Legal Counsel – Interpretation and Rulings – Binding Private Rulings 401–420

14 December 2023 – Binding Private Rulings

• Binding Private Ruling 403 – Taxation of covered persons in respect of equity linked notes
• Binding Private Ruling 402 – Transfer of long-term insurance business to a local branch of a foreign reinsurer
• Binding Private Ruling 401 – Leasehold improvement allowance

Source: SARS Tariffs
Legal Counsel – Interpretation and Rulings – Binding Private Rulings 401–420