This document serves to distinguish between the voluntary disclosure processes and their purposes, application processes and administration.
KPMG has published its inaugural Africa Incentive Survey (2016), which contains useful information for business across 28 countries on the continent.
This survey is an excellent first reference for any company looking to invest or expand their business into Africa, and this survey cements the fact that Africa is indeed open to business.
Taxes and incentives for renewable energy: South African renewable energy promotion policies provides a detailed summary of these tax breaks.
KPMG invites you to our discussion forum on the tax landscape for Successful Entrepreneurs and Family Businesses.
South Africa – A Special Voluntary Disclosure Programme is announced.
Investing in technology and industrial capacity is a good bet by the Finance Minister to help grow South Africa’s economy.
The 2016 Budget Speech, Mr Pravin Gordhan, has announced a special voluntary disclosure opportunity will be made available to parties who have income tax defaults and exchange control contraventions.
Section 24I of the Income Tax Act of No. 58 of 1962 is the section that addresses the tax treatment of currency movements arising on foreign currency loans.
The Binding General Ruling (BRG) No. 30 determines the allocation of direct and indirect operating expenses within and between the funds that are required to be established by insurers.
The Draft Carbon Tax Bill aims to incentivise producers and consumers to move towards low carbon green investments and technology in order to reduce greenhouse gas (GHG) emissions.
Navigating the complex mining tax landscape.
Join key decision makers, KPMG leading tax experts and leading global businesses as we peel back the various tax layers for a unique and yet complex continent.
The Davis Tax Committee (DTC) has called for comments in respect of the report which must be submitted by 31 October 2015. In this regard, KPMG will be preparing and collating a comprehensive submission to the DTC.
The DTC (established by the Minister of Finance in 2013) released its long awaited first interim report (“the report”) on mining on 12 August 2015.