Publications



Rulings


Customs & Tax Rulings
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Customs Rulings

141 items

Binding Tariff Information for Nawon Flavoured Milk

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Binding Tariff Information for Crackmax Professional Expansive Mortar

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Binding Tariff Information for Nawon Juices

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Binding Tariff Information for Milling Machine

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Binding Tariff Information for Nawon Milk Tea Drink

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Binding Tariff Information for Toyota Hilux GR Sport

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Page 10 of 10
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Tax Rulings

11 items

Ruling on Accelerated Depreciation per the Eighth Schedule of the Business Tax Act, 2009

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Ruling on Income and Non-Monetary Benefits Tax Act 2010

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Updated ruling on Income and Non-Monetary Benefits Tax Act 2010

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Guidelines on Record Keeping and Tax Receipts requirements

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Ruling on Transfer Pricing Arm’s Length Principle under Section 54 of the Business Tax Act, 2009

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Guidelines on Application of Culpability Penalties under Section 44A Revenue Administration Act, 2015

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Ruling on Marketing and Promotion Expenditure under 8 Schedule Business Tax Act, 2009 as Amended in Regulations 2016

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Consolidated ruling on Income and Non-Monetary Benefits Tax Act 2010

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Guidelines on Tax Return For and Business Tax Related Party Dealings

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Ruling on Currency Translation under Business Tax Act 2009

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Guidelines on Assessing Value Added Tax under Value Added Tax Act 2010

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Deferred Payments on Imports
Deferred Payments on Imports (2009)
BTI – Oxyguard handy PH portable PH/Redox meter, Trinocular stereozoom microscope and USB 3.0C
BTI – Ground Power Unit and Aircraft Tow Bar
BTI – Nescafe Coffee Ice Black, Cappuccino, Latte, Caramel Macchiato, Oatside Products
BTI – Purejoy Juices
BTI – Plastic Clear Cup and Flat Straw
BTI – Ocean Spray Cranberry Classic
BTI – San Pellegrino Flavors, Coca Cola Classic and Zero Sugar, Vimto, Monster
BTI – Toyota Hilux GR Sport Twin Cab 2.4L Diesel 4WD A/T
BTI – Rhodes Tomato 100% Juice
BTI – Energy Drink, Lucozade, Vimto, Robinson Fruit Shoot Juice, Tango, Tizer, Capri Sun
BTI – Energy Drink, Lucozade, Vimto, Robinson Fruit Shoot Juice (Updated)
BTI – Lacnor Juice
BTI.102.2024 – CLUB CARS
BTI.103.2024 – ANTENNAS
BTI.104.2024 – CHIPS
BTI.105.2024 – VINUT COCONUT MILK and POPPING BOBBA
BTI.106.2024 – COCO ROYAL BASIL SEEDS DRINKS
BTI.107.2024 – COCO ARASU JUICE DRINKS
BTI.108.2024 – SIR FRUIT JUICE
BTI.109.2024 – PREMIUM LAGER
BTI.110.2024 – SEYPEARL LEMONADES
BTI.111.2024 – SEY PEARL TONIC WATER
BTI.113.2024 – DOG FOOD
BTI.114.2024 – DORITOS NACHO CHEESE
BTI.115.2024 – FAIR CAPE DIARIES JUICE
BTI.116.2024 – GUMAX PATIO COVER
BTI.118.2024 – PRINGLES
BTI.119.2024 – WAX FLAKES
BTI.120.2024 – BUOY
BTI.121.2024 – PURITY JUICES
BTI.122.2024 – TIPCO JUICES
BTI.123.2024 – DEWFRESH JUICE
BTI.124.2024 – LEMON JUICE
BTI.125.2024 – UNIKAI JUICE
BTI.126.2024 – SUPER MAIZE MEAL
BTI-128.2024 – DECO RELIEF
BTI.130.2024 – FORD RANGER
BTI.131.2024 – PVC STICKER
BTI.132.2024 – STARBUCKS READY TO DRINK COFFEE
BTI.133.2024 – OSTERBERG DRINKS
BTI.134.2024 – HARTLIEF MEATS
BTI.135.2024 – RAUCH JUICES
BTI.136.2024 – ENDEMIC DARK RUM
BTI.137.2024 – NAWON COCONUT WATER WITH PULP
BTI.138.2024 – SUZUKI SWIFT
BTI.139.2024 – YAMAHA BOAT WITH TRAILER
BTI.140.2024 – CAPEX LEMON JUICE
BTI.141.2024 – HERR’S HONEY CHEESE FLAVOURED
BTI.142.2024 – GOLD FISH PELLETS
BTI.143.2024 – VOLVO HAULER
BTI.144.2024 – CARTRIDGE
BTI.145.2024 – COCO DE MER HUSK INFUSION
BTI.147.2024 – CYPRINA JUICE
BTI.148.2024 – TIPCO JUICES
BTI.149.2024 – LORENZ CHIPS
BTI.150.2024 – AMERICAN CLASSIC LEMON JUICE
BTI.151.2024 – TOYOTA GLANZA
BTI.152.2024 – TOYOTA COROLLA
BTI.153.2024 – PLANTERS
BTI.154.2024 – SANDHOPPER WAGON
BTI.155.2024 – TAKAMAKA RUM
BTI.156.2024 – ABEST JUICES
BTI.157.2024 – MELAMINE FACEBOARD
BTI.158.2024 – SURVIVOR WINES
BTI.159.2024 – BALANCE WINEMAKERS
BTI.160.2024 – WELDING AND PAINT
BTI.161.2024 – ASSORTED WINES
BTI.162.2024 – ASSORTED WINES
BTI.164.2024 – LIQUID OXYGEN IN ISOTANK
BTI.165.2024 – JUHAYNA JUICES
BTI.166.2024 – SUNBLAST JUICES
BTI.167.2024 – DRIED FISH / SEPTIC TANK SLUDGE
BTI.168.2024 – GIFT SETS
BTI.169.2024 – UNIKAI
BTI.170.2024 – CAT PRODUCTS
BTI.171.2024 – LOKO DRINKS VODKA
BTI.172.2024 – FAN JUICES
BTI.173.2024 – LAYS CHIPS
BTI.174.2025 – MONSTER ENERGY DRINKS
BTI.175.2025 – RED BULL ENERGY DRINK
BTI.176.2024 – PARADISE FIT JUICES
BTI.177.2024 – LACNOR JUICES
BTI.178.2024 – LACNOR PRODUCTS
BTI.179.2024 – HAYATNA JUICES
BTI.180.2024 – SAMIA JUICE
BTI.181.2024 – PRIMA JUICE
BTI.182.2024 – VEHICLE
BTI.183.2024 – GUINNESS / BAVARIA
BTI.184.2024 – SWISSMOUNTAIN SPRING
BTI.185.2024 – FALOODA DRINKS
BTI.186.2024 – ELLIPTICAL MACHINE / HEALING PATCH
BTI.186.2024 – SLOW TURTLE CIDER
BTI.187.2024 – GREETING CARDS
BTI.188.2024 – TOYOTA HILUX ROCCO
BTI.189.2024 – ELLIPTICAL MACHINE / HEALING PATCH
BTI.190.2024 – FLAVOUR BUBBLER
BTI.191.2024 – PROMOTION ITEMS
BTI.192.2024 – VITAMILK
BTI.193.2024 – CANDY SETS
BTI.37.2025 – CHEETOS
BTI.38.2025 – DIET PEPSI
BTI.39.2025 – FIRE EXTINGUISHING AGENT
BTI.40.2025 – MITSUBISHI DUMP TRUCK
BTI.41.2025 – TOYOTA HYBRID / YARIS CROSS
BTI.42.2025 – POWAFIX FUNGI FIX
BTI.43.2025 – ESUN FILAMENTS
BTI.44.2025 – RUM
BTI.45.2025 – TIPCO JUICE
BTI.46.2025 – HONDA / TOYOTA / SUZUKI / MARUTI
BTI.47.2025 – ENERGADE & SWITCH SPORT DRINKS
BTI.48.2025 – SUNTISUK LEMON JUICE
BTI.49.2025 – FRUIT JUICE CORDIALS
BTI.50.2025 – ZOI COCKTAIL JUICES
BTI.51.2025 – BROOKES TRULEM, SUNTISUK LIME WATER, JUMBO LIME JUICE
BTI.52.2025 – ROCKET MAIZE GRITS
BTI.53.2025 – WHITE RUM
BTI.54.2025 – TRULEM BROOKES
BTI.55.2025 – JUSS ICE TEAS
BTI.56.2025 – ALOE VERA KING JUICES
BTI.57.2025 – SUN BLAST JUICES
BTI.58.2025 – CODY GIN ENERGY DRINK
BTI.59.2025 – TOMATO PUREE
BTI.60.2025 – COOL SUN JUICES
BTI.61.2025 – SEWAGE TRUCK
BTI.62.2025 – MITSUBISHI TRUCK
BTI.63.2025 – PLANTERS & TRAY
BTI.64.2025 – LAGER BEER
BTI.65.2025 – BANANA MIXER FRUIT PUREE
BTI.66.2025 – CHLORINE TABLETS
BTI.67.2025 – HUGGIES
BTI.68.2025 – OKKY JELLY DRINKS
BTI.69.2025 – MULTIFUNCTION LIFT
BTI.71.2025 – MOJU FRESH ROOT GINGER
BTI.73.2025 – NAWON FLAVOURED MILK
BTI.74.2025 – CRACKMAX PROFESSIONAL EXPANSIVE MORTAR
BTI.75.2025 – NAWON JUICES
BTI.76.2025 – MILLING MACHINE
BTI.77.2025 – NAWON MILK TEA DRINK
BTI.78.2025 – TOYOTA HILUX GR SPORT