The BDO mining tax team combines tax, legal and accounting expertise to ensure that we provide a comprehensive, industry-focused tax service to our mining clients. We understand the impact that commodity cycles, energy and water constraints, transport infrastructure challenges, socio-economic development and human capital needs, as well as currency fluctuations, can have on our mining clients - through all stages of their business, from exploration to rehabilitation. 

Some of the current tax challenges facing mining companies include:

• Clarity on tax treatment for contract miners
• Diesel rebate compliance requirements and challenges 
• Making sense of assessed loss limitation rules
• Understanding the interplay between assessed losses and unredeemed capex
• Rehabilitation cost treatment and rehabilitation trusts
• Transfer pricing compliance 
• Tax implications of non-production phases
• Differentiating between mining and non-mining income and expenditure 
• Mineral and petroleum resources royalty calculations and compliance
• The potential impact of the introduction of Pillar II global minimum tax rules
• Tax treatment of renewable energy investments
• Carbon tax calculations and administration.