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Binding General Ruling BGR 19: Approval to end tax period on a day other than last day of the month

02 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Binding General Ruling 19 on 30 April 2013.

This BGR reproduces paragraph 5 of Interpretation Note No. 52 (Issue 2) "Approval to End a Tax Period on a Day other than the Last Day of a Month” (30 April 2013), which comprises a BGR under section 89 of the TA Act. In this regard, the BGR relates to the approval to end tax periods on a day other than the last day of the month. 

Please click here to download BGR 19.


 

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