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BPR 165 - Letting of accommodation where the provision of meals is outsourced

18 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS issued Binding Private Ruling (BPR) 165 on the 18th of March 2014.

This ruling deals with the letting of accommodation to students on the basis that the owner of the building outsources the provision of meals in the on-site cafeteria to a third party caterer and whether this trade falls within the definition of "hotel keeper” as defined in section 1(1) of the Act. 

Please click here to download BPR 165.


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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