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BPR 170 - Definition of unrestricted equity instrument

Monday, 02 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has released Binding Private Ruling (BPR) 170 which deals with the definition of an unrestricted equity instrument. 

Please click here to view the ruling. 



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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