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BPR 145: ​Allowances - Assets forming part of a sale and leaseback arrangement

Monday, 13 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Binding Private Ruling BPR No. 145 on 8 May 2013.

This ruling deals with the write-off period under section 11(e) of assets forming part of a sale and leaseback arrangement and the deductibility thereof.

Please click here to download BPR 145.



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