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Binding Class Ruling BCR 040: Investors acquiring rights in a completed film

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

SARS issued BCR 040 on 13 May 2013.

This ruling deals with the tax consequences for an investor who will acquire rights in a completed film and has been requested under the provisions of sections 10(1)(zG), 23(n) and 24F.

Please click here to download BCR 040.



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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