A Binding Class Ruling (BCR) is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the tax laws relating to a specific proposed transaction.

Applicable Legislation

• Any tax Act administered by SARS as referred to in section 4 of the South African Revenue Service Act, 1997, excluding the Customs and Excise Act, 1964

To access the Binding Class Rulings, kindly use the navigation pane above.

Any comments on any of these rulings can be submitted to atrinfo@sars.gov.za. Please indicate the following in the subject line: Comments on BCR …. (Add the number of the specific ruling).

Also see the Register of all Binding Class Rulings. (The register comprises an overview of all Binding Class Rulings, followed by Binding Class Rulings organised according to tax types.)