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BGR 25 (Income Tax) - Exemption: Foreign Pensions

Monday, 17 November 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This Binding General Ruling released by SARS provides clarity on the interpretation and application of the words "from a source outside the Republic” in section 10(1)(gC)(ii) in relation to pension payments that are received by or accrue to a resident.

Please click here to access 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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