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News & Press: SARS News & Tax Administration

BPR 131: Vesting date of a restricted equity instrument

14 January 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

Binding Private Ruling (BPR) 131 was issued by SARS on 11 January 2013.

This ruling deals with the vesting date of a restricted equity instrument acquired by employees in respect of their employment.

This binding private ruling is valid for a period of 3 years from 18 September 2012.

Please click here to download BPR 131.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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