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.
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.)
| Number | Applicable Legislation | Subject |
|---|---|---|
BGR 63 | Value-Added Tax Act, 1991 | Further particulars prescribed by the Commissioner under section 20(8A)(c) |
| Value-Added Tax Act, 1991 | Value-added tax implications of securities lending arrangements | |
| Securities Transfer Tax Act, 2007 | Securities transfer tax implications on the re-use of collateral |
