Publications

Tax Alert

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…

Tax Alert, 15 FEBRUARY 2017

This issue covers the following developments: 1. Eleventh amendment to the BPT Regulation which changes to several rules on the accounting basis, capital allowance and loss relief. 2. Changes to the submission of financial statements and appointment…

Tax Alert, 8 December 2016

This issue covers the following developments: 1. Publication of the Salary Enforcement Regulation, which prescribed crucial rules for the implementation of Remittance Tax 2. Nineteenth Amendment to the GST Regulation: New rules on time of supply 3.…

Tax Alert, 3 October 2016

This issue covers the following changes to tax laws: 1. Green Tax on guesthouses: Guesthouses to charge Green Tax from 1 October 2016. 2. Publication of Remittance Tax Regulation: Summary of the key aspects of the Remittance Tax Regulation.   Download…