Page 263 - Juta's Indirect Tax

MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008
MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008
[ASSENTED TO 21 NOVEMBER 2008] [DATE OF COMMENCEMENT: 1 MARCH 2010*]
Section
1 De nitions
Part I INTERPRETATION
Part II REGISTRATION
2 Registration
3 Cancellation of registration
4 Election for unincorporated body of persons
Part III PAYMENTS AND RETURNS
5 Payments in respect of estimated royalty
6 Submission of return and nal payment
7 .. .
8 Maintenance of records
9 Notices of assessment
[S. 7 repealed by s. 271 of Act 28 of 2011.]
Part IV ASSESSMENTS
10 to 12 inclusive
. . .
[Ss. 10 to 12 inclusive repealed by s. 271 of Act 28 of 2011.]
Part V
REFUNDS, PENALTY AND INTEREST
[S. 13 repealed by s. 271 of Act 28 of 2011.]
13
14 15 16
17 18
18A
19 20 21
.. .
Penalty for underestimation of royalty payable Adjustments of estimated royalty
Interest
Administration of Act .. .
Part VI MISCELLANEOUS
[S. 18 repealed by s. 271 of Act 28 of 2011.]
(English text signed by the President)
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
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.
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— ARRANGEMENT OF SECTIONS
Nonbinding private opinions and other written statements
[S. 18A inserted by s. 65 of Act 18 of 2009.]
Reporting
Regulations
Short title and commencement
(Unless otherwise indicated)
* After amendment by s. 66 (1) of the Taxation Laws Second Amendment Act 18 of 2009 – originally 1 May 2009
Juta’s IndIrect tax 2016 255
MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMIN) ACT