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News & Press: Corporate Tax

BPR 189 - Acquisition of shares subject to suspensive conditions

Thursday, 19 February 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS released BPR 189 on the 19th of February 2015. 

The ruling deals with the time of acquisition of shares which are acquired under an agreement subject to suspensive conditions.

Please click here to access BPR 189. 



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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