Publications

Tax Alert

Tax Alert, 20 June 2018

This issue covers the following: 1. Thin capitalisation rules introduced through Tax Ruling B64. 2. Attributes of employment under a contract of service explained in Tax Ruling B65 3. Fifteenth amendment to the BPT Regulation: repealing of rules…

Tax Alert, 18 February 2018

This issue covers the following: 1. Changes brought to the imposition of WHT on commission paid to Online Travel Agencies. These changes are introduced via the First Amendment to the Tax Ruling TR-2013/B25. 2. New rules introduced by the Twenty-third…

Tax Alert, 17 SEPTEMBER 2017

This issue covers the following: 1.Tax Ruling G42, which amends the GST registration requirements for taxable activities in the general sector, which are run by a person having taxable activities also in the tourism sector. 2. Limitations on claiming…

Tax Alert, 25 MAY 2017

This issue covers the following: 1.Tax Ruling B60, which explains the dates on which an amount subject to WHT becomes payable under Section 6 of the BPT Act to the non-resident. 2. Tax Ruling G41, introducing a new criterion for zero-rating the…

Tax Alert, 20 APRIL 2017

This issue covers the following: 1. Tax Ruling B59, which explains that some amendments to the BPT Regulation brought via Tax Ruling B56 on 17 January 2017 apply to tax year 2016 as well, but only if a return is not filed by 17 April 2017. 2. Tax…