MINERAL RIGHTS TAX: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Mineral Rights Tax Regulations

MINERAL RIGHTS TAX REGULATIONS

(under section 5)

(1st July, 1973)

ARRANGEMENT OF REGULATIONS

    REGULATION

PART I
Preliminary

    1.    Citation

    2.    Interpretation

PART II
Returns and Information

    3.    Tax returns: general

    4.    Extension of time

    5.    Returns deemed to be furnished with due authority and in full knowledge of contents

    6.    Method of furnishing returns

    7.    Tax returns: where no return furnished

    8.    Powers of obtaining information

    9.    Powers of entry, inspection and removal of documents

PART III
Assessment of Tax

    10.    Commissioner to make assessment

    11.    Additional assessment

    12.    Reduced assessment

    13.    Time limit for assessment

    14.    Notice of assessment

    15.    Record of assessments

PART IV
Objections and Appeals

    16.    Objection to assessment

    17.    Decision by Commissioner on objection

    18.    Appeal from decision by Commissioner

    19.    Hearing by High Court

    20.    Right of further appeal

    21.    Payment of tax not suspended by objection or appeal

PART V
Payment and Recovery of Tax

    22.    When tax is payable

    23.    Extensions of time or payment by instalments

    24.    Interest on unpaid tax

    25.    Recovery of tax: general

    26.    Procedure for recovery of tax by court action

    27.    Recovery of tax from representative taxpayers

    28.    Right of representative taxpayer to indemnity

    29.    Personal liability of representative taxpayer

    30.    Recovery of tax from person holding money for another person

    31.    Remission of tax

PART VI
Offences

    32.    Civil penalties: general

    33.    Penalties: failure to furnish tax return

    34.    Penalties: failure to furnish correct tax return

    35.    Sanction for prosecution

    36.    Offences: failure to comply with requirements of the Act

    37.    Offences: intent to evade liability to tax

    38.    Aiding and abetting an offence

    39.    Mitigation of penalties and compounding of offences

PART VII
Miscellaneous

    40.    Forms of notices and returns

    41.    Service of notices or documents

    42.    Free postage

S.I. 79, 1973.

PART I
Preliminary (regs 1-2)

1.    Citation

    These Regulations may be cited as the Mineral Rights Tax Regulations.

2.    Interpretation

    In these Regulations, unless the context otherwise requires—

    "assessment", in relation to any person, means a determination by the Commissioner of the value of the mineral rights, whether calculated at the area rate or the ad valorem rate, upon which tax is chargeable and includes an additional assessment or a reduced assessment;

    "precedent partner or agent", in relation to a partnership, means the person notified to the Commissioner as the precedent partner of that partnership or appointed as agent of that partnership under the Income Tax Act (Cap. 52:01);

    "public officer", in relation to a company, means the person appointed as public officer of that company under the Income Tax Act (Cap. 52:01);

    "representative taxpayer", in relation to a person, has the same meaning as in the Income Tax Act, but also includes, in relation to a partnership, the precedent partner or agent of that partnership.

PART II
Returns and Information (regs 3-9)

3.    Tax returns: general

    (1) Every person liable to furnish a tax return in respect of any tax year, either personally or in a representative capacity, shall furnish such return in the prescribed form within two months of the end of that tax year, and such form shall be signed by him or by an agent authorised to sign on his behalf.

    (2) The Commissioner shall give general notice in the Gazette and in such other manner and at such other places as he deems fit of the obligations imposed by this regulation, but failure to give any such notice shall in no way relieve any person liable to furnish a tax return from his obligation to comply with subregulation (1).

    (3) Tax return forms may be obtained from the Commissioner and it shall be the duty of all persons liable to furnish a tax return to obtain such forms.

    (4) Notwithstanding subregulation (3) the Commissioner may, if he deems it so advisable, cause forms to be delivered by hand or post to any person.

4.    Extension of time

    Where under the Act any return is required to be furnished by any person within a specified number of days, the Commissioner may, by notice in writing served on such person, extend the period in which such return is to be furnished.

5.    Returns deemed to be furnished with due authority and in full knowledge of contents

    Every return, statement or form purporting to be furnished under the Act by or on behalf of any person shall for all purposes of the Act be deemed to have been furnished by that person or with his authority, as the case may be, unless the contrary is proved; and any person signing such return, statement or form shall be deemed to be cognizant of all matters contained therein.

6.    Method of furnishing returns

    Any return required to be furnished under the Act shall be delivered by hand or post to the address specified in the prescribed form.

7.    Tax returns: where no return furnished

    (1) Where it appears to the Commissioner that any person is or may be liable to furnish a tax return for any tax year and has not done so, he may, by notice in writing, require such person to furnish a tax return within such time as may be specified in the notice, not being less than seven days from the date of service of such notice.

    (2) Nothing in this regulation shall be construed as extending the time limits provided by regulation 3 for the furnishing of any tax return.

8.    Powers of obtaining information

    (1) For the purpose of obtaining full information in respect of the liability to tax of any person, the Commissioner may, by notice in writing, require any person—

    (a)    to furnish such further information as may be required by the Commissioner;

    (b)    to produce at such time and place as may be specified in such notice, for examination by the Commissioner or for retention by him for such period as may be reasonable for their examination, any documents which the Commissioner may consider necessary for such purpose and, if any such documents are not available in the English or Setswana language, to produce at the taxpayer's expense a translation in English prepared and certified by an approved translator; or

    (c)    to attend at such time and place as may be specified in such notice, for the purpose of being examined by the Commissioner respecting his liability to tax or the liability to tax of any other person or any transactions or matters appearing to be relevant thereto.