Publications
Strategic Plan
Rulings
| TAX | CUSTOMS |
|---|---|
| Type: Accelerated Depreciation per the Eighth Schedule of the Business Tax Act, 2009 Issue Date: 1 January, 2022 Validity: 1 January 2022 and After Date of Issue | Type: Deferred Payments on Imports Issue Date: 1 January, 2022 Validity: 1 January 2022 and After Date of Issue |
| Type: Income and Non-Monetary Benefits Tax Act 2010 Issue Date: 1 June, 2018 Validity: 1 June 2018 and After Date of Issue | Type: Deferred Payments on Imports Issue Date: 5 October 2009 Validity: 5 October 2009 and After Date of Issue |
| Type: Income and Non-Monetary Benefits Tax Act 2010 Issue Date: 1 June 2018 Validity: 1 June 2018 and After Date of Issue | Type: IBinding Tariff Information for Oxyguard handy PH portable PH/Redox meter, Trinocular stereozoom microscope and USB 3.0C – mount and eye price microscope camera. Issue Date: 5 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Record Keeping – Tax Receipts Issue Date: 1 April 2009 Validity: 1 April 2009 and After Date of Issue | Type: IBinding Tariff Information for Ground Power Unit and Aircraft Tow Bar Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Transfer Pricing Arm’s Length Principle, Section 54 of the Business Tax Act, 2009 Issue Date: May 2015 Validity: 25 May 2015 and After Date of Issue | Type: IBinding Tariff Information for Nescafe Coffee Ice Black, Cappuccino, Latte, Caramel Macchiato, Oatside Chocolate, Coffee, Barista Blend and Granova Chocolate Cranberry, Honey Almond, Banana Nut and Berry Issue Date: 5 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Application of Culpability Penalties, Section 44A Revenue Administration Act, 2015. Issue Date: July 2015 Validity: 8 JulY 2015 and After Date of Issue | Type: IBinding Tariff Information for Purejoy Juices Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Marketing and Promotion Expenditure, 8 Schedule Business Tax Act, 2009 as Amended in Regulations 2016. Issue Date: 1 July 2016 Validity: 1 Jul 2016 and After Date of Issue | Type: IBinding Tariff Information for Plastic Clear Cup and Flat Straw Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Income and Non-Monetary Benefits Tax Act 2010 Issue Date: 1 June 2018 Validity: 1 June 2018 and After Date of Issue | Type: IBinding Tariff Information for Ocean Spray Cranberry Classic Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Tax Return For and Business Tax Related Party Dealings Issue Date: March 2025 Validity: 1 March 2025 and After Date of Issue | Type: IBinding Tariff Information for San Pellegrino Flavors, Coca Cola Classic and Zero Sugar, Vimto, Monster Paradise and Mango, Alpro Coco and Zero Sugar Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Currency Translation, Business Tax Act 2009 Issue Date: April 2025 Validity: 1 April 2025 and After Date of Issue | Type: IBinding Tariff Information for Toyota Hilux GR Sport Twin Cab 2.4L Diesel 4WD A/T Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: Assessing Value Added Tax, Value Added Tax Act 2010 Issue Date: April 2025 Validity: 1 April 2025 and After Date of Issue | Type: IBinding Tariff Information for Rhodes Tomato 100% Juice Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue |
| Type: IBinding Tariff Information for Energy Drink, Lucozade, Vimto, Robinsosn Fruit Shoot Juice, Tango, Tizer and Capri Sun Issue Date: 16 January 2024 Validity: Valid for a period of 1 year from date of issue | |
| Type: IBinding Tariff Information for Energy Drink, Lucozade, Vimto, Robinsosn Fruit Shoot Juice, Tango, Tizer and Capri Sun Issue Date: 17 January 2024 Validity: Valid for a period of 1 year from date of issue | |
| Type: IBinding Tariff Information for Lacnor Juice Issue Date: 29 January 2024 Validity: Valid for a period of 1 year from date of issue | |
| Type: BTI.166.2024.SUNBLAST JUICES Issue Date: 8 October 2024 Validity: 8 October 2024 and After Date of Issue | |
| Type: BTI.167.2024.DRIED FISH.SEPTIC TANK SLUDGE Issue Date: 9 October 2024 Validity: 9 October 2024 and After Date of Issue | |
| Type: BTI.168.2024.GIFT SETS Issue Date: 9 October 2024 Validity: 9 October 2024 and After Date of Issue | |
| Type: BTI.169.2024.UNIKAI Issue Date: 22 October 2024 Validity: 22 October 2024 and After Date of Issue | |
| Type: BTI.170.2024.CAT PRODUCTS Issue Date: 22 October 2024 Validity: 22 October 2024 and After Date of Issue | |
| Type: BTI.171.2024.LOKO DRIBKS VODKA Issue Date: 22 October 2024 Validity: 22 October 2024 and After Date of Issue | |
| Type: BTI.172.2024.FAN JUICES Issue Date: 22 October 2024 Validity: 22 October 2024 and After Date of Issue | |
| Type: BTI.173.2024.LAYS CHIPS Issue Date: 15 November 2024 Validity: 15 November 2024 and After Date of Issue | |
| Type: BTI.174.2025.MONSTER ENERGY DRINKS Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.175.2025.RED BULL ENERGY DRINK Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.176.2024.PARADISE FIT JUICES Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.177.2024.LACNOR JUICES Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.178.2024.LACNOR PRODUCTS Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.179.2024.HAYATNA JUICES Issue Date: 25 October 2024 Validity: 25 October 2024 and After Date of Issue | |
| Type: BTI.180.2024.SAMIA JUICE Issue Date: 05 November 2024 Validity: 05 November 2024 and After Date of Issue | |
| Type: BTI.181.2024.PRIMA JUICE Issue Date: 05 November 2024 Validity: 05 November 2024 and After Date of Issue | |
| Type: BTI.147.2024.CYPRINA JUICE Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.148.204.TIPCO JUICES Issue Date: 26 August 2024 Validity: 09 September 2024 and After Date of Issue | |
| Type: BTI.149.2024.LORENZ CHIPS Issue Date: 09 September Validity: 09 September 2024 and After Date of Issue | |
| Type: BTI.150.2024.AMERICAN CLASSIC LEMON JUICE Issue Date: 09 September Validity: 09 September 2024 and After Date of Issue | |
| Type: BTI.151.2024.TOYOTA GLANZA Issue Date: 24 August 2024 Validity: 24 August 2024 and After Date of Issue | |
| Type: BTI.152.2024.TOYOTA COROLLA Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.153.2024.PLANTERS Issue Date: 24 August 2024 Validity: 24 August 2024 and After Date of Issue | |
| Type: BTI.154.2024.SANDHOPPER WAGON Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.155.2024.TAKAMAKA RUM Issue Date: 16 September 2024 Validity: 16 September 2024 and After Date of Issue | |
| Type: BTI.156.2024.ABEST JUICES Issue Date: 16 September 2024 Validity: 16 September 2024 and After Date of Issue | |
| Type: BTI.157.2024.MELAMINE FACEBOARD Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.158.2024.SURVIVOR WINES Issue Date: 26 September 2024 Validity: 26 September 2024 and After Date of Issue | |
| Type: BTI.159.2024.BALANCE WINEMAKERS Issue Date: 15 October 2024 Validity: 15 October 2024 and After Date of Issue | |
| Type: BTI.160.2024.WELDING AND PAINT Issue Date: 26 September 2024 Validity: 26 September 2024 and After Date of Issue | |
| Type: BTI.161.2024.ASSORTED WINES Issue Date: 15 October 2024 Validity: 15 October 2024 and After Date of Issue | |
| Type: BTI.162.2024.ASSORTED WINES Issue Date: 15 October 2024 Validity: 15 October 2024 and After Date of Issue | |
| Type: BTI.164.2024.LIQUID OXYGEN IN ISOTANK Issue Date: 15 October 2024 Validity: 15 October 2024 and After Date of Issue | |
| Type: BTI.165.2024.JUHAYNA JUICES Issue Date: 15 October 2024 Validity: 15 October 2024 and After Date of Issue | |
| Type: BTI.130.2024.FORD RANGER Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.131.2024.PVC STICKER Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.132.2024.STARBUCKS READY TO DRINK COFFEE Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.133.2024.OSTERBERG DRINKS Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.134.2024.HARTLIEF MEATS Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.135.2024.RAUCH JUICES Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.136.2024.ENDEMIC DARK RUM Issue Date: 20 August 2024 Validity: 20 August 2024 and After Date of Issue | |
| Type: BTI.137.2024.NAWON COCONUT WATER WITH PULP Issue Date: 20 August 2024 Validity: 20 August 2024 and After Date of Issue | |
| Type: BTI.138.2024.SUZUKI SWIFT Issue Date: 20 August 2024 Validity: 20 August 2024 and After Date of Issue | |
| Type: BTI.139.2024.YAMAHA BOAT WITH TRAILER Issue Date: 20 August 2024 Validity: 20 August 2024 and After Date of Issue | |
| Type: BTI.140.2024.CAPEX LEMON JUICE Issue Date: 20 August 2024 Validity: 20 August 2024 and After Date of Issue | |
| Type: BTI.141.2024.HERR’S HONEY CHEESE FLAVOURED Issue Date: 22 August 2024 Validity: 22 August 2024 and After Date of Issue | |
| Type: BTI.142.2024.GOLD FISH PELLETS Issue Date: 24 August 2024 Validity: 24 August 2024 and After Date of Issue | |
| Type: BTI.143.2024.VOLVO HAULER Issue Date: 24 August 2024 Validity: 24 August 2024 and After Date of Issue | |
| Type: BTI.144.2024.CARTRIDGE Issue Date: 09 September 2024 Validity: 09 September 2024 and After Date of Issue | |
| Type: BTI.145.2024.COCO DE MER HUSK INFUSION Issue Date: 09 September 2024 Validity: 09 September 2024 and After Date of Issue | |
| Type: BTI-128.2024.DECO RELIEF Issue Date: 26 August 2024 Validity: 26 August 2024 and After Date of Issue | |
| Type: BTI.102.2024.CLUB CARS Issue Date: 09 July 2024 Validity: 09 July 2024 and After Date of Issue | |
| Type: BTI.103.2024.ANTENNAS Issue Date: 09 July 2024 Validity: 09 July 2024 and After Date of Issue | |
| Type: BTI.104.2024.CHIPS Issue Date: 09 July 2024 Validity: 09 July 2024 and After Date of Issue | |
| Type: BTI.105.2024.VINUT COCONUT MILK and POPPING BOBBA Issue Date: 16 July 2024 Validity: 16 July 2024 and After Date of Issue | |
| Type: BTI.106.2024.COCO ROYAL BASIL SEEDS DRINKS Issue Date: 16 July 2024 Validity: 16 July 2024 and After Date of Issue | |
| Type: BTI.107.2024.COCO ARASU JUICE DRINKS Issue Date: 24 July 2024 Validity: 24 July 2024 and After Date of Issue | |
| Type: BTI.108.2024.SIR FRUIT JUICE Issue Date: 24 July 2024 Validity: 24 July 2024 and After Date of Issue | |
| Type: BTI.109.2024.PREMIUM LAGER Issue Date: 24 July 2024 Validity: 24 July 2024 and After Date of Issue | |
| Type: BTI.110.2024.SEYPEARL LEMONADES Issue Date: 24 July 2024 Validity: 24 July 2024 and After Date of Issue | |
| Type: BTI.111.2024.SEY PEARL TONIC WATER Issue Date: 24 July 2024 Validity: 24 July 2024 and After Date of Issue | |
| Type: BTI.113.2024.DOG FOOD Issue Date: 27 July 2024 Validity: 27 July 2024 and After Date of Issue | |
| Type: BTI.114.2024.DORITOS NACHO CHEESE Issue Date: 26 July 2024 Validity: 26 July 2024 and After Date of Issue | |
| Type: BTI.115.2024.FAIR CAPE DIARIES JUICE Issue Date: 31 July 2024 Validity: 31 July 2024 and After Date of Issue | |
| Type: BTI.116.2024.GUMAX PATIO COVER Issue Date: 26 July 2024 Validity: 26 July 2024 and After Date of Issue | |
| Type: BTI.118.2024.PRINGLES Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.119.2024.WAX FLAKES Issue Date: 26 July 2024 Validity: 26 July 2024 and After Date of Issue | |
| Type: BTI.120.2024.BUOY Issue Date: 26 July 2024 Validity: 26 July 2024 and After Date of Issue | |
| Type: BTI.121.2024.PURITY JUICES Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.122.2024.TIPCO JUICES Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.123.2024.DEWFRESH JUICE Issue Date: 23 August 2024 Validity: 23 August 2024 and After Date of Issue | |
| Type: BTI.124.2024.LEMON JUICE Issue Date: 21 August 2024 Validity: 21 August 2024 and After Date of Issue | |
| Type: BTI.125.2024.UNIKAI JUICE Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.126.2024.SUPER MAIZE MEAL Issue Date: 01 August 2024 Validity: 01 August 2024 and After Date of Issue | |
| Type: BTI.182.2024.VEHICLE Issue Date: 30 October 2024 Validity: 30 October 2024 and After Date of Issue | |
| Type: BTI.183.2024.GUINESS.BAVARIA Issue Date: 30 October 2024 Validity: 30 October 2024 and After Date of Issue | |
| Type: BTI.184.2024.SWISSMOUNTAIN SPRING Issue Date: 30 October 2024 Validity: 30 October 2024 and After Date of Issue | |
| Type: BTI.185.2024. FALOODA DRINKS Issue Date: 30 October 2024 Validity: 30 October 2024 and After Date of Issue | |
| Type: BTI.186.2024.ELLIPTICAL MACHINE.HEALING PATCH Issue Date: 10 November 2024 Validity: 10 November 2024 and After Date of Issue | |
| Type: BTI.186.2024.SLOW TURTLE CIDER Issue Date: 08 November 2024 Validity: 08 November 2024 and After Date of Issue | |
| Type: BTI.187.2024.GREETING CARDS Issue Date: 08 November 2024 Validity: 08 November 2024 and After Date of Issue | |
| Type: BTI.188.2024.TOYOTA HILUX ROCCO Issue Date: 08 November 2024 Validity: 08 November 2024 and After Date of Issue | |
| Type: BTI.189.2024.ELIPTICAL MACHINE.HEALING PATCH Issue Date: 10 November 2024 Validity: 10 November 2024 and After Date of Issue | |
| Type: BTI.190.2024.FLAVOUR BUBBLER Issue Date: 11 November 2024 Validity: 11 November 2024 and After Date of Issue | |
| Type: BTI.191.2024.PROMOTION ITEMS Issue Date: 12 November 2024 Validity: 12 November 2024 and After Date of Issue | |
| Type: BTI.192.2024.VITAMILK Issue Date: 23 November 2024 Validity: 23 November 2024 and After Date of Issue | |
| Type: BTI.193.2024.CANDY SETS Issue Date: 20 November 2024 Validity: 20 November 2024 and After Date of Issue |