Page 267 - Juta's Indirect Tax

s 18A MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008 s 19
18A Nonbinding private opinions and other written statements
(1) For purposes of this Act, the Commissioner may only issue a non-binding private opinion in terms of Chapter 7 of the Tax Administration Act.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011.]
(2) and (3) . . .
[Sub-ss. (2) and (3) deleted by s. 271 of Act 28 of 2011.] [S. 18A inserted by s. 65 of Act 18 of 2009.]
19 Reporting
(1) 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—
[Words in sub-s. (1) preceding para. (a) substituted by s. 33 (1) (a) of Act 21 of 2012 (date of commencement: 1 January 2013) and by s. 29 (1) (a) of Act 39 of 2013 – date of commencement: 1 January 2014; the substitution applies iro years of assessment commencing on or after that date.]
(a) the volume of mineral resources transferred by each extractor;
[Para. (a) substituted by s. 29 (1) (b) of Act 39 of 2013 – date of commencement: 1 January 2014; the substitution applies iro 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;
[Para. (b) substituted by s. 29 (1) (b) of Act 39 of 2013 – date of commencement: 1 January 2014; the substitution applies iro 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;
[Para. (bA) inserted by s. 29 (1) (c) of Act 39 of 2013 – date of commencement: 1 January 2014; the insertion applies iro years of assessment commencing on or after that date.]
(c) the percentage determined in terms of section 4 (1) and (2) of the Royalty Act;
(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;
[Para. (d) added by s. 38 (1) (a) of Act 8 of 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;
[Para. (e) added by s. 38 (1) (a) of Act 8 of 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;
[Para. (f) added by s. 38 (1) (a) of Act 8 of 2010.]
(g) the amounts of the royalty imposed in terms of section 2 of the Royalty Act in respect of re ned minerals and
unre ned minerals, respectively;
[Para. (g) added by s. 33 (1) (b) of Act 21 of 2012 – date of commencement: 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;
[Para. (h) added by s. 33 (1) (b) of Act 21 of 2012 – date of commencement: 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
Juta’s IndIrect tax 2016
exempt from the royalty in terms of section 7 (1) (a)
of the Royalty Act;
[Para. (i) added by s. 33 (1) (b) of Act 21 of 2012 – date of commencement: 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
[Para. (j) added by s. 33 (1) (b) of Act 21 of 2012 – date of commencement: 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.
[Para. (k) added by s. 33 (1) (b) of Act 21 of 2012 – date of commencement: 1 January 2013.]
(2) The Minister of Finance and every person employed or engaged by him or her and the Commissioner and every person engaged by him or her must preserve and aid in preserving secrecy with regard to all matters that may come to his or her knowledge by virtue of subsection (1), and may not communicate any such matter to any person whatsoever other than the Minister, the Commissioner or the registered person concerned or his or her lawful representative nor suffer or permit any such person to have access to any records in the possession of the Minister, the Commissioner or person except in the performance of his or her duties as required by the laws of the Republic or by order of a competent court.
[Sub-s. (2) substituted by s. 29 (1) (d) of Act 39 of 2013 – date of commencement: 1 January 2014; the substitution applies iro years of assessment commencing on or after that date.]
(3) Every person employed or engaged as contemplated in subsection (2) must, before acting under this section, take and subscribe before a magistrate or justice of the peace or a commissioner of oaths, such oath or solemn declaration, as the case may be, of delity or secrecy as may be prescribed.
(4) The provisions of subsection (2) do not apply in respect of information relating to any person where that person has consented in writing that such information may be published or made known to any other person.
(5) Any person who contravenes the provisions of subsection (2) is guilty of an offence and liable on conviction to a ne or to imprisonment for a period not exceeding 24 months.
(6) Any person employed or engaged as contemplated in subsection (2) that carries out any of the provisions of this section before he or she has taken the prescribed oath or solemn declaration is guilty of an offence and liable on conviction to a ne not exceeding R500.
(7) The provisions of this section must not be construed as preventing—
(a) . . .
[Para. (a) deleted by s. 29 (1) (e) of Act 39 of 2013 – date of
commencement: 1 January 2014; the deletion applies iro 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 of cer 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 28
of 2002),
any information submitted under this subsection.
[Sub-s. (7) substituted by s. 38 (1) (b) of Act 8 of 2010.] 259
MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMIN) ACT