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BPR 146: ​Mining tax – Contract mining agreement

Monday, 13 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued BPR 146 on 10 May 2013.

This ruling deals with:

  • whether a company appointed as a contractor in terms of a contract mining agreement is conducting mining operations and entitled to deductions under section 11(a), 15 and 36 of the Act during a transition period when the company is awaiting the transfer of mining rights to it; and
  • the deductibility of contributions made by such company under section 37A(1)(d)(ii) in respect of environmental obligations.

Please click here to access BPR 146.



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