The Binding General Rulings (BGRs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation.
Binding General Rulings that are still in operation can be found under Binding General Rulings.
BGR Number | Description and previous issues | Applicable Legislation | |
BGR 1 | VAT Rulings | Value-Added Tax Act, 1991 | Section 41(c) |
BGR 2 | General rulings and decisions | Value-Added Tax Act, 1991 | Sections 41 and 72 |
BGR 3 | Transitional arrangements for municipalities: Returns and payment of tax in respect of supplies which became taxable for the first time during the transition period | Value-Added Tax Act, 1991 | Sections 28 and 72 |
BGR 4 | Apportionment methodology to be applied by a municipality | Value-Added Tax Act, 1991 | Section 1(1) Definition of “input tax” |
BGR 6 | Discounts, rebates and incentives in the fast moving consumable goods industry | Value-Added Tax Act, 1991 | Sections 1, 20 and 21 |
BGR 7 | Wear-and-tear or depreciation allowance | Income Tax Act, 1962 | Section 11(e) |
BGR 8 | Application of the principles enunciated by the Brummeria case | Income Tax Act, 1962 | Section 1(1) Definition of “gross income” |
BGR 9 | Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties | Income Tax Act, 1962 | |
BGR 10 | Apportionment methodology to be applied by Category B Municipalities | Value-Added Tax Act, 1991 | Section 1 Definition of “input tax” and section 17(1) |
BGR 11 | Use of an exchange rate | Value-Added Tax Act, 1991 | Sections 9, 10, and 20 |
BGR 12 | Input tax on the acquisition of a non-taxable supply of second-hand motor vehicles by motor dealers | Value-Added Tax Act, 1991 | Section 1(1), Definition of “input tax” |
BGR 13 | Calculation of VAT for certain betting transactions | Value-Added Tax Act, 1991 | Sections 8(13), 16(3)(d), 16(4) and 72 |
BGR 14 | VAT treatment of specific supplies in the short-term insurance industry | Value-Added Tax Act, 1991 | Sections 1(1), 7, 8, 9, 11, 16, 20, 21, 54 and 72 |
BGR 15 | Recipient-created tax invoices, credit and debit notes | Value-Added Tax Act, 1991 | Sections 20(2) and 21(4) |
BGR 16 | Standard apportionment method | Value-Added Tax Act, 1991 | Section 17(1) Apportionment |
BGR 18 | The zero-rating of various types of dates | Value-Added Tax Act, 1991 | Section 11(1)(j) read with item 13 in Part B of Schedule 2 |
BGR 19 | Approval to end a tax period on a day other than the end of the month | Value-Added Tax Act, 1991 | Section 27(6) |
BGR 20 | Interpretation of the term “substantially the whole” | Income Tax Act, 1962 | Sections 10(1)(cN), 10(1)(cO) and 30B of the Income Tax Act; paragraphs 63A and 63B of the Eighth Schedule to the Income Tax Act; section 9(1)(c) of the Transfer Duty Act |
BGR 24 | Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) and (5) | Income Tax Act, 1962 | Sections 18A and 37C(3) |
BGR 25 | Exemption – Foreign pensions | Income Tax Act, 1962 | Section 10(1)(gC)(ii) |
BGR 26 | VAT treatment of the supply and importation of herbs | Value-Added Tax Act, 1991 | Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1 and item 12 in Part B of Schedule 2 |
BGR 28 | Electronic services | Value-Added Tax Act, 1991 | Sections 20, 21 and 65 |
BGR 29 | Unbundling transactions: Meaning of “as at the end of the day after that distribution” | Income Tax Act, 1962 | Section 46(3)(a)(v) |
BGR 30 | Allocation of direct and indirect expenses within and between an insurer’s funds | Income Tax Act, 1962 | Section 29A |
BGR 31 | Interest on late payment of benefits | Income Tax Act, 1962 | Second Schedule |
BGR 33 | The value-added tax treatment of the supply and importation of vegetable oil | Value-Added Tax Act, 1991 | Section 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1 and item 14 in Part B of Schedule 2 |
BGR 34 | Management of superannuation schemes: Long-term insurers | Value-Added Tax Act, 1991 | Sections 2(1)(i), 10(22A) and 72 |
BGR 35 | The value-added tax treatment of the supply and importation of frozen potato products | Value-Added Tax Act, 1991 | Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1, and item 12 in Part B of Schedule 2 |
BGR 36 | Circumstances prescribed by the Commissioner for the application of section 162G | Value-Added Tax Act, 1991 | Section 16(2)(g) |
BGR 38 | The value-added tax treatment of the supply and importation of vegetables and fruit | Value-Added Tax Act, 1991 | Sections 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1, and items 12 and 13 in Part B of Schedule 2 |
BGR 39 | VAT treatment of municipalities affected by changes to municipal boundaries | Value-Added Tax Act, 1991 | Section 8(28) |
BGR 41 | VAT treatment of non-executive directors | Value-Added Tax Act, 1991 | Proviso (iii) to the definition of “enterprise” in section 1(1) and section 23(4)(b) |
BGR 44 | Meaning of 160 hours for purposes of section 4(1)(b) | Employment Tax Incentive Act, 2013 | Section 4(1)(b) |
BGR 45 | Supply of potatoes | Value-Added Tax Act, 1991 | Section 11(1)(g) and 11(1)(j) together with Part A and Part B of Schedule 2 |
BGR 46 | Supply of brown bread | Value-Added Tax Act, 1991 | Section 11(1)(j) together with Part B of Schedule 2 |
BGR 47 | Meaning of “month” in the definition of “monthly remuneration” and section 6 (g) for employers remunerating employees on a weekly or fortnightly basis | Employment Tax Incentive Act, 2013 | Definition of “monthly remuneration” under section 1(1) and section 6(g) |
BGR 49 | The supply and importation of sanitary towels (pads) | Value-Added Tax Act, 1991 | Section 11(1)(j) together with item 22 of Part B of Schedule 2 and section 13(3) read with paragraph 7(a) of Schedule 1 |
BGR 51 | Cancellation of registration of a foreign electronic services supplier | Value-Added Tax Act, 1991 | Sections 24(1) and (2) and 72 |
BGR 52 | Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic | Value-Added Tax Act, 1991 | Sections 1(1) Definition of “exported”, 11(1)(a) and 11(3) |
