SARS MPR3 - Mineral and Petroleum Resources Royalty Return (form)

1. Did you transfer a mineral resource in a condition other than that as specified in Schedules 1 or 2 of the Mineral and Petroleum Resources Royalty Act No. 28 of 2008 (MPRR Act), i.e. gross sales were determined in accordance with the provisions of section 6(1)(b) and/or section 6(2)(b) read with section 6(4) of the MPRR Act? No N

2. To the extent that an unrefined mineral resource(s) was transferred at a condition beyond the condition specified in Schedule 2, was the provisions of section 6A(1)(b) applied?

3. To the extent that a refined and/or unrefined mineral resource(s) was transferred at a condition below or beyond the condition specified in Schedules 1 and/or 2, was the provisions of sections 5(1)(ii) and/or 5(2)(ii) applied?

4. Where adjusted gross sales in respect of all mineral resources transferred does not exceed R10 million during the year and the royalty in respect of all mineral resources transferred does not exceed R100 000 during the year, is reliance placed upon the small business exemption provided for in section 7?

5. Where the adjusted gross sales of the mineral resources does not exceed R100 000 during the year, is reliance placed upon the exemption provided for in section 8?

6. Were the provisions of section 8A applied to the transfer of any mineral resources during the year?

7. Were the provisions of section 9 applied to the disposal of any mineral resources during the year?

8. Where any amounts were received or accrued, or expenditure or loss incurred in any currency other than the currency of the Republic, did you translate those amounts/expenditure to the currency of the Republic in accordance with the provisions of section 15?

9. Have transitional credits as envisaged in section 16 been deducted from the royalty payable?

10. Is a fiscal stability agreement applicable? (Section 13(1)) MPPC01 AUD Mineral and Petroleum Royalty Calculation per Mineral Type Refined: Refined Unrefined Unrefined: Unit Of Measure Mineral Type Aggregates Antimony Barite Beryllium Chrome ore Clay Coal Cobalt Copper Diamond Dimension stone Fluorspar Gas Germanium Graphite Gold Ilmenite Iron Ore Lead Limestone Lithium Manganese ore Mercury Mica Molybdenum Nickel Niobium Oil Platinum Group Metals Rutile Sand Silicon Silver Talc Tantalum Tin Tungsten and Wolram Uranium Vanadium Zinc Zircon Other Minerals not listed elsewhere Nickel (Base Metal) Zinc (Base Metal) 1 3 4 5 6 42 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 43 44 Volume Transferred Other Minerals Gross Sales (Section 6) Expenditure Incurred in respect of transport, insurance and handling after the condition specified (Section 6(3) (disregarded in calculating Gross Sales)) Adjusted Gross Sales Recoupments (section 5(1)(b) and 5(2)(b)) allowed in calculation of EBIT Deductions EBIT Royalty Percentage Royalty for the full year Adjustments to Gross Sales: Section 6(5) S65 Section 6(A) S6A Refined Minerals R Net Royalty Payable Unrefined Minerals Rollover relief for transfers (Section 8(A)) Rollover relief for disposals (Section 9) Deduct: Transitional Credit (i.t.o section 16) Net Royalty Payable for Mineral type Exemptions and Rollover relief: Net Royalty Payable before exemptions and roll over relief Additional Mineral and Royalty Calculation(s) Please click on the "Add" button to add another "Mineral and Petrolleum Royalty Calculation per Mineral" page + Add - Delete Mineral and Petroleum Royalty Calculation Summary Sheet Total Royalties Payable for all Minerals OR Exemption for sampling (Section 8) Small Business exemption (Section 7) Mineral & Petroleum Resources Royalty: Reconciliation Estimate/Declaration Royalty Payable/ Refundable Payments Received Please ensure that you complete all mandatory fields on the return before attempting to print the form. 8.1.1.2188.1.406459.359820