The South African Revenue Services has published a revised version of the binding general ruling (BGR) on taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties. The BGR identifies the following taxes as qualifying for treaty relief:
- Normal tax on taxable income, which includes a taxable capital gain
- Tax on foreign entertainers and sportspersons, a final tax
- Turnover tax on micro businesses
- Withholding tax on royalties, a final tax
- Withholding tax on inte…