On the 9th of October SARS released Draft Tariff Amendment in Part 3 of Schedule No. 6 relating to mining activities for public comment.
The subsitution of Note 6(f)(iv) excludes mining for sand, stone, rock, soil (other than topsoil), clay, gravel and limestone as mining activities, except through quarrying. Dredging, surface collection and underground operations are excluded.
The SAIT will be making a submission to SARS. Please send all comments to email@example.com before the 27th of October 2013.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.