Zambia Act or statute

Zambia legislation

Mines and Minerals (Amendment) Act, 2003

Business registrationmineral productionroyaltiestax administration

Jurisdiction: Zambia
Structure: 2 provisions
Citation: Act 5 of 2003
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section repeals section 66 of the principal Act and substitutes new text; it also defines “clearance certificate” as a tax clearance certificate issued under section 81B of the Income Tax Act.”

This section repeals section 66 of the principal Act and substitutes new text; it also defines “clearance certificate” as a tax clearance certificate issued under section 81B of the Income Tax Act. Mining licence holders must pay royalties on mineral production, with different rates for specified licence types and a special lower rate for certain copper and cobalt producers.

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Section 6

(1) The holder of a mining licence shall, in accordance

Mining licence holders must pay royalties on mineral production, with different rates for specified licence types and a special lower rate for certain copper and cobalt producers.

Section 66

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Showing 2 of 2 provisions

Repeal 2

§ 6Section 6Repeal

6. six Cap323 Repeal and replacement of section 66 Royalties on production of minerals "tax (2) In subsection ('.l) clearance certificate" means a tax clearance certificate issued under section eighty-one B of the Income Tax Act. The principal Act is amended by the repeal of section sixty and the substitution therefor of the following:

Section 6Verify source

§ 66(1) The holder of a mining licence shall, in accordanceRepeal

Mining licence holders must pay royalties on mineral production, with different rates for specified licence types and a special lower rate for certain copper and cobalt producers.

66. (1) The holder of a mining licence shall, in accordance with the licence, this Act .and the terms of any relevant development agreement, pay to the Republic a royalty on gross value of minerals produced under the licence at the rate of two per centum except that in the case of the former Zambia Consolidated Copper Mines Limited or any other company involved in copper and cobalt production the rate shall be zero point six per centum. (2) The holderof a gemstone licence or a small-scale mining licence or an artisan's mining right to mine gemstones, base metals or precious metals shall, in accordance with the licence or mining ,right, this Act and the terms of any relevant development agreement, pay to the Republic a royalty on gross value of minerals or metals produced under the licence or mining right at the rate of five per centum. In this section- (3) " gross value " means the realised price for a sale free on-board, at the point of export from Zambia or point of deli very within Zambia: Provided that if the Minister considers that the realised price does not correspond to the price that would have been paid for the minerals if they had been sold on similar terms in a transaction, at ,.. anus length, between a willing seiler and a willing buyer, a notice b�e given to lhat effect to-.the· �kensee; and the a.TJ1ount Of t�e may. � Cap. 323. . gross value shall be determined in accordance �vith mechanism - contained in·section ninf!:iy-Se,y¢�A, ro ;zinety-seven D of the Iacome , : 'Tax.Act., . . . '. . epe_ao, . I f R 0";.s,.,,. '"' sec? .• _ : :,.'_:eight.,'. . ,7 ... Jhe principalAct is amended by the repeal of��ticin · ·, · ·· · ..... . . · ninety- ... ····-· . .· .. ,·. ,.,,. :, ., . . ,.

Section 66Verify source

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Income Tax Act
Section 6

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