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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.

To access the BGRs, kindly use the navigation pane above.

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.) 
 
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 BGR …. (Add the number of the specific ruling).
 
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