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News & Press: Corporate Tax

BPR 144: Write-off period in respect of the increase in either cost or value of assets i.r.o. s45(4)

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

SARS issued Binding Private Ruling BPR No. 144 on 7 May 2013.

This ruling deals with the write-off period to be allowed in respect of the increase in either the cost or the value of assets initially acquired under section 45, as a result of a de-grouping of companies as contemplated in section 45(4).

Please click here to download BPR 144.


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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