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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).
