“emissions” means-
(a) the release of greenhouse gases or their precursors; or
(b) the release of greenhouse gases and their precursors,
into the atmosphere, over a specified area and period of time;
Author: admin_kmos
“Emission factor” definition of section 1 of CTA
“emission factor” means the average emission rate of a given greenhouse gas for a given source, relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;
“Commissioner” definition of section 1 of CTA
“Commissioner” means the Commissioner for the South African Revenue Service;
“Combustion” definition of section 1 of CTA
“combustion” means the exothermic reaction of a fuel with oxygen;
“Carbon tax” definition of section 1 of CTA
“carbon tax” means a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions imposed in terms of section 2;
“Carbon dioxide (CO2) equivalent” definition of section 1 of CTA
“carbon dioxide (CO2) equivalent” means the concentration of carbon dioxide that would cause the same amount of radiative forcing (the difference of sunlight absorbed by the Earth and energy radiated back to space) as a given mixture of carbon dioxide and other greenhouse gases;
“Carbon budget” definition of section 1 of CTA
“carbon budget” means an amount of greenhouse gas emissions permitted, against which direct emissions arising from the operations of a person during a defined time period will be accounted for;
“Allowance” definition of section 1 of CTA
“allowance” means any amount allowed to be taken into account in terms of Part II, subject to section 14, for the purposes of determining the amount of carbon tax payable;
MPRAA Index
ARRANGEMENT OF SECTIONS
[Arrangement of Sections substituted by section 32(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]
Part I
Interpretation
Part II
Registration
Section 3 – Cancellation of registration
Section 4 – Election for unincorporated body of persons
Part III
Estimates, returns, payments, adjusted estimates, refunds and records
Section 5 – Estimates, returns and payments
Section 5A – Adjustments of estimates
Section 6 – Payments and returns
Section 7 – Repealed
Section 8 – Maintenance of records
Part IV
Repealed
Section 9 – Repealed
Section 10 – Repealed
Section 11 – Repealed
Part V
Penalties and interest
Section 13 – Repealed
Section 14 – Penalty for underpayment as a result of underestimation of royalty payable
Section 15 – Repealed
Part VI
Miscellaneous
Section 17 – Administration of Act
Section 18 – Repealed
Section 19 – Reporting, secrecy and disclosure
Section 21 – Short title and commencement
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:
MPRAA Citation
Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.
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MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008
(English text signed by the President)
[Assented To 21 November, 2008]
(Date Of Commencement: 1 May, 2009)
as amended by
Taxation Laws Second Amendment Act 18 of 2009
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010
Tax Administration Act 28 of 2011
Tax Administration Laws Amendment Act 21 of 2012
Tax Administration Laws Amendment Act 39 of 2013
Tax Administration Laws Amendment Act 23 of 2015
Tax Administration Laws Amendment Act 16 of 2016
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Tax Administration Laws Amendment Act 18 of 2023
ACT
To provide for the administration of matters in connection with the imposition of a royalty on the transfer of mineral resources and for matters connected therewith.