| BGR 21 | Value-Added Tax Act, 1991 | Address to be reflected on a tax invoice, credit and debit note |
| BGR 22 | Income Tax Act, 1962 | Subsistence allowance – amounts deemed to be expended for business purposes |
| BGR 23 | Income Tax Act, 1962 | Travel allowance – fuel cost to an employee who receives a petrol or garage card |
BGR 24
(Issue 2) | Income Tax Act, 1962 | Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5) |
BGR 25
(Issue 2) | Income Tax Act, 1962 | Exemption – Foreign pensions
BGR applies from date of issue until 4 October 2018 |
| Value-Added Tax Act, 1991 | VAT treatment of the supply and importation of herbs |
| BGR 27 | Value-Added Tax Act, 1991 | Application of sections 20(7) and 21(5) |
BGR 28
(Issue 2) | Value-Added Tax Act, 1991 | Electronic services |
BGR 29
(Issue 2) | Income Tax Act, 1962 | Unbundling transactions: Meaning of “as at the end of the day after that distribution” |
| BGR 30 | Income Tax Act, 1962 | Allocation of direct and indirect expenses within and between an insurer’s funds |
BGR 31
(Issue 2) | Income Tax Act, 1962 | Interest on late payment of benefits |
| BGR 32 | Value-Added Tax Act, 1991 | VAT treatment of specific supplies in the short-term re-insurance industry |
BGR 33
(Issue 2) | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of vegetable oil |
BGR 34
(Issue 2) | Value-Added Tax Act, 1991 | Management of superannuation schemes: Long-term insurers |
BGR 35
(Issue 2)
New! | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of frozen potato products |
| BGR 36 | Value-Added Tax Act, 1991 | Circumstances prescribed by the Commissioner for the application of section 16(2)(g) |
| BGR 37 | Value-Added Tax Act, 1991 | Zero-rating of international travel insurance
BGR applies from date of issue until 31 March 2018 |
BGR 38
(Issue 2)
New! | Value-Added Tax Act, 1991 | The value-added tax treatment of the supply and importation of vegetables and fruit |
BGR 39
(Issue 2) | Value-Added Tax Act, 1991 | VAT treatment of municipalities affected by changes to municipal boundaries |
| BGR 40 | Income Tax Act, 1962 | Remuneration paid to non-executive directors |
