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BPR 127: Relief from double taxation of foreign income

Friday, 23 November 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS recently issued Binding Private Ruling (BPR 127).

BPR 127 deals with the granting of relief from double taxation of interest received or accrued from a Zambian source (foreign interest) in the hands of a resident of South Africa.

Click here to download BPR 127.



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.

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