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BPR 160 - Incentive Payments

Wednesday, 22 January 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS Issued BPR 160 - Incentive Payments.

This ruling published on 22 January 2014 deals with incentive payments to be made in accordance with an incentive programme to be implemented for purposes of increasing trade. 

Please click here to download Binding Private Ruling 160.



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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