Binding Private Rulings issued by SARS – December 2023
Binding Private Rulings 399-403 Private Binding Rulings (PBRs) are formal decisions issued by the South African Revenue Service (SARS) providing guidance on interpreting and applying tax laws. PBRs are legally binding on SARS, the applicant, and any co-applicants involved, providing taxpayers with certainty when planning their tax affairs. PBRs are essential for taxpayers when planning …
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