Facebook Twitter Youtube Linkedin
A Binding Private Ruling (BPR) 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 Private 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 BPR …. (Add the number of the specific ruling). 

Navigation
Contact Us
  • 0800 00 7277
  • Lahae Le SARS
    299 Bronkhorst Street
    Nieuw Muckleneuk
    Brooklyn
    Pretoria
    0181
Search our Site

Copyright © 2021 South African Revenue Service

Facebook Twitter Youtube Linkedin

Disclaimer

All information, content and data on SARS websites and associated facilities, including but not limited to software, hyperlinks and databases, is the property of or licensed to SARS and is protected under applicable South African laws. Unauthorised usage of content and/or information is strictly prohibited. No person, business or web site may reproduce this site, contents, information or any portion thereof.