BGR 1-20

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BGR 1	Value-Added Tax Act, 1991	VAT rulings Withdrawn with effect from 31 December 2006
BGR 2	Value-Added Tax Act, 1991	General written rulings and decisions Withdrawn with effect from 1 October 2011
BGR 3	Value-Added Tax Act, 1991	Transitional arrangements for municipalities: Returns and payments of tax in respect of supplies which became taxable for the first time turing the transition period BGR applies from date of issue until 31 August 2007
BGR 4 (Issue 3)	Value-Added Tax Act, 1991	Apportionment methodology to be applied by a municipality
BGR 5	Value-Added Tax Act, 1991	Discounts, rebates and incentives in the motor industry
BGR 6 (Issue 2)	Value-Added Tax Act, 1991	Discounts, rebates and incentives in the fast moving consumable goods industry
BGR 7 (Issue 4)	Income Tax Act, 1962	Wear-and-tear or depreciation allowance
BGR 8 (Issue 3) New!	Income Tax Act, 1962	Application of the principles enunciated by the Brummeria case
BGR 9 (Issue 4)	Income Tax Act, 1962	Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties
BGR 10	Value-Added Tax Act, 1991	Apportionment methodology to be applied by Category B Municipalities Withdrawn by BGR 4 (Issue 2) of 25 March 2013
BGR 11 (Issue 3)	Value-Added Tax Act, 1991	Use of an exchange rate
BGR 12 (Issue 3)	Value-Added Tax Act, 1991	Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers Withdrawn with effect from 1 January 2022
BGR 13 (Issue 3)	Value-Added Tax Act, 1991	Calculation of VAT for certain betting transactions Withdrawn with effect from 1 January 2022. Refer to BGR 59.
BGR 14 (Issue 3)	Value-Added Tax Act, 1991	VAT treatment of specific supplies in the short-term insurance industry Withdrawn only to the extent of paragraphs 2.7.2 and 2.7.3, with effect from 1 January 2022
BGR 15 (Issue 2)	Value-Added Tax Act, 1991	Recipient-created tax invoices, credit and debit notes
BGR 16 (Issue 2)	Value-Added Tax Act, 1991	Standard apportionment method Issue 2: The period for making an adjustment has been extended from three to six months (see item 2 under Conditions)
BGR 17	Value-Added Tax Act, 1991	Cancellation of registration of separate enterprises, branches and divisions
BGR 18	Value-Added Tax Act, 1991	The zero-rating of various types of dates Withdrawn by BGR 38 of 23 January 2017
BGR 19 (Issue 2)	Value-Added Tax Act, 1991	Approval to end a tax period on a day other than the end of the month
BGR 20 (Issue 3)	Income Tax Act, 1962	Interpretation of the term “substantially the whole”

Table of Contents