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South Africa’s Mining Fiscal Regime: H1 2015
Synopsis
Timetric’s South African fiscal regime covers the governing bodies laws licenses rights and obligations and tax-related information on 11 commodities: coal iron ore copper zinc gold nickel chromium uranium diamond manganese and platinum.
Summary
Timetric's fiscal regime report covers South Africa which is well known for its abundance of mineral resources. It holds prolific mineral reserves of gold platinum group metals chrome and manganese ore zirconium vanadium and titanium
Scope
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The report outlines the governing bodies laws licenses rights and obligations and key fiscal terms which includes royalties depreciation corporate tax capital gains tax dividend tax withholding tax and value added tax(VAT)
Reasons To Buy
Gain an overview of South Africa’s mining fiscal regime
Key Highlights
• The Department of Mineral Resources (DMR) formulates and implements mining policy and ensures the exploration development utilization processing and management of the country’s mineral resources
• The Department of Energy is responsible for overseeing the exploration development utilization processing and management of South Africa’s energy resources
• The National Nuclear Regulator is the public entity formed under the National Nuclear Regulator Act of 1999.
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• The Minerals and Petroleum Resources Development Act (MPRD Act No. 28 of 2002) which came into operation on May 1 2004 is the current governing law having replaced the Minerals Act 1991 (Act No. 50 of 1991).
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