In Delport v Le Roux and Others[1], the court’s judgment, delivered on 24 November 2022, is a r...
Reinstating a deregistered company : SARS binding private ruling BPR 237
Wednesday, 22 June 2016
The common incidence of companies being deregistered when their CIPC returns are in arrears has resulted in immovable properties registered in the names of these companies becoming bona vacantia and reverting to state ownership. This requires court applications to reinstate the companies and restore their ownership of the properties involved. In Binding Private Ruling 237,
- Published in Corporate restructuring rules, Income Tax
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