Print Page
News & Press: SARS News & Tax Administration

BPR134: Exemption under s10B(2)(a) of foreign dividend deemed to be received by a resident

24 January 2013   (0 Comments)
Posted by: SAIT Technical
Share |

By SARS Legal & Policy

SARS issued Binding Private Ruling 134 (BPR 134) on 23 January 2013.

This ruling deals with the income tax consequences with regard to an election made by a person under section 4(1) of the Amnesty Act that deemed the person to be the holder of any foreign asset which was held on 28 February 2003 by a discretionary trust which is not a resident of South Africa.

Please click here to download BPR 134.



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal