Binding General Ruling 47

UIF Contributions Law Change

SARS has Issued Interpretation Note 98

SARS Binding General Ruling (VAT) 43

Date: 12 September 2017 Act: Value-Added Tax Act 89 of 1991 Purpose: The BGR sets out the circumstances under which the supply of gold is regarded as falling within the exclusions envisaged in paragraph (ii) of the definition of “second-hand goods” in section 1(1). This binding general ruling is effective from 1 April 2017 until […]