19 Reporting, secrecy and disclosure
(1) Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister of Finance a report, in the form and manner that the Minister may prescribe, within six months from the date that the Commissioner received the report from each extractor, advising the Minister of—
(a) the volume of mineral resources transferred by each extractor;
[Paragraph (a) substituted by section 29(1)(b) of Act 39 of 2013 effective on 1 January, 2014 and applicable in respect of years of assessment commencing on or after that date]
(b) the gross sales of each extractor as mentioned in section 6(1) and (2) of the Royalty Act;
[Paragraph (b) amended by section 38(1)(a) of Act 8 of 2010 and substituted by section 29(1)(b) of Act 39 of 2013 effective on 1 January, 2014 and applicable in respect of years of assessment commencing on or after that date]
(bA) the adjusted gross sales of the extractor if that adjustment is required in terms of section 6(5) of the Royalty Act;
[Paragraph (bA) inserted by section 29(1)(c) of Act 39 of 2013 effective on 1 January, 2014 and applicable in respect of years of assessment commencing on or after that date]
(c) the percentage determined in terms of section 4(1), (1A) and (2) of the Royalty Act;
[Paragraph (c) amended by section 24 of Act 18 of 2023]
(d) the methodology employed to adjust the amount allowed to be deducted in respect of the use of assets or expenditure incurred in terms of section 5 of the Mineral and Petroleum Resources Royalty Act;
[Paragraph (d) added by section 38(1)(a) of Act 8 of 2010 deemed effective on 1 March, 2010]
(e) the methodology employed to adjust the amount of gross sales determined in terms of section 6 of the Mineral and Petroleum Resources Royalty Act;
[Paragraph (e) added by section 38(1)(a) of Act 8 of 2010 deemed effective on 1 March, 2010]
(f) the allocation of the amount in respect of assets used or expenditure incurred contemplated in section 5 of the Royalty Act per mineral resource;
[Paragraph (f) added by section 38(1)(a) of Act 8 of 2010 deemed effective on 1 March, 2010]
(g) the amounts of the royalty imposed in terms of section 2 of the Royalty Act in respect of refined minerals and unrefined minerals, respectively;
[Paragraph (g) added by section 33(1)(b) of Act 21 of 2012 effective on 1 January, 2013]
(h) the amount of earnings before interest and taxes determined in accordance with section 5(1) and (2) of the Royalty Act, respectively;
[Paragraph (h) added by section 33(1)(b) of Act 21 of 2012 effective on 1 January, 2013]
(i) the amount of the royalty that would have been imposed on an extractor in respect of mineral resources transferred had that extractor not been exempt from the royalty in terms of section 7(1)(a) of the Royalty Act;
[Paragraph (i) added by section 33(1)(b) of Act 21 of 2012 effective on 1 January, 2013]
(j) the amount of the royalty that would have been imposed on an extractor in respect of mineral resources transferred had that extractor not been exempt from the royalty in terms of section 7(1)(b) of the Royalty Act; and
[Paragraph ( j) added by section 33(1)(b) of Act 21 of 2012 effective on 1 January, 2013]
(k) the amount of the royalty that would have been imposed on an extractor had that extractor not been exempt from the royalty in terms of section 8 of the Royalty Act.
[Subsection (1) amended by section 33(1)(a) of Act 21 of 2012, by section 29(1)(a) of Act 39 of 2013 and by section 46(1)(b) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date. Paragraph (k) added by section 33(1)(b) of Act 21 of 2012 effective on 1 January, 2013]
(2) The Minister of Finance and every person employed or engaged by him or her with regard to all matters that may come to his or her knowledge by virtue of subsection (1) are subject to section 67(4) of the Tax Administration Act.
[Subsection (2) substituted by section 29(1)(d) of Act 39 of 2013 and by section 46(1)(c) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(3) . . . . . .
[Subsection (3) deleted section 46(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(4) . . . . . .
[Subsection (4) deleted section 46(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(5) . . . . . .
[Subsection (5) deleted section 46(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(6) . . . . . .
[Subsection (6) deleted section 46(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(7) The provisions of this section must not be construed as preventing—
(a) . . . . . .
[Paragraph (a) deleted by section 29(1)(e) of Act 39 of 2013 effective on 1 January, 2014 and applicable in respect of years of assessment commencing on or after that date]
(b) the Commissioner from disclosing to the Director-General of the Department of Mineral Resources; and
(c) the Minister of Finance and the Commissioner from disclosing to the chief executive officer of the agency designated by the Minister responsible for Mineral Resources in terms of section 70 of the Mineral and Petroleum Resources Development Act, 2002 (Act 20 of 2002),
any information submitted under subsection (1).
[Subsection (7) substituted by section 38(1)(b) of Act 8 of 2010 and amended by section 46(1)(e) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
(8) The provisions of subsection (2) apply to the persons referred to in subsection (7) and any person engaged or employed by them that has access to the information.
[Section 19 amended by section 46(1)(a) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date. Subsection (8) added by section 46(1)(f) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]