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Botswana’s Mining Fiscal Regime: H2 2015

  • September 2015
  • -
  • GlobalData
  • -
  • 17 pages

Botswana’s Mining Fiscal Regime: H2 2015

Summary

GlobalData's fiscal regime report covers Botswana which has an abundance of mineral resources such as diamonds, copper, nickel and silver. The mining industry in Botswana is governed by the Ministry of Mineral, Energy and Water Resources (MMEWR), and sub-departments such as the Department of Geological Survey (DGS), the Department of Water Affairs (DWA) and the Department of Mines (DoM).

Scope

- The report outlines the governing bodies, laws, licenses, rights, obligations and key fiscal terms which includes royalty, license fees, corporate income tax, capital gains tax, withholding tax, capital allowance, loss carry forward and value added tax(VAT).

Reasons to buy

- Gain an overview of Botswana’s mining fiscal regime

Table Of Contents

Botswana’s Mining Fiscal Regime: H2 2015
1 Table of Contents
1 Executive Summary
2 The Botswanan Mining Industry - Governing Bodies
2.1 Ministry of Minerals, Energy and Water Resources (MMEWR)
2.1.1 Department of Geological Survey
2.1.2 Department of Water Affairs (DWA)
2.1.3 Department of Mines (DoM)
2.1.4 Department of Environmental Affairs (DEA)
3 The Botswanan Mining Industry - Governing Laws
3.1 Mines and Mineral Act, 1999
3.2 Explosives Act
3.3 Unwrought Precious Metals Act
4 The Botswanan Mining Industry - Licences
4.1 Prospecting Licence
4.1.1 Duration
4.2 Retention license
4.2.1 Duration
4.3 Mining license
4.3.1 Duration
5 The Botswanan Mining Industry - Rights and Obligations
5.1 Prospecting Holder Rights
5.2 Prospecting Holder Obligations
5.3 Retention Holder Rights
5.4 Retention Holder Obligations
5.5 Mining License Holder Rights
5.6 Mining License Holder Obligations
6 The Botswanan Mining Industry - Key Fiscal Terms
6.1 Royalty rate
6.2 License fees
6.3 Corporate Income Tax
6.4 Capital Gains Tax
6.5 Withholding Tax
6.6 Capital Allowance
6.7 Loss Carry Forward
6.8 Value Added Tax
7 Appendix
7.1 Abbreviations
7.2 Secondary Research
7.3 Primary Research
7.4 Contact GlobalData
7.5 About GlobalData
7.6 GlobalData's Services
7.7 Disclaimer

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

1.2 List of Figures
Figure 1: The Mining Industry in Botswana - Commodity Mines at Different Stages (Number of Mines), 2015

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