Print Page
News & Press: SARS News & Tax Administration

BPR 166 - Change of place of incorporation (domicile) of a controlled foreign company

02 April 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
Share |

Author: SARS Legal and Policy

SARS published BPR 166 - Change of place of incorporation (domicile) of a controlled foreign company on 1 April 2014.

This ruling deals with a change of domicile of a controlled foreign company and whether this change will be regarded as a "disposal” as defined in paragraph 1 and envisaged in paragraph 11 of the Eighth Schedule.

Please click here to access BPR 166.

« Back to Index
 

WHY REGISTER WITH SAIT?

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