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Guyanas Mining Fiscal Regime: H2 2015

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Guyana's Mining Fiscal Regime: H2 2015

Summary

GlobalData's fiscal regime report covers Guyana which has long been known for its significant production of gold and diamonds. The country's mining industry is governed by the Ministry

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Guyana's Mining Fiscal Regime: H2 2015

Summary

GlobalData's fiscal regime report covers Guyana which has long been known for its significant production of gold and diamonds. The country's mining industry is governed by the Ministry of Natural Resources and Environment, and agencies working under it. The Guyana Geology and Mines Commission (GGMC) oversees the mining industry, and have implemented modern mining practices and codes of operation. The Mining Act No.20 of 1989 is the main regulating law for mining in the country.

Scope

The report outlines the governing bodies, governing law, licenses, rights, obligations and key fiscal terms which includes royalty, corporate income tax, withholding tax, depreciation, capital gain tax, loss carry forward, mining sector incentive, consumption tax concession and value added tax (VAT)

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To gain an overview of Guyana's mining fiscal regime

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Scope

1 Table of Contents

1 Executive Summary

2 The Guyanese Mining Industry-Governing Bodies

2.1 Guyana Geology and Mines Commission

2.1.1 Environmental Protection Agency

3 The Guyanese Mining Industry-Governing Law

3.1 Mining Act 1989

4 The Guyanese Mining Industry-Mining Licenses

4.1 Prospecting License

4.1.1 Rights

4.1.2 Obligations

4.1.3 Duration

4.2 Mining License

4.2.1 Rights

4.2.2 Duration

5 The Guyanese Mining Industry-Key Fiscal Terms

5.1 Relinquish of Prospecting Area

5.2 Royalty

5.3 Corporate Income Tax

5.4 Withholding Tax

5.5 Depreciation

5.6 Capital Gain Tax

5.7 Loss Carry Forward

5.8 Mining Sector Incentive

5.9 Consumption Tax Concession

5.10 Value Added Tax (VAT)

6 Appendix

6.1 Abbreviations

6.2 Secondary Research

6.3 Primary Research

6.4 Contact GlobalData

6.5 About GlobalData

6.6 GlobalData's Services

6.7 Disclaimer


List Of Figure

1.2 List of Figures

Figure 1: The Mining Industry in Guyana-Commodity Mines at Different Stages (Number of Mines), 2015


List Of Table

1.1 List of Tables

Table 1: The Mining Industry in Guyana-Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Guyana-Relinquish of Prospecting Area (%), 2015

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Guyana, governing bodies, governing law, licenses, rights, obligations and key fiscal terms which includes royalty, corporate income tax, withholding tax, depreciation, capital gain tax, loss carry forward, mining sector incentive, consumption tax concession and value added tax (VAT)

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