South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

This report is designed to assist in the overall review of South Africa’s tax system. The Davis Tax Committee (DTC) was established by the Minister of Finance in 2013 to consider the appropriateness of the current mining tax regime. The DTC’s review takes place within the context of its overall review of the corporate tax system, and other features of the South African tax system. This report includes coverage of both mining and upstream oil and gas