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

Section 1 – Definitions

Part II
Registration

Section 2 – 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 6A – Refunds

Section 7 – Repealed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Repealed

Section 9 – Repealed

Section 10 – Repealed

Section 11 – Repealed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Section 13 – Repealed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Section 15 – Repealed

Section 16 – Interest

Part VI
Miscellaneous

Section 17 – Administration of Act

Section 18 – Repealed

Section 19 – Reporting, secrecy and disclosure

Section 20 – Regulations

Section 21 – Short title and commencement

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:

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

Latest 2024 Live Updates: COMPLETED!

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.