Print Page
News & Press: SARS News & Tax Administration

BCR: Taxation of employees participating in a perpetuity employee share incentive scheme

Tuesday, 16 February 2016   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

This ruling (BCR 51) determines the taxability of dividends accruing to a trust that will, in turn, distribute those dividends to its beneficiaries pursuant to an employee share incentive scheme.

Please click here to view 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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal