Comprehensive Guide to Advance Tax Rulings
Glossary
Abbreviations for the meaning of words, phrases or concepts are stated below, unless the context indicates otherwise:
ATR – advance tax ruling
ATR Unit – Advance Tax Rulings Unit of the Legal and Policy Division: Interpretation and Rulings
ATR system – binding ruling application process and procedures
BCR – binding class ruling
BPR – binding private ruling
BGR – binding general ruling
eFiling – SARS electronic filing system
Income Tax Act – Income Tax Act 58 of 1962
section – section of the TA Act
TA Act – Tax Administration Act 28 of 2011
VAT Act – Value-Added Tax Act 89 of 1991