Issue 2 of BGR 9: Taxes on income and similar taxes for purposes of SA DTA's
26 February 2013
Posted by: SAIT Technical
By SARS Legal & Policy
Issue 2 of Binding General Ruling (BGR) 9 was issued on 19 February 2013.
treaties generally provides relief for specified taxes listed in
Article 2 of each treaty as well as relief for any identical or
substantially similar taxes imposed after the date of signature of the
tax treaty in addition to, or in place of, existing specified taxes.
identifies the taxes administered by SARS, which in its opinion
constitute taxes on income or substantially similar taxes for purposes
of South Africa’s tax treaties;
• provides specific commentary on the nature of the now-repealed STC and its replacement, dividends tax; and
reflects SARS’s view of the recognition of dividends tax as a covered
tax under South Africa’s tax treaties when it has been imposed after
signature of a tax treaty.
Period for which ruling is valid
BGR 9 applies with effect from the date of publication and will apply for an indefinite period.
BGR 9 was first issued on 19 September 2011.
Please click here to download BGR 9.