BPR 237: Reinstatement of a Deregistered Company to Transfer Immovable Properties

This Binding Private Ruling deals with the reinstatement of a deregistered company in order to complete a transfer of immovable properties, pursuant to an amalgamation transaction. It concerns section 44(13) of the Income Tax Act, section 8(25) of the VAT Act, and section 9(1)(l)(iB) of Transfer Duty Act.

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[button url=”http://www.sars.gov.za/AllDocs/LegalDoclib/Rulings/LAPD-IntR-R-BPR-2016-22%20-%20BPR237%20Reinstatement%20of%20a%20deregistered%20company%20to%20transfer%20immovable%20properties.pdf” target=”” size=”small” style=”black” icon=”” popup=”” title=””]BINDING PRIVATE RULING: BPR 237[/button]