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Issue 2 of BGR 9: Taxes on income and similar taxes for purposes of SA DTA's

Tuesday, 26 February 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

Issue 2 of Binding General Ruling (BGR) 9 was issued on 19 February 2013.


Tax treaties generally provides relief for specified taxes listed in Article 2 of each treaty as well as relief for any identical or substantially similar taxes imposed after the date of signature of the tax treaty in addition to, or in place of, existing specified taxes.

BGR 9:

• identifies the taxes administered by SARS, which in its opinion constitute taxes on income or substantially similar taxes for purposes of South Africa’s tax treaties;
• provides specific commentary on the nature of the now-repealed STC and its replacement, dividends tax; and
• reflects SARS’s view of the recognition of dividends tax as a covered tax under South Africa’s tax treaties when it has been imposed after signature of a tax treaty.

Period for which ruling is valid

BGR 9 applies with effect from the date of publication and will apply for an indefinite period.

BGR 9 was first issued on 19 September 2011.


Please click here to download BGR 9.



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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