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  5. > Suriname’s Mining Fiscal Regime: H2 2015

Suriname’s Mining Fiscal Regime: H2 2015

  • October 2015
  • -
  • Global Data
  • -
  • 13 pages

Synopsis
Timetric’s Suriname fiscal regime report outlines the governing bodies, governing laws, mining rights, and tax-related information for bauxite and gold.

Summary
Mineral production in Suriname is focused mainly on alumina, bauxite, gold and petroleum. Timetric's report covers mining industry of Suriname, which is governed by the Ministerie van Natuurlijke Hulpbronnen (Ministry of Natural Resources) and the Nationaal Instituut Voor Milieu & Ontwikkeling in Suriname (National Institute for Environment and Development in Suriname). The Mining Decree (SB 1986 no.28) is the current mining legislation in Suriname, covering everything relating to exploration and exploitation activities in the country.

Scope
The report outlines the governing bodies, governing laws, mining rights and key fiscal terms which includes corporate tax, capital gains tax, depreciation, withholding tax, loss carry forward tax incentives and turnover tax

Reasons To Buy
To gain an overview of Suriname's mining fiscal regime

Key Highlights
- The Ministry of Natural Resources is the main governing body responsible for the sustainable development of natural resources in the country.

- National Institute for Environment and Development in Suriname (Nimos) is responsible to ensure sustainable development by creating legal and institutional framework for environmental policy.

- The Mining Decree (SB 1986 no.28) is the current mining legislation in Suriname, and covers all exploration and exploitation activities in Suriname.

Table Of Contents

Suriname’s Mining Fiscal Regime: H2 2015
Table of Contents
1 Executive Summary
2 The Suriname Mining Industry - Governing Bodies
2.1 Ministerie van Natuurlijke Hulpbronnen (Ministry of Natural Resources)
2.2 Nationaal Instituut Voor Milieu and Ontwikkeling in Suriname (National Institute for Environment and Development in Suriname - Nimos)
3 The Suriname Mining Industry - Governing Law and Mining Rights
3.1 Mining Decree (SB 1986 no.28)
3.2 Mining Rights
3.2.1 Reconnaissance rights
3.2.2 Reconnaissance obligations
3.2.3 Exploration rights
3.2.4 Exploration obligations
3.2.5 Exploitation rights
3.2.6 Exploitation obligations
4 The Suriname Mining Industry - Key Fiscal Terms
4.1 Corporate Income Tax
4.2 Capital Gains Tax
4.3 Depreciation
4.4 Loss Carry Forward
4.5 Withholding Tax
4.5.1 Dividend
4.6 Tax Incentives
4.7 Turnover Tax
5 Appendix
5.1 Abbreviations
5.2 Secondary Research
5.3 Primary Research
5.4 Contact Timetric
5.5 About Timetric
5.6 Timetric's Services
5.7 Disclaimer

List of Tables
Table 1: The Mining Industry in Suriname - Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in Suriname - Depreciation Rates (%) 2015

List of Figures
Figure 1: The Mining Industry in Suriname - Number of Operating Mines, 2015

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