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Call for comment: Draft interpretation note on mining operations

Thursday, 12 February 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Call for comment: Draft interpretation note on whether certain quarrying operations constitute mining operations

SARS has issued a draft interpretation note on quarrying mining operations. This draft provides guidance on whether the extraditions of certain deposits from the earth constitute "mining operations" and "mining" for income tax purposes. These deposits include the following: clay, granite, gravel, limestone, rock, sand, slate and stone. 

The SAIT will be making submissions to SARS on this matter. Kindly submit comments to by no later than 27 April 2015.

Please click here to access the draft interpretation note.



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.

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