Print Page
News & Press: SARS News & Tax Administration

BPR 203: Renunciation of a usufruct over shares

18 August 2015   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

This ruling deals with whether securities transfer tax is payable on the renunciation of a usufruct over shares.

Please click here to view ruling (17 August 2015).



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