Democratic Republic of Congos and Botswanas Mining Fiscal Regime: H1 2014

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Botswanas Mining Fiscal Regime:
The mining industry in Botswana is governed by the Ministry of Mineral, Energy and Water Resources (MMEWR) and other main sub-departments such as the Department of Geological Survey (DGS), the Department of Water Affairs (DWA) and the Department of Mines (DoM). The report outlines Botswana's governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms which includes royalty rates, license fees, corporate income tax, capital gains tax, withholding tax, capital allowances, loss carry forward and VAT.
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Key highlights:-

• The Mines and Mineral Act, 1999 regulates the law related to the mines and minerals sector. The act provides issuance, renewal, renewal and termination of mineral concessions, provides for the payment of royalties, and covers matters incidental to and connected to the foregoing. 
• The MMEWR is responsible for the coordination of the development and operation of the energy, water and mineral sectors of the country. 

Democratic Republic of Congos Mining Fiscal Regime:
Its Mining industry is governed by the Ministry of Mines, with other administrative entities such as the Mines Directorates, Geology Directorate and Mining Environment Protection Directorate intervening. The industry is primarily governed by the Mining Code; Law No 007/2002. The report outlines Democratic Republic of Congo's governing bodies, governing laws, mining licenses, mining rights and obligations and key fiscal terms which includes royalties, corporate income tax, property tax, tax on vehicles, depreciation, loss carry forward, withholding tax, exceptional tax on expatriates’ salaries, and VAT. View Full Report with TOC at: http://www.researchmoz.us/democratic-republic-of-congos-mining-fiscal-regime-h1-2014-report.html

Key highlights:-

• The Ministry of Mines formulates government policies related to the mining sector based on the national mining code. 
• Under the guidance of Ministry of Mines, the Mining Registry is a public entity with legal status and administrative and financial autonomy to register the deeds provided for in the Mining Code. 
• The Directorate of Mines is responsible for inspecting and monitoring mining activities, which include health and safety, work practice, production, transport and sales.

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