Albany, NY -- (SBWIRE) -- 11/13/2014 -- Synopsis

Timetric's South Africa fiscal regime report covers the governing bodies, laws, mining licenses, mining rights and obligations and tax-related information on 11 commodities: coal, iron ore, copper, zinc, gold, nickel, chromium, uranium, diamond, manganese and platinum group metals.

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Executive summary

The Department of Mineral Resources is the main body that formulates and regulates mining policy for the exploration, development, utilization, processing and management of the country’s mineral resources. The Department of Energy, the National Nuclear Regulator and the Mine Health and Safety Council are the other governing bodies involved in the development of the country’s mining industry.

Scope

The report outlines South Africa’s governing bodies, laws, mining licenses, mining rights and obligations and key fiscal terms which includes Royalties, Depreciation, Corporate Tax, Capital Gain Tax, Dividend Tax, Real Property Tax, Withholding Tax, Branch Profit Tax, Loss Carry Forward and Value Added Tax, VAT.

Reasons to buy

Gain an overview of South Africa's mining fiscal regime.

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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 Council for Geo-sciences, which was introduced through the Geo-science Act 1993, No 100 of 1993, is the national agency for expertise in providing earth science information, and is responsible for providing services for the proper management of natural resources, as well as the methodical development and maintenance of the country’s geo-science knowledge for South Africa’s onshore and offshore environments.

The Department of Energy is responsible for overseeing the exploration, development, utilization, processing and management of South Africa’s energy resources.

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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