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Mining

June 7, 2022June 9, 2022 Marc DerfoldyCompanies Act, Labour Relations, Mining, Terminology

Construction Industry Development Board (CIDB)

Construction Industry Development Board (CIDB) Construction plays a vital role in South Africa’s economic and social development. It provides the physical infrastructure and backbone for economic activity. It is also […]

May 17, 2022May 17, 2022 fincorBudgets, Companies Act, Mining, Mining, Tax Administration Act, Trusts

Mining rehabilitation of a Company or Trust: Deductibility of amounts paid and compliance with Section 37A of the Income Tax Act – part 1 of 2

SARS published a Guidance Note in March 2022 discussing matters of compliance with Section 37A and mining rehabilitation. This SARS Note provides guidance on the interpretation and application of section […]

Recent Posts

  • Construction Industry Development Board (CIDB)
  • Mining rehabilitation of a Company or Trust: Deductibility of amounts paid and compliance with Section 37A of the Income Tax Act – part 1 of 2
  • Interpretation Note for public comment: Understatement penalty and meaning of “maximum tax rate applicable to the taxpayer”
  • Tax Incentives and their expiry date
  • The SARS Voluntary Disclosure Programme (VDP)
  • Assessed losses under the Income Tax Act
  • Turnover Tax
  • Tax returns and the 3-year limitation period of the Tax Administration Act
  • Explanatory Memorandum on the Taxation Laws Amendment Bill of 2021 – CARBON TAX and RENEWABLE ENERGY
  • Tax Deductions (PAYE) on your Pension or Annuity
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  • AARTO’S POINTS DEMERIT SYSTEM— ROAD TRAFFIC INFRINGEMENTS
  • Addressing the Tax Challenge Arising from the Digitalisation of the Economy – OECD and International Tax Legislation
  • Administrative Penalties for Corporate Income Tax (CIT)
  • Administrative penalties for corporate income tax (CIT) to be imposed
  • Annual carbon tax accounts and payments are now due by 29 July 2021
  • Annual Tax Returns
  • Assessed losses under the Income Tax Act
  • Bargaining Councils, what are they?
  • Being Audited or Selected for Verification by SARS
  • Business Rescue
  • Capital Gains Tax
  • Capital Gains Tax for Companies – part 1
  • Capital Gains Tax for Companies – part 2
  • Capital Gains Tax for Companies – part 3
  • Carbon Tax
  • Carbon Tax update – September 2020
  • Clarifying the interaction between the Employment Tax Incentive and Special Economic Zone provisions
  • Companies and taxation in South Africa
  • Company Tax Return Amendments
  • Conduct of Financial Institutions Bill – second draft available and the effect on Pension/Retirement Funds
  • Construction Industry Development Board (CIDB)
  • Corporate Income Tax Rates in South Africa
  • Corporate Income Tax Returns
  • Corporate Tax Statistics
  • Corporate Taxes
  • Cryptocurrencies and tax
  • Debt reduction provisions of the Income Tax Act and Taxation Laws Amendment Act
  • Deduction for Photovoltaic Solar Energy Plants
  • Default Regulations for Retirement Funds
  • Deferral of payment arrangements with SARS
  • Defining “Goodwill” and it’s tax treatment
  • Diesel Refund System
  • Different types of shares; ordinary versus preference shares
  • Different types of taxes
  • Directors vs Shareholders
  • Dividends tax: proposed amendments to the taxation of manufactured dividends
  • Donations made to Public Benefit Organisations (PBOs)
  • Donations Tax
  • Donations tax implications of subscribing for shares at a discount
  • Double Tax
  • Draft Income Tax Amendment Bill – Commentary
  • Earnings thresholds, Income Tax thresholds and Minimum Wage updates
  • Economic Terms and Tax Concepts — Fiscal Drag causing higher tax rates
  • Employees’ tax in respect of an independent contractor
  • Employment Tax Incentive
  • Employment Tax Incentive Term Extended
  • Employment tax incentives – students and the definition of employees
  • Expat tax
  • Explanatory Memorandum on the Taxation Laws Amendment Bill of 2021 – CARBON TAX and RENEWABLE ENERGY
  • Export incentives – part 1
  • Export incentives – part 2
  • February 2019 Budget Speech Summary
  • Financial aid during the COVID-19 crisis – Unemployment Insurance Fund
  • Financial fallout from the COVID-19 pandemic
  • Foreign Employment Income Tax
  • Fringe benefits and tax
  • Goodwill – Capital Gains Tax and Accounting
  • Government Employees Pension Fund and Child Pension
  • Home Office expenses, deductions and tax
  • How is the base fuel price calculated?
  • IFRS and IFRS 3 – Business Combinations
  • INDIVIDUAL ITR12 RETURN FOR DECEASED AND INSOLVENT ESTATES
  • Inheritance tax explained
  • Interest-free shareholder loans, interest-bearing loans and loans to Trusts
  • Interpretation Note for public comment: Understatement penalty and meaning of “maximum tax rate applicable to the taxpayer”
  • Know the difference – Accounting terminology 101
  • Know your terminology
  • Know Your Terminology – Accountant vs Auditor
  • Know your terminology – Taxation
  • Liquidation
  • List of Qualifying Physical Impairment or Disability Expenditure
  • Mining rehabilitation of a Company or Trust: Deductibility of amounts paid and compliance with Section 37A of the Income Tax Act – part 1 of 2
  • Moonlighting – employers and employees
  • New filing requirements for insolvent taxpayers
  • Non-compliance with laws and regulations – NOCLAR
  • Non-profit organisation-related law and benefits in South Africa – article 1 of 2
  • Non-profit organisation-related law and benefits in South Africa – article 2 of 2
  • Notional VAT
  • PAYE-AS-YOU-EARN (PAYE) Penalties
  • PAYE, CCMA, Labour Court Awards and the Income Tax Act 58 of 1962
  • Payroll Services
  • Photovoltaic Solar Energy Plants
  • Physical Impairment or Disability Expenditure
  • Provident Funds
  • Public Benefit Organisations: Capital Gains Tax – part 1
  • Public Benefit Organisations: Capital Gains Tax – part 2
  • Public Interest Score
  • Rand Mutual Assurance Fund – earnings reporting for compensation and assessment purposes
  • Re-enforcing Tax Compliance
  • Recreational Clubs and tax
  • Rendering of transport services by an employer
  • RETURNS TO BE SUBMITTED BY A PERSON IN TERMS OF SECTION 25 OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011)
  • SARS and Tax Assessment Prescriptions
  • SARS VAT Rulings Process Guide
  • SARS’ Official Functions
  • Savings vs Investments
  • Section 13 of the Income Tax Act
  • Section 13 of the Income Tax Act No. 58 of 1962 – property investment and tax relief
  • Section 23H of the Income Tax Act, No 58 of 1962 – deductions claimed for prepaid expenditure
  • Sections 225 and 360 of the NOCLAR provisions – Obligations for Professional Accountants
  • SECURITIES TRANSFER TAX
  • SEZ’s or Special Economic Zones
  • Shareholder Liability For Tax Debts Of A Company
  • Small businesses and taxation
  • Some changes made to the Taxation Laws Amendment Bill, 2020
  • Starting up a business in South Africa
  • Submission of Annual Financial Statements
  • Submission of Annual Personal Income Tax Returns
  • Submission of Annual Personal Income Tax Returns and your obligations
  • Submission of production, costing and trade statistics to Statistics South Africa (STATSSA)
  • Tax and retirement
  • Tax Avoidance vs Tax Evasion
  • Tax Avoidance vs Tax Evasion – Infographic
  • Tax Deductions (PAYE) on your Pension or Annuity
  • Tax exemption for foreign employment income
  • Tax filing season starts on 01 July
  • Tax Free Investments
  • Tax implications arising from the conversion of par value shares to no par value shares
  • Tax Incentives and Renewable Energy
  • Tax Incentives and their expiry date
  • Tax Incentives for Research and Development
  • Tax on Foreign Earnings
  • TAX ON INHERITANCE, DONATIONS AND A DECEASED ESTATE
  • Tax refunds from SARS
  • Tax relief and the R500 billion breakdown
  • Tax returns and the 3-year limitation period of the Tax Administration Act
  • Tax treatment of customer loyalty programmes
  • Tax treatment of doubtful debts and debt write-off
  • Tax-based incentives offered by Government to businesses operating in South Africa
  • Tax-based incentives offered by Government to businesses operating in South Africa(part2)
  • Taxation Laws Amendment Bill, 2020 and Tax Administration Laws Amendment Bill, 2020 now promulgated as law in January 2021
  • TAXATION OF THE RECEIPT OF DEPOSITS
  • Taxation of the receipts of deposits – Part 2
  • The 2020 Budget, tax matters, SAA, Eskom and a lower government employee wage bill
  • The Carbon Tax Act
  • The Compensation Fund and Rand Mutual Assurance Fund
  • The Diesel Rebate Explained
  • The Financial Sector Conduct Authority’s proposal to make crypto assets a financial product
  • The FSB and FSCA
  • The Impact of the Corona-Virus on the nationwide lockdown in South Africa
  • The Importance of Producer Price Inflation Statistics
  • The International Corporate Tax Problem – Base erosion and profit shifting (BEPS)
  • The National Credit Amendment Bill
  • The Prime Lending Rate of the Reserve Bank
  • The Promotion of Access to Information Act, 2000 (Act 2 of 2000) – requests for information and lodging of complaints with the Regulator
  • The SARS Voluntary Disclosure Programme (VDP)
  • The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO
  • The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO
  • The two types of UIF claims during the COVID-19 lockdown explained
  • The Unemployment Insurance Fund (UIF)
  • Things to know about Section 18A donations
  • Trademarks,logos,slogans, intellectual property and the registration thereof
  • Trusts
  • Trusts and taxation of the beneficiaries thereof
  • Turnover Tax
  • Types of Companies, Registration of them and financial reports and auditing
  • Updates to the Taxation Laws of South Africa
  • Value-added tax (VAT)
  • VAT on electronic services
  • VAT relief for importers in the time of the COVID-19 pandemic
  • What is a non-profit organisation?
  • Wilful conduct (misconduct) for tax related offences – proposed amendments as per 2020 Draft Taxation Laws Amendment Bill (Draft TLAB) and the 2020 Draft Tax Administration Laws Amendment Bill (Draft TALAB)
  • Workmans Compensation
  • WSP & ATR submission
  • Zero-rated VAT items