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The Extractive Industries Revenue Act, no. 2 of 2018.

País/Territorio
Sierra Leona
Tipo de documento
Legislación
Fecha
2018
Fuente
FAO, FAOLEX
Materia
Recursos minerales
Palabra clave
Exploración Minerales Minería Gas natural Hidrocarburos Derechos/cánones Tasa/impuesto
Área geográphica
Africa, Países menos desarrollados, Atlántico Norte, Africa Occidental
Resumen

This Act, consisting of 54 articles, provides for coordinating various taxes and charges on extractive industries, the regulation of fiscal aspects of extractive industry agreements and for other related matters and concerns petroleum operations, mining licence, mining area, revenue. Concerning mines and minerals, matters covered by this Act include: royalties to be paid by a holder of mineral right for minerals obtained; income tax; separate mineral operations; income and deduction from mineral operations, including expenditure on waste removal. Concerning petroleum, matters covered by this Act include: royalties imposed for crude oil and for natural gas; separate petroleum operations; income and deductions from petroleum operations; petroleum resource rent tax; extractive industry agreements; amendment of the Mines and Minerals Acts, No. 12 of 2009.

Texto completo
Inglés
Página web
www.nra.gov.sl

Referencias - Legislación

Enmienda

Mines and Minerals Act, 2009 (No. 12 of 2009).

Legislación | Sierra Leona | 2009

Palabra clave: Arrendamiento, Derecho de acceso, Expropiación, Legislación básica, Minería, Exploración, EIA, Contaminación del suelo/calidad, Saneamiento de suelos, Autorización/permiso, Uso sostenible, Captación de agua

Fuente: FAO, FAOLEX