities Distribution
LAPD-IntR-R-BCR-2012-35 – Tax Implications Conversion Par Value Shares
LAPD-IntR-R-BCR-2012-34 – Taxation Exchange Trade Notes
LAPD-IntR-R-BCR-2012-33 – Conversion Public to Private Company
LAPD-IntR-R-BCR-2012-32 – Distribution Shares Foreign Shareholders Result Restructuring
LAPD-IntR-R-BCR-2012-31 – Income Distributed Discretionary Trust Benefits
LAPD-IntR-R-BCR-2012-30 – Equity Instruments Acquired Share Value Incentive Plan
LAPD-IntR-R-BCR-2012-29 – Deductibility Contingent Liabilities Taken Over
LAPD-IntR-R-BCR-2012-28 – Market Value Share Immediately After Dividend Distribution
LAPD-IntR-R-BCR-2012-27 – Tips Held Safekeeping Paid Over Regular Intervals
LAPD-IntR-R-BCR-2012-26 – Tax Status Bursaries Students
LAPD-IntR-R-BCR-2012-24 – Securities Lending Transactions Short Selling Debt Securities
LAPD-IntR-R-BCR-2012-23 – Tax Consequences Demerger Swiss Depository Company
LAPD-IntR-R-BCR-2012-22 – Potential Double Taxation Profits Protected Cell Companies
LAPD-IntR-R-BCR-2012-21 – Shares Share Option Scheme Restricted Equity Instruments Date
LAPD-IntR-R-BCR-2012-20 – Transfer Pension Provident Fund Contributions
LAPD-IntR-R-BCR-2012-19 – Accrual Date Liquidation Benefit
LAPD-IntR-R-BCR-2012-18 – Overseas Incentive Trips Employees Business and Private Elements
LAPD-IntR-R-BCR-2012-17 – Creation Permanent Establishment Foreign Partnership Business RSA
LAPD-IntR-R-BCR-2012-16 – CGT Redesignation Preference Shares
LAPD-IntR-R-BCR-2012-15 – Repealed Legislation
LAPD-IntR-R-BCR-2012-13 – Nature Dividend Income Discretionary Trust
LAPD-IntR-R-BCR-2012-12 – Equity Instrument Foreign Stock Exchange Tax Implications
LAPD-IntR-R-BCR-2012-11 – Accrual Conditional Award
LAPD-IntR-R-BCR-2012-10 – Distribution Pension Fund Surplus
LAPD-IntR-R-BCR-2012-09 – Foreign Share Buy Backs
LAPD-IntR-R-BCR-2012-08 – Tax Consequences Annuity Policies Post Retirement Medical Aid Subsidy
LAPD-IntR-R-BCR-2012-06 – Deduction Levy Payments Research Development Other Taxpayer On Behalf
LAPD-IntR-R-BCR-2012-05 – Discretionary Lump Sum Payments Pensioners Rules Pension Fund
LAPD-IntR-R-BCR-2012-04 – Distributions Collective Investment Scheme Reinvested
LAPD-IntR-R-BCR-2012-03 – Distribution Actuarial Surplus Members Former and Active Retirement Fund
LAPD-IntR-R-BCR-2012-02 – Expenditure Corporate Social Investment Programmes
LAPD-IntR-R-BCR-2012-01 – Definition Equity Instrument
INTR-R-BCR-2022-01 – BCR 078 Employee share incentive scheme – shares in a foreign company
IntR-R-BCR-2020-07 – BCR076 Cancellation of units in foreign collective investment schemes
IntR-R-BCR-2020-05 – BCR074 Treaty relief – authorised contractual scheme
IntR-R-BCR-2020-04 – BCR073 Dividends when the qualifying purpose definition must be satisfied
IntR-R-BCR-2020-02 – BCR071 Transfer of portfolio investments by foreign pension funds
BGR Rulings
Legal-R-BGR-63 – Further particulars prescribed by the Commissioner under section 20(8A)(c)
Legal-R-BGR-61 – BGR Securities transfer tax implications on re-use of collateral
Legal-R-BGR-59 – Calculation of VAT for table games of chance
Legal-R-BGR-44 – Meaning of 160 hours for purposes of section 4(1)(b)
Legal-IntR-R-BGR-71 – Section 18A Receipt – Donation of Property in Kind
Legal-IntR-R-BGR-68 – Acceptable Documentation for Input Tax on Upward Adjustments on Imports
Legal-IntR-R-BGR-66 – Value-added tax implications of overpayments on the importation of goods
Legal-IntR-R-BGR-65 – Value-added tax treatment of rounding difference in cash transactions
Legal-IntR-R-BGR-62 – Value-added tax implications of securities lending arrangements
Legal-IntR-R-BGR-27 – Application of sections 20(7) and 21(5)
Legal-IntR-R-BGR-20 – Meaning of the expression ‘substantially the whole’
Legal-IntR-R-BGR-16 – Standard turnover-based method of apportionment
LAPD-IntR-R-BGR-Arc-2022-48 – BGR46 Supply of brown bread archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-47 – BGR45 Supply of potatoes archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-46 – BGR41 VAT treatment of non-executive directors archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-40 – BGR31 Interest on late payment of benefits archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-38 – BGR28 Electronic services archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-36 – BGR25 (Issue 2) Exemption Foreign pensions archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-35 – BGR25 – Exemption – foreign pensions archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-30 – BGR18 Zero-rating various types of dates archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-21 – BGR11 (Issue 2) Use of an exchange rate archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-20 – BGR11 Use of an exchange rate archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-12 – BGR7 Wear-and-tear or depreciaton allowance archived 31 March 2022
LAPD-IntR-R-BGR-Arc-2022-08 – BGR3 Transitional Arrangements Municipalities archived 28 March 2022
LAPD-IntR-R-BGR-Arc-2022-02 – BGR2 General Written Rulings Decisions archived 28 March 2022
LAPD-IntR-R-BGR-Arc-2022-01 – BGR1 VAT Rulings archived 28 March 2022
LAPD-IntR-R-BGR-ARC-2020-31 – BGR 46 – Supply of brown bread 27 November 2017
LAPD-IntR-R-BGR-ARC-2020-30 – BGR 45 – Supply of potatoes 1 November 2017
LAPD-IntR-R-BGR-ARC-2020-29 – BGR 41 – VAT treatment of non-executive directors 10 February 2017
LAPD-IntR-R-BGR-ARC-2020-22 – BGR 31 – Interest on late payment of benefits 4 March 2016
LAPD-IntR-R-BGR-ARC-2020-20 – BGR 28 – Electronic services 26 March 2015
LAPD-IntR-R-BGR-ARC-2020-13 – BGR 16 – Standard apportionment method 25 March 2013
LAPD-IntR-R-BGR-ARC-2020-08a – BGR 11 (Issue 2) – Use of an exchange rate 23 February 2016
LAPD-IntR-R-BGR-ARC-2020-04 – BGR 7 – Wear-and-tear or depreciaton allowance 11 April 2011
LAPD-IntR-R-BGR-ARC-2020-01 – BGR 3 – Transitional arrangements municipalities 4 December 2007
LAPD-INTR-R-BGR-2022-01 – BGR 60 Disqualification as a qualifying company under section12R(4)(b)
LAPD-IntR-R-BGR-2020-11 – BGR53 Rules for the taxation of interest payable by SARS under Section 7E
LAPD-IntR-R-BGR-2019-01 – BGR49 The supply and importation of sanitary towels (pads)
LAPD-IntR-R-BGR-2017-09 – BGR46 Supply of brown bread
LAPD-IntR-R-BGR-2017-08 – BGR45 Supply of potatoes
LAPD-IntR-R-BGR-2017-07 – BGR44 Meaning of 160 hours for purposes of section 4(1)(b)
LAPD-IntR-R-BGR-2017-06 – BGR43 Deduction of input in respect of second hand gold
LAPD-IntR-R-BGR-2017-05 – BGR42 No value provision in respect of transport services
LAPD-IntR-R-BGR-2017-04 – BGR41 VAT treatment of non-executive directors
LAPD-IntR-R-BGR-2017-03 – BGR40 Remuneration paid to non-executive directors
LAPD-IntR-R-BGR-2016-08 – BGR37 Zero-rating of international travel insurance
LAPD-IntR-R-BGR-2016-05 – BGR34 Management of superannuation schemes – long-term insurers
LAPD-IntR-R-BGR-2016-04 – BGR33 The VAT treatment of the supply or importation of vegetable oil
LAPD-IntR-R-BGR-2016-02 – BGR31 Interest on late payment of benefits
LAPD-IntR-R-BGR-2015-04 – BGR29 Unbundling Transactions Meaning End of Day after Distribution
LAPD-IntR-R-BGR-2015-01 – BGR26 VAT treatment of supply and importation of herbs
LAPD-IntR-R-BGR-2014-05 – BGR25 Exemption Foreign Pensions
LAPD-IntR-R-BGR-2014-04 – BGR24 Section 18A Receipt for Purposes of Deduction as in Section 37C
LAPD-IntR-R-BGR-2014-03 – BGR23 Travel Allowance Fuel Cost to Employee with Petrol or Garage Card
LAPD-IntR-R-BGR-2014-02 – BGR22 Subsistence Allowance Amounts deemed expended for business
LAPD-IntR-R-BGR-2014-01 – BGR21 Addresses on Tax Invoice Credit and Debit Notes
LAPD-IntR-R-BGR-2013-07 – BGR18 ZeroRating Various Types of Dates
LAPD-IntR-R-BGR-2013-04 – BGR15 Recipient Created Tax Invoices Credit and Debit Notes
LAPD-IntR-R-BGR-2013-02 – BGR13 VAT Calculation Betting Transactions
LAPD-IntR-R-BGR-2013-01 – BGR12 Input Tax Acquisition NonTaxable Supply SecondHand Motor Vehicles
LAPD-IntR-R-BGR-2012-11 – Use Exchange Rate
LAPD-IntR-R-BGR-2012-09 – Taxes income RSA Tax Treaties
LAPD-IntR-R-BGR-2012-08 – Brummeria Case Principles
LAPD-IntR-R-BGR-2012-07 – Wear And Tear Depreciation Allowance
LAPD-IntR-R-BGR-2012-06 – Discounts Rebates Incentives Fast Moving Consumable Goods Industry
LAPD-IntR-R-BGR-2012-05 – Discounts Rebates Incentives Motor Industry
LAPD-IntR-R-BGR-2012-04 – BGR04 Apportionment Methodology to be applied by a Municipality
LAPD-IntR-R-BGR-2012-04 – Apportionment Methodology to be applied by a Municipality
LAPD-IntR-R-BGR-2012-03 – Transitional Arrangements Municipalities
LAPD-IntR-R-BGR-2012-02 – General Written Rulings Decisions
LAPD-IntR-R-BGR-2012-01 – VAT Rulings
INTR-R-BGR-2021-04 – BGR 59 Calculation of VAT for table games of chance
INTR-R-BGR-2021-03 – BGR 58 Purchase of different types of annuities at retirement
INTR-R-BGR-2021-02 – BGR 57 Whether the term “consideration” includes an amount of transfer duty
IntR-R-BGR-2021-01 – BGR56 Application for a decision under section 72
BPR Rulings
LP-IntR-R-BPR-354 – Cash grants to employee incentive trust to qualifying employees
Legal-R-BPR-389 – Bursaries awarded by a resident company
Legal-R-BPR-387 – Attribution of nett income to a public benefit organisation
Legal-R-BPR-386 – Share disposal between two employee share incentive trusts
Legal-R-BPR-385 – Use of preference share proceeds to fund employee share ownership plan
Legal-R-BPR-384 – Cession to special trust of the beneficiary’s loan account
Legal-R-BPR-383 – Transfer of profits for group tax purposes between controlled foreign companies
Legal-R-BPR-382 – Rebate in respect of foreign taxes
Legal-R-BPR-381 – Beneficial ownership in respect of back-to-back share transfers
Legal-R-BPR-380 – Transfer of shares in resident company to non-resident holding company
Legal-R-BPR-379 – Qualifying purpose
Legal-R-BPR-2022-07 – BPR 377 Withholding of dividends tax at a reduced rate
Legal-R-BPR-2022-06 – BPR 376 Corporate restructuring
Legal-R-BPR-2022-05 – BPR 375 Unbundling of shares in a CFC
Legal-R-BPR-085 – Taxation Aspects Income Non Residents Employment South Africa
Legal-IntR-R-BPR-408 – Corporate restructuring using section 42 of the Act
Legal-IntR-R-BPR-407 – Generation and supply of renewable energy
Legal-IntR-R-BPR-406 – Treaty relief – supplementary pension fund payments
Legal-IntR-R-BPR-404 – Expenditure incurred in respect of environmental conservation
Legal-IntR-R-BPR-403 – Taxation of covered persons in respect of equity linked notes
Legal-IntR-R-BPR-401 – Leasehold improvement allowance
Legal-IntR-R-BPR-399 – Asset-for-share transaction and replacement asset
Legal-IntR-R-BPR-398 – Disposal of shares pursuant to a property development arrangement
Legal-IntR-R-BPR-396 – Settlement of shareholder’s loans
Legal-IntR-R-BPR-395 – Termination of a venture capital company
Legal-IntR-R-BPR-389 – Bursaries awarded by a resident company
Legal-IntR-R-BPR 405 – Third-party backed shares and hybrid interest
Legal-IntR-R-BPR 394 – Instalment sale agreements and their sale to a non resident
Legal-IntR-R-BPR 392 – Sale of shares in a controlled foreign company (CFC)
Legal-IntR-R-BPR 391 – Tax consequences of the termination of an en commandite partnership
Legal-IntR-R-BPR 390 – Disposal in anticipation of liquidation
LAPD-IR-R-BPR-2022-04 – BPR 374 Determination of group of companies
LAPD-IR-R-BPR-2022-02 – BPR 372 Withholding tax on foreign royalties
LAPD-IntR-R-BPR-2020-08 – BPR 344 Transfer of listed financial instruments to collective investment
LAPD-IntR-R-BPR-2020-07 – BPR 343 Donations tax implications of subscribing for shares at a discount
LAPD-IntR-R-BPR-2020-05 – BPR 341 Distribution of a bank account as dividend in specie
LAPD-IntR-R-BPR-2020-04 – BPR 340 Share buy-back at nominal value
LAPD-IntR-R-BPR-2020-03 – BPR 339 Transfer of listed shares to collective investment scheme
LAPD-IntR-R-BPR-2019-22 – BPR 336 Liquidation distribution
LAPD-IntR-R-BPR-2019-21 – BPR 335 STT exemption for foreign governments
LAPD-IntR-R-BPR-2019-20 – BPR 334 Waiver of loan claims by the settlor of a trust
LAPD-IntR-R-BPR-2019-19 – BPR 333 Venture capital company investment in farming operations
LAPD-IntR-R-BPR-2019-17 – BPR 331 De-grouping charge
LAPD-IntR-R-BPR-2019-14 – BPR 328 Consecutive asset-for-share transactions
LAPD-IntR-R-BPR-2019-13 – BPR 327 Tax implications of a group restructuring
LAPD-IntR-R-BPR-2019-12 – BPR 326 Group restructuring transactions in a foreign jurisdiction
LAPD-IntR-R-BPR-2019-09 – BPR 323 Debt reduction by means of set off
LAPD-IntR-R-BPR-2019-08 – BPR 322 Equity linked note
LAPD-IntR-R-BPR-2019-07 – BPR 321 Surplus retirement fund assets
LAPD-IntR-R-BPR-2019-06 – BPR 320 Conversion of association to private company
LAPD-IntR-R-BPR-2019-05 – BPR 319 Tax implications of group restructuring transactions
LAPD-IntR-R-BPR-2019-04 – BPR 318 Corporatisation of a collective investment scheme in property
LAPD-IntR-R-BPR-2019-03 – BPR 317 Disposal of Business by way of Asset-for-Share transaction
LAPD-IntR-R-BPR-2019-02 – BPR 316 Amalgation of companies in terms of Business Rescue Plan
LAPD-IntR-R-BPR-2019-01 – BPR 315 Future Expenditure
LAPD-IntR-R-BPR-2018-27 – BPR 314 Venture capital company – investment in hotel development
LAPD-IntR-R-BPR-2018-26 – BPR 313 Foreign share buyback
LAPD-IntR-R-BPR-2018-25 – BPR 312 Tax implications of the variation of employment contracts
LAPD-IntR-R-BPR-2018-24 – BPR 311 Photovoltaic solar energy plants
LAPD-IntR-R-BPR-2018-23 – BPR 310 Customer loyalty programme
LAPD-IntR-R-BPR-2018-22 – BPR 309 Disposal of an asset by a public benefit organisation
LAPD-IntR-R-BPR-2018-20 – BPR 307 Relief from double taxation of interest
LAPD-IntR-R-BPR-2018-19 – BPR 306 Donation to a special trust
LAPD-IntR-R-BPR-2018-18 – BPR 305 registration of units in the name of beneficial owners
LAPD-IntR-R-BPR-2018-17 – BPR 304 Debt reduction and subsequent liquidation of debtor
LAPD-IntR-R-BPR-2018-16 – BPR 303 Tax implications of a group restructuring transaction
LAPD-IntR-R-BPR-2018-15 – BPR 302 Corporate restructuring and unbundling of listed shares
LAPD-IntR-R-BPR-2018-13 – BPR 300 Intra-group transaction and coversation of debt to equity
LAPD-IntR-R-BPR-2018-12 – BPR 299 Dividend distribution
LAPD-IntR-R-BPR-2018-11 – BPR 298 Waiver of debt
LAPD-IntR-R-BPR-2018-08 – BPR 295 Distribution in specie of a share
LAPD-IntR-R-BPR-2018-07 – BPR 294 Amalgamation transaction between non-resident companies
LAPD-IntR-R-BPR-2018-06 – BPR 293 Disposal of shares by a non resident individual
LAPD-IntR-R-BPR-2018-05 – BPR 292 Tax consequences of a debt restructuring
LAPD-IntR-R-BPR-2018-04 – BPR 291 Deemed expenditure on meals and incidentals
LAPD-IntR-R-BPR-2018-03 – BPR 290 Distribution of shares to employee share scheme participants
LAPD-IntR-R-BPR-2018-01 – BPR 288 Consecutive asset for share transactions within 18 months
LAPD-IntR-R-BPR-2017-31 – BPR 287 Disposal of vacant land in exchange for shares
LAPD-IntR-R-BPR-2017-30 – BPR 286 Settling in allowance
LAPD-IntR-R-BPR-2017-29 – BPR 285 Initial fee paid to a franchisor
LAPD-IntR-R-BPR-2017-28 – BPR 284 Debentures tracking the value of a reference asset
LAPD-IntR-R-BPR-2017-27 – BPR 283 Intra-group disposal of capital asset
LAPD-IntR-R-BPR-2017-27 – BPR 283 Intra Group discposal of capital asset
LAPD-IntR-R-BPR-2017-25 – BPR 281 Disposal of a portion of land owned by a recreational club
LAPD-IntR-R-BPR-2017-24 – BPR 280 Debt reduction capital losses and corporate rules
LAPD-IntR-R-BPR-2017-22 – BPR 278 Application of section 24JB to equity Linked notes
LAPD-IntR-R-BPR-2017-20 – BPR 276 Dividends tax and the most favoured nation clause in a tax treaty
LAPD-IntR-R-BPR-2017-19 – BPR 275 Security arrangements in respect of home loans
LAPD-IntR-R-BPR-2017-17 – BPR 273 Waiver of a contractual right
LAPD-IntR-R-BPR-2017-14 – BPR 270 restructuring of propert portfolio under corporare rules
LAPD-IntR-R-BPR-2017-13 – BPR 269 IncomeTax consequences of a share buy-back
LAPD-IntR-R-BPR-2017-12 – BPR 268 Corrective Payments
LAPD-IntR-R-BPR-2017-11 – BPR 267 Dividends tax and the most favoured nation clause in a tax treaty
LAPD-IntR-R-BPR-2017-09 – BPR 265 Amalgation transaction
LAPD-IntR-R-BPR-2017-08 – BPR 264 Venture capital company shares
LAPD-IntR-R-BPR-2017-07 – BPR 263 Hybrid interest
LAPD-IntR-R-BPR-2017-06 – BPR 262 employer provided transport service
LAPD-IntR-R-BPR-2017-05 – BPR 261 repurchase of restricted equity instruments
LAPD-IntR-R-BPR-2017-04 – BPR 260 Interest on loans used to acquire shares
LAPD-IntR-R-BPR-2017-03 – BPR 259 Capital gains tax implications for an employee share trust
LAPD-IntR-R-BPR-2017-02 – BPR 258 Corporate Group Restructuring
LAPD-IntR-R-BPR-2017-01 – BPR 257 Islamic financing arrangement
LAPD-IntR-R-BPR-2016-41 – BPR 256 Mining Rehabilitation
LAPD-IntR-R-BPR-2016-40 – BPR 255 Debt reduction by means of set off
LAPD-IntR-R-BPR-2016-36 – BPR 251 Cancellation of reinsurance agreement
LAPD-IntR-R-BPR-2016-35 – BPR 250 Risk Policies
LAPD-IntR-R-BPR-2016-34 – BPR 249 Corporate group restructuring involving multiple transactions
LAPD-IntR-R-BPR-2016-33 – BPR 248 Deduction of interest on asset backed notes
LAPD-IntR-R-BPR-2016-32 – BPR 247 Employer contributions to foreign social and pension funds
LAPD-IntR-R-BPR-2016-31 – BPR 246 Debt reduction and capitalisation
LAPD-IntR-R-BPR-2016-28 – BPR 243 Termination of a subcontracting agreement
LAPD-IntR-R-BPR-2016-27 – BPR242 Venture capital company investment in qualifying companies
LAPD-IntR-R-BPR-2016-26 – BPR241 Award received for a Black Economic Empowerment Training Initiative
LAPD-IntR-R-BPR-2016-25 – BPR240 Taxation of parties to share index linked notes
LAPD-IntR-R-BPR-2016-24 – BPR239 Cash Contributions made to a special purpose vehicle
LAPD-IntR-R-BPR-2016-23 – BPR238 Taxation of receipts by or accruals to a programme of activities
LAPD-IntR-R-BPR-2016-20 – BPR235 Income tax consequences for parties to an unbundling transaction
LAPD-IntR-R-BPR-2016-18 – BPR233 Transfer of a part of a business to a fellow subsidiary
LAPD-IntR-R-BPR-2016-14 – BPR229 employer provided accommodation to employees
LAPD-IntR-R-BPR-2016-10 – BPR225 Hybrid debt instruments
LAPD-IntR-R-BPR-2016-09 – BPR224 Nonresident source of income from the operation of ships
LAPD-IntR-R-BPR-2016-08 – BPR223 Headquarter companies acquisitions of shares and loans
LAPD-IntR-R-BPR-2016-07 – BPR222 Foreign partnership rebate in respect of foreign taxes on income
LAPD-IntR-R-BPR-2016-03 – BPR218 Qualifying distributions to be made by a REIT
LAPD-IntR-R-BPR-2016-02 – BPR217 Estate duty implications for non-resident individual investors
LAPD-IntR-R-BPR-2016-01 – BPR216 Tax consequences of the issuing of Tier 1 capital
LAPD-IntR-R-BPR-2015-30 – BPR215 Source and Nature of Satellite capacity fees
LAPD-IntR-R-BPR-2015-29 – BPR214 Third parties backed shares
LAPD-IntR-R-BPR-2015-28 – BPR213 repayment of intercompany loans from proceeds of a new share
LAPD-IntR-R-BPR-2015-27 – BPR212 Tax Consequences for the issuer of listed credit linked notes
LAPD-IntR-R-BPR-2015-26 – BPR211Transfer of exchange items using corporate rules
LAPD-IntR-R-BPR-2015-25 – BPR210 Liquidation distribution followed by an amalgamation transaction
LAPD-IntR-R-BPR-2015-23 – BPR208 Repayment of Shareholders loan from proceeds of a new share issue
LAPD-IntR-R-BPR-2015-22 – BPR207 Merger of two controlled foreign companies CFCs
LAPD-IntR-R-BPR-2015-20 – BPR205 Definition of Controlled group company and equity share
LAPD-IntR-R-BPR-2015-18 – BPR203 Renunciation of a Usufruct over Shares
LAPD-IntR-R-BPR-2015-17 – BPR202 Application s13quin subsequent to IntraGroup transaction under s45
LAPD-IntR-R-BPR-2015-16 – BPR201 Issue of Capitalisation Shares
LAPD-IntR-R-BPR-2015-15 – BPR200 Source of Income of Commission payable to NonResident Junket Agents
LAPD-IntR-R-BPR-2015-12 – BPR197 Exemption from Donations Tax and Net Value of Estate
LAPD-IntR-R-BPR-2015-10 – BPR195 STT Exemption where election was made that s42 will not apply
LAPD-IntR-R-BPR-2015-09 – BPR194 Disposal of Shares through Share BuyBack and Donation
LAPD-IntR-R-BPR-2015-08 – BPR193 Debt Reduction through SetOff
LAPD-IntR-R-BPR-2015-07 – BPR192 Cross Border Interest Free Loan Withholding Tax on Interest
LAPD-IntR-R-BPR-2015-06 – BPR191 Refinancing of debt through preference share funding
LAPD-IntR-R-BPR-2015-04 – BPR189 Acquisition of shares subject to suspensive conditions
LAPD-IntR-R-BPR-2015-03 – BPR188 Conversion of a PBO to a ForProfit Company
LAPD-IntR-R-BPR-2014-27 – BPR184 Asset-for-Share Transaction
LAPD-IntR-R-BPR-2014-26 – BPR183 Employee Housing Scheme
LAPD-IntR-R-BPR-2014-25 – BPR182 Waiver of debt that funded mining capital expenditure
LAPD-IntR-R-BPR-2014-24 – BPR181 Withholding tax on interest re foreign government
LAPD-IntR-R-BPR-2014-23 – BPR180 Improvements on land not owned by taxpayer
LAPD-IntR-R-BPR-2014-22 – BPR179 Single premium life insurance policy issued by an off-shore insurer
LAPD-IntR-R-BPR-2014-21 – BPR178 International corporate restructuring
LAPD-IntR-R-BPR-2014-20 – BPR177 Improvements on land by sub lessee under a sub lease
LAPD-IntR-R-BPR-2014-18 – BPR175 Debt purchase transactions
LAPD-IntR-R-BPR-2014-15 – BPR172 Plant used in Production of Renewable Energy
LAPD-IntR-R-BPR-2014-14-BPR171-Amalgamation-Transaction
LAPD-IntR-R-BPR-2014-13 – BPR170 Definition of Unrestricted Equity Instrument
LAPD-IntR-R-BPR-2014-12 – BPR169 Commercial Building Allowance
LAPD-IntR-R-BPR-2014-11 – BPR168 Corporate Rule Disposal of Assets within 18 months
LAPD-IntR-R-BPR-2014-10 – BPR167 Debentures Tracking Value of Reference Asset
LAPD-IntR-R-BPR-2014-08 – BPR165 Letting of accommodation where the provision of meals is outsourced
LAPD-IntR-R-BPR-2014-07 – BPR164 Buyback Shares at Purchase Price in Excess of Market Value
LAPD-IntR-R-BPR-2014-05 – BPR162 Sale of an oil and gas right
LAPD-IntR-R-BPR-2014-04 – BPR161 Employee Share Ownership Plan
LAPD-IntR-R-BPR-2014-03 – BPR160 Incentive Payments
LAPD-IntR-R-BPR-2014-02 – BPR159 Asset for share and amalgamation transactions
LAPD-IntR-R-BPR-2014-01 – BPR158 Transport services provided by an employer for employees
LAPD-IntR-R-BPR-2013-17 – BPR157 Receipt of Foreign Assets Subsequent Donation to NonResident Trust
LAPD-IntR-R-BPR-2013-16 – BPR156 Pension benefits accruing to nonresident from resident pension fund
LAPD-IntR-R-BPR-2013-15 – BPR155 Incentive for Oil and Gas Production
LAPD-IntR-R-BPR-2013-14 – BPR154 Corporate Rules Acquisition Debtors Book
LAPD-IntR-R-BPR-2013-13 – BPR153 Residency Status Non Resident Applying for Temporary Permit
LAPD-IntR-R-BPR-2013-12 – BPR152 CGT Cancellation and Extinguishment of Right to Interest
LAPD-IntR-R-BPR-2013-11 – BPR151 Renunciation of an inheritance
LAPD-IntR-R-BPR-2013-10 – BPR150 Tax Treatment Relating To Credit Linked Deposit
LAPD-IntR-R-BPR-2013-09 – BPR149 Disposal Asset Equity Share Foreign Company
LAPD-IntR-R-BPR-2013-08 – BPR148 Dividends Tax Rate Permanent Establishment RSA
LAPD-IntR-R-BPR-2013-06 – BPR146 Mining tax Contract agreement
LAPD-IntR-R-BPR-2013-05 – BPR145 Allowances assets forming part of a sale and leaseback arrangement
LAPD-IntR-R-BPR-2013-04 – BPR144 Write off period of increase in cost or the value of assets
LAPD-IntR-R-BPR-2013-02 – BPR142 Deduction of Interest Expenditure
LAPD-IntR-R-BPR-2013-01 – BPR141 Transfer of securities
LAPD-IntR-R-BPR-2012-98 – Capital Gain Loss Ceded Policies
LAPD-IntR-R-BPR-2012-97 – CGT Liability Assets Trust Vest Hands Vesting Beneficiaries
LAPD-IntR-R-BPR-2012-96 – Group Restructuring Transactions Possible Relief Measures
LAPD-IntR-R-BPR-2012-95 – Adequate Consideration Section 58
LAPD-IntR-R-BPR-2012-94 – Charges Incurred Acquisition Trading Stock
LAPD-IntR-R-BPR-2012-93 – Deductibility Environmental Expenditure Asset Share Transaction
LAPD-IntR-R-BPR-2012-92 – Possible Recoupment Rental Paid Subsequent Acquisition Leased Property
LAPD-IntR-R-BPR-2012-91 – Securities Lending Transaction
LAPD-IntR-R-BPR-2012-89 – Waiver Certain Rights Connected Shares
LAPD-IntR-R-BPR-2012-88 – Contributed Capital Foreign Limited Liability Cooperative
LAPD-IntR-R-BPR-2012-87 – CGT Consequences Restructuring Activities Involving Trusts
LAPD-IntR-R-BPR-2012-84 – Group Companies Concept Section 45
LAPD-IntR-R-BPR-2012-83 – CGT Implications Conversion Company Amendment Incorporation Documentation
LAPD-IntR-R-BPR-2012-82 – Permanent Establishment Royalties
LAPD-IntR-R-BPR-2012-81 – Determination Value Taxable Benefit Residential Accommodation
LAPD-IntR-R-BPR-2012-80 – Donation Shares
LAPD-IntR-R-BPR-2012-79 – Land Owner Developer Residential Township Development Lease Agreements
LAPD-IntR-R-BPR-2012-78 – Income Tax Consequences Leasehold Improvements Both Lessor Lessee
LAPD-IntR-R-BPR-2012-76 – Nature Income Hands Vested Beneficiary Trust
LAPD-IntR-R-BPR-2012-75-Lump-Sum-Benefit-Deemed-Public-Sector-Fund-Application-Formula-C
LAPD-IntR-R-BPR-2012-74 – Date Shares Vest Taxpayer Related Interest Expense
LAPD-IntR-R-BPR-2012-73 – Extinction Inter Company Loans Result Voluntary Winding Up
LAPD-IntR-R-BPR-2012-71 – Improvements Leasehold Property
LAPD-IntR-R-BPR-2012-70 – CGT Implications Transfer Trust Funds Offshore Discretionary Trust
LAPD-IntR-R-BPR-2012-69 – VAT Implications Supply Services Mitigation Costs Time Supply
LAPD-IntR-R-BPR-2012-68 – Classification Extraction Clay Soil
LAPD-IntR-R-BPR-2012-64 – Employees Annuity Payments Long Term Insurance Company
LAPD-IntR-R-BPR-2012-63-Interest-Loans-Shares-Company-Opposed-Aquiring-Business
LAPD-IntR-R-BPR-2012-62-Settlement-Loan-Off-Shore-Holding-Company-Quid-Pro-Quo
LAPD-IntR-R-BPR-2012-60 – Short Sale Transactions Securities Lending Arrangements
LAPD-IntR-R-BPR-2012-58 – Acquisition Shares Result Company Restructuring Interest Loan
LAPD-IntR-R-BPR-2012-57 – Interest Loan Business Company Going Concern Acquisition Shares
LAPD-IntR-R-BPR-2012-56 – Taxability Income CGT Vesting Beneficiaries
LAPD-IntR-R-BPR-2012-54 – Corporate Rules Amalgamation Transactions
LAPD-IntR-R-BPR-2012-53 – VAT Implications Construction Buildings Donations
LAPD-IntR-R-BPR-2012-52 – Repatriation Profits Foreign Dividends Foreign Subsidiary Resident Company
LAPD-IntR-R-BPR-2012-51 – Environmental Expenditure Allowances
LAPD-IntR-R-BPR-2012-50 – Cash Grants Employer to Share Incentive Scheme Trusts Deductibility
LAPD-IntR-R-BPR-2012-49 – Nature Proceeds Lease Property 99 Year Lease
LAPD-IntR-R-BPR-2012-48 – Deeming Place Foreign Business Establishment Envisaged Section 9D
LAPD-IntR-R-BPR-2012-47 – Agency Income Earned Controlled Foreign Company Excluded Net Income
LAPD-IntR-R-BPR-2012-46 – Accrual Unclaimed Retirement Fund Lump Sum Benefit
LAPD-IntR-R-BPR-2012-45 – Deductibility Conditional Interest Loan
LAPD-IntR-R-BPR-2012-44 – Foreign Business Establishment Exclusion
LAPD-IntR-R-BPR-2012-43 – Private Use Company Motor Vehicle
LAPD-IntR-R-BPR-2012-42 – Determination Qualification Film Owner Section 24F
LAPD-IntR-R-BPR-2012-41 – Impact De Grouping Provisions Same Company
LAPD-IntR-R-BPR-2012-39 – Consequences Unbundling Shares Distribution Foreign Jurisdictions
LAPD-IntR-R-BPR-2012-37 – Disposal Right Royalty Income Intra Group Transaction Debt Cancellation
LAPD-IntR-R-BPR-2012-36 – Applicability Tax Dispensation Specific Contract Mining Arrangement
LAPD-IntR-R-BPR-2012-35 – Definition Group Companies Connected Person
LAPD-IntR-R-BPR-2012-34 – Applicability Tax Dispensations Specific Contract Mining Arrangement
LAPD-IntR-R-BPR-2012-33 – Applicability Tax Dispensations Specific Contract Mining Agreement
LAPD-IntR-R-BPR-2012-32 – Payments Third Party Manufacturing Facility
LAPD-IntR-R-BPR-2012-31 – Sale Shares Collective Investment Scheme Proceeds Capital Revenue
LAPD-IntR-R-BPR-2012-30 – Distributions Collective Investment Scheme Reinvested
LAPD-IntR-R-BPR-2012-29 – Provision Free Meals Refreshments Employees
LAPD-IntR-R-BPR-2012-27 – Taxation Aspects Amalgamation Transaction
LAPD-IntR-R-BPR-2012-26 – Sale Land Lease Going Concern
LAPD-IntR-R-BPR-2012-25 – Replacement Debt Subsequent Transfer Assets For Share Transaction
LAPD-IntR-R-BPR-2012-24 – Share Relief Provision
LAPD-IntR-R-BPR-2012-23 – VAT Implications Residential Township Development
LAPD-IntR-R-BPR-2012-21 – Date Restricted Equity Instruments Vest Liability Withhold Employees Tax
LAPD-IntR-R-BPR-2012-20 – Impact Transfer Share Premium Nature
LAPD-IntR-R-BPR-2012-19 – Receipt Cash payment Trust Disposal Vested Rights CGT
LAPD-IntR-R-BPR-2012-17 – Supply Trophy Accommodation Services Foreign Resident
LAPD-IntR-R-BPR-2012-16 – Loans Subsidiary Company to Holding Company
LAPD-IntR-R-BPR-2012-140 – Unbundling Transaction
LAPD-IntR-R-BPR-2012-14 – Employees Tax Gains Sections 8A and 8C Retired Employees
LAPD-IntR-R-BPR-2012-139 – Disposal of Assets by a Recreational Club
LAPD-IntR-R-BPR-2012-138 – Subscription Shares Nominal Values Coupled Repurchase Agreement
LAPD-IntR-R-BPR-2012-137 – Sale Business Intragroup Transaction
LAPD-IntR-R-BPR-2012-136 – Taxation Subsistence Allowances Employees
LAPD-IntR-R-BPR-2012-135 – Improvements Effected Land Long Term Lease
LAPD-IntR-R-BPR-2012-134 – Exemption Foreign Dividend Deemed Received Resident
LAPD-IntR-R-BPR-2012-133 – Transfer Residence Company Natural Person
LAPD-IntR-R-BPR-2012-132 – Disposal Business Going Concern Trust Company Exchange Shares
LAPD-IntR-R-BPR-2012-131 – Vesting Date Restricted Equity Instrument
LAPD-IntR-R-BPR-2012-130 – Sale Mining Rights Base Cost Each Mining Right
LAPD-IntR-R-BPR-2012-13 – Section 8C Variation Share Options Schemes
LAPD-IntR-R-BPR-2012-129 – Beneficial Owner Dividends
LAPD-IntR-R-BPR-2012-128 – Disposal Equity Shares Foreign Company
LAPD-IntR-R-BPR-2012-127 – Relief Double Taxation Foreign Income
LAPD-IntR-R-BPR-2012-125 – Vesting Discretionary Trust Dividend Rights Beneficiary Trust
LAPD-IntR-R-BPR-2012-123 – Fibre Optic Cable Electronic Communications
LAPD-IntR-R-BPR-2012-121 – Secondary Tax Companies Dividends Tax
LAPD-IntR-R-BPR-2012-12 – Determination Gross Income Livestock Auctioneer Agent
LAPD-IntR-R-BPR-2012-118 – Witholding Dividends Tax
LAPD-IntR-R-BPR-2012-117 – Obligation Deduct Withhold Employees Tax Share Option
LAPD-IntR-R-BPR-2012-115 – Incentive Rewards Paid Independent Sales Persons
LAPD-IntR-R-BPR-2012-114 – Loan Facilities Raised Foreign Permanent Establishment
LAPD-IntR-R-BPR-2012-113 – Expenditure Associated Broad Based Black Economic Empowered
LAPD-IntR-R-BPR-2012-111 – Research Development Expenditure Paid Fellow Group Company Not Resident
LAPD-IntR-R-BPR-2012-11 – Transfer Pre 1 March 1998 Amount Pension Fund Own Contribution
LAPD-IntR-R-BPR-2012-109 – Loan Granted Embedded Option
LAPD-IntR-R-BPR-2012-108 – Issue Redeemable Preference Shares Reserves Available Distribution
LAPD-IntR-R-BPR-2012-107 – Recoupment Lease Premium Rental Amouns Deductions Leased Property
LAPD-IntR-R-BPR-2012-106 – Application section 24C maintenance trust
LAPD-IntR-R-BPR-2012-105 – Resident Single Premium Whole Life Insurance Policy Offshore Insurer
LAPD-IntR-R-BPR-2012-104 – Intra Group Transfer Shares Result Restructuring
LAPD-IntR-R-BPR-2012-103 – Share Incentive Scheme
LAPD-IntR-R-BPR-2012-102 – Registation External company Identifying Permanent Establishment
LAPD-IntR-R-BPR-2012-101 – Securities Transfer Tax Asset Share Transaction
LAPD-IntR-R-BPR-2012-10 – Applicability Mining Tax Dispensations Specific Contract
LAPD-IntR-R-BPR-2012-09 – Sale Administration Business
LAPD-IntR-R-BPR-2012-08 – Variable Payments Marketing Executive Application Section 23
LAPD-IntR-R-BPR-2012-07 – Service Fees Non Resident Labour Broker
LAPD-IntR-R-BPR-2012-06 – Application Section 24C Repair Maintenance Contract
LAPD-IntR-R-BPR-2012-05 – Dividend Income Trust Nature Beneficiaries Distribution Same Tax Year
LAPD-IntR-R-BPR-2012-04 – Definition Enterprise Exemption Goods Importation
LAPD-IntR-R-BPR-2012-03 – Method Determination Valuation Date Value Financial Instruments CGT
LAPD-IntR-R-BPR-2012-02 – Method Determination Interest Amount Collection Distressed Debtors Book
LAPD-IntR-R-BPR-2012-01 – Definition Enterprise Zero Rating Salvage Services Personal Subsistence
INTR-R-BPR-2021-14 – BPR 370 Registration of shares in the name of beneficial holder
INTR-R-BPR-2021-13 – BPR 369 Deductibility of interest incurred pursuant to liquidation of company
IntR-R-BPR-2021-10 – BPR 366 Distribution in specie of shares
IntR-R-BPR-2021-07 – BPR 363 Value of a suppy of services
IntR-R-BPR-2021-06 – BPR 362 Transfer of assets between share incentive trusts
IntR-R-BPR-2021-05 – BPR 361 – Asset-for-share transaction followed by an unbundling transaction
IntR-R-BPR-2021-02 – BPR 358 Amalgamation of short and long-term insurers
IntR-R-BPR-2021-01 – BPR 357 Donations to a foreign trust of property situated outside the republic
IntR-R-BPR-2020-19 – BPR 355 Accrual of pension payments to a resident from a foreign pension fund
IntR-R-BPR-2020-17 – BPR 353 Linear adjustment of gross sales of unrefined mineral resource
IntR-R-BPR-2020-16 – BPR 352 Taxation of employees participating in an option programme
IntR-R-BPR-2020-13 – BPR 349 Acquisition of equity shares in non-resident REIT
IntR-R-BPR-2020-11 – BPR 347 Temporary setting aside of a voluntary liquidation
IntR-R-BPR-2020-10 – BPR 346 Tax implications resulting from the elimination of intra-group loans
