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BPR 191: Refinancing of debt through preference share funding

Friday, 27 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued BPR 191 on the 26th of March 2015.

This ruling deals with the refinancing of current debt through preference share funding.

Please click here to access BPR 191. 



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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