ARTICLE · 13 JULY 2023

Tax In Brief | Issue 103

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Below, please find issue 103 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 103 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Advance tax rulings

Binding General Ruling (VAT) 64 ("BGR 64") | Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes
- This is a ruling on the interpretation and application of the following provisions of the Value-Added Tax Act, 1991:
  - section 16(3)(o);
  - section 18(1);
  - section 18B;
  - section 18D;
  - section 10(29); and
  - section 9(13).
  - Find the ruling here.

SARS publications

Tax workshops
- Tax workshop schedules for the North West during July 2023 are now available. Find the schedule here.

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