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Namibias Mining Fiscal Regime: H2 2015

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Namibia's Mining Fiscal Regime: H2 2015

Summary

GlobalData's FR report covers Namibia which has large deposits of chrome, gold, nickel, diamonds and platinum, among other minerals. The mining industry in Namibia is governed by the

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Namibia's Mining Fiscal Regime: H2 2015

Summary

GlobalData's FR report covers Namibia which has large deposits of chrome, gold, nickel, diamonds and platinum, among other minerals. The mining industry in Namibia is governed by the Ministry of Mines and Energy (MME) and the Ministry of Environment and Tourism (MET). The Directorate of Mines, part of the MME, is responsible for the promotion of the exploitation of Namibia's mineral resources, and the integration of the mining industry into the rest of the economy.

Scope

The report outlines governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes royalty, corporate tax, capital gain tax, withholding tax, land tax, loss carry forward and value added tax (VAT)

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To gain an overview of Namibia's mining fiscal regime

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Scope

1 Table of Contents

1 Executive Summary

2 The Namibian Mining Industry-Governing Bodies

2.1 Ministry of Mines and Energy (MME)

2.2 Ministry of Environment and Tourism (MET)

3 The Namibian Mining Industry-Governing Laws

3.1 Mineral (Prospecting and Mining) Act, 1992 (Act No.33 of 1992)

3.2 Environment Management Act, 2007

3.3 Diamond Act, 1999

4 The Namibian Mining Industry-Licenses

4.1 Reconnaissance License

4.1.1 Rights

4.1.2 Duration

4.2 Non-Exclusive Prospecting Licenses

4.2.1 Rights

4.2.2 Obligations

4.2.3 Duration

4.3 Exclusive Prospecting Licenses

4.3.1 Rights

4.3.2 Obligations

4.3.3 Duration

4.4 Mining License

4.4.1 Rights

4.4.2 Obligation

4.4.3 Duration

4.5 Mining Claim

4.5.1 Rights

4.5.2 Obligation

4.5.3 Duration

5 The Namibian Mining Industry-Key Fiscal Terms

5.1 Royalty

5.2 Corporate Income Tax

5.3 Capital Gains Tax

5.4 Land Tax

5.5 Withholding Taxes

5.6 Loss Carry Forward

5.7 Value Added Tax (VAT)

6 The Namibian Mining Industry-Future Development

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


List Of Figure

1.2 List of Figures

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


List Of Table

1.1 List of Tables

Table 1: The Mining Industry in Namibia-Fiscal Regime Terms and Other Taxes (%), 2015

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Namibia, fiscal regime, governing bodies, governing laws, licenses, rights ,obligations and key fiscal terms which includes royalty, corporate tax, capital gain tax, withholding tax, land tax, loss carry forward and value added tax (VAT)

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