• Burkina Faso EY

    Mining and metals tax guide: Burkina Faso EY | 4 C. Capital allowances Land and intangible assets such as goodwill are not depreciated for tax purposes. Other fixed assets may be depreciated using the straightline method at maximum rates specified by the tax law. The General Tax Code sets out depreciation rates.

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  • 4 TAXES APPLICABLE TO MINING IN SOUTH AFRICA 4 ... …

    4 TAXES APPLICABLE TO MINING IN SOUTH AFRICA INTRODUCTION ... Mining capital expenditure includes the costs of all mine equipment, shaft sinking and other development work, preproduction administration and management costs, as well as ... allowance is granted in addition to the normal capital allowances granted to such assets. The

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  • Mining Taxation In Zimbabwe | Ministry of Mines and Mining ...

    Capital Allowances. Mining exploration and development expenditure incurred before commencement of production is deductible in full in the first year of production against income derived from the mining development expenditure is written off in the year expended.

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  • Chile Tax Guide 2013

    CAPITAL ALLOWANCES DEPRECIATION STOCK/INVENTORY CAPITAL GAINS AND LOSSES DIVIDENDS INTEREST DEDUCTIONS LOSSES FOREIGN SOURCED INCOME INCENTIVES c. foreiGn taX relief d. corporate Groups e. related party transactions ... sale of mining rights up to the amount represented by the variation in the cost

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  • 2297. Mining and prospecting Home SAICA

    2297. Mining and prospecting ... as “mining operations” for income tax purposes in order to take advantage of the very beneficial accelerated capital expenditure allowance (the capex allowance), they now face challenges to treat these operations rather as manufacturing as opposed to mining operations, resulting in only a claim for the ...

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  • Ghana: New guidelines for mining | Ghana | Oxford Business ...

    Ghana: New guidelines for mining. Ghana Industry Economic News. ... Ghana’s national mining policy is set to undergo a major reworking over the next few months. The mining sector has performed steadily over the past year, particularly in gold production. ... expatriate quotas and capital allowances. However, since the late 1990s, the ...

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  • Mining industry of Ghana Wikipedia

    In 1986 new mining legislation for the gold and diamond sectors replaced the previous complex and obsolete regulations, and a generous incentives system was established that allowed for external foreign exchange retention accounts, capital allowances, and a flexible royalties payment system.

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  • INLAND REVENUE BOARD OF MALAYSIA QUALIFYING …

    Capital allowances are allowed to a person who incurred qualifying expenditure (QE) on assets used for the purpose of his business and made a claim in writing in his Income Tax Return Form. The amount of QE incurred will be used in the computation of initial allowance (IA) and annual allowance (AA) under Schedule 3 of the ITA. 5.

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  • Gabon Mining and Minerals |

    Gabon Efficient Capital Markets and Portfolio Investment ... Gabon Mining and MineralsGabon Mining and Minerals This is a best prospect industry sector for this country. Includes a market overview and trade data. ... and fiscal transparency of Gabon’s mining sector. The government recruited topnotch Gabonese managers with international ...

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  • Libreville GMT +1 Into SA

    income tax rate is reduced to 30%. However, oil and mining companies are still subject to tax at a rate of 35%. The reduced corpo ... Capital allowances. Land and intangible assets, such as goodwill, ... Gabon has signed a multilateral tax treaty with the CEMAC

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  • Tax Guide 2017/2018

    Tax Guide 2017/2018. PKF International Limited is a family of legally independent member firms, providing high quality audit, ... • Individuals are not allowed to deduct their R10 million foreign capital allowance or any remaining portion thereof from any leviable amount and the levy may not be reduced by any fees or commissions.

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