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BPR 188 - Conversion of a Public Benefit Organisation to a profit company

Wednesday, 18 February 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS released BPR 188 on the 18th of February 2015. 

This ruling deals with the conversion of a tax exempt Public Benefit Organisation (PBO) to a profit company.

Please click here to access BPR 188.



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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