BGR 41
(Issue 2) | Value-Added Tax Act, 1991 | VAT treatment of non-executive directors |
| BGR 42 | Income Tax Act, 1962 | No-value provision in respect of transport services |
| BGR 43 | Value-Added Tax Act, 1991 | Deduction of input tax in respect of second-hand gold |
| BGR 44 | Employment Tax Incentive Act, 2013 | Meaning of 160 hours for purposes of section 4(1)(b) |
BGR 45
(Issue 2) | Value-Added Tax Act, 1991 | Supply of potatoes |
| BGR 46 | Value-Added Tax Act, 1991 | Supply of brown bread
BGR applies from date of issue until 31 March 2018 |
| BGR 47 | Employment Tax Incentive Act, 2013 | Meaning of month in the definition of “monthly remuneration” for employers remunerating employees on a weekly or fortnightly basis |
| BGR 48 | Value-Added Tax Act, 1991 | The temporary letting of dwellings by developers and the expiry of section 18B |
| BGR 49 | Value-Added Tax Act, 1991 | The supply and importation of sanitary towels (pads)
BGR withdrawn retrospectively from 1 April 2019, because of the introduction of Part C of Schedule 2 to the VAT Act |
| BGR 50 | Income Tax Act, 1962 | No-value provision in respect of the rendering of transport services by any employer |
| BGR 51 | Value-Added Tax Act, 1991 | Cancellation of registration of a foreign electronic services supplier
BGR withdrawn because of restrospective amendments to section 24(1) of the VAT Act |
| BGR 52 | Value-Added Tax Act, 1991 | Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic |
| BGR 53 | Income Tax Act, 1962 | Rules for the taxation of interest payable by SARS under section 7E |
| BGR 54 | Income Tax Act, 1962 | Unbundling of unlisted company: Impact of non-qualifying shareholders |
