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Table of Contents
Mineral and Petroleum Resources Royalty Administration Act, 2008 (Act No. 29 of 2008)
Notice No. 1273 of 2008
Act
Part I : Interpretation
1. Definitions
Part II : Registration
2. Registration
3. Cancellation of registration
4. Election for unincorporated body of persons
Part III : Estimates, returns, payments, adjusted estimates, refunds and records
5. Estimates, returns and payments
5A. Adjustments of estimates
6. Payments and returns
6A. Refunds
7. [Repealed] Form, manner and place determined by Commissioner
8. Maintenance of records
Part IV [Repealed] : Assessments
9. [Repealed] Notices of assessment
10. [Repealed] Reduced assessments
11. [Repealed] Withdrawal of notice of assessment
12. [Repealed] Time limit for notice of assessment
Part V : Penalties and interest
13. [Repealed] Refunds
14. Penalty for underpayment as a result of underestimation of royalty payable
15. [Repealed] Adjustments of estimated royalty
16. Interest
Part VI : Miscellaneous
17. Administration of Act
18. [REPEALED] Applicability of Income Tax Act
18A. [Repealed] Nonbinding private opinions and other written statements
19. Reporting
20. Regulations
21. Short title and commencement
"registered person"
means a person that qualifies for registration in terms of
section 2
;
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