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黄金

南非

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地精炼中心

Industrial gold origin and continental refining hub. Mining rights and mining permits under the MPRDA (DMPR); possession, refining, import and export of unwrought gold controlled by the Precious Metals Act 2005 and the South African Diamond and Precious Metals Regulator (SADPMR). Only a refining-licence holder, an authorised dealer, a producer for gold it recovered, a certificate holder, a special-permit holder or a beneficiation-licence holder may acquire, possess or dispose of unwrought gold (s.4(1)); 'unwrought' includes bars refined to less than 99.9%, so 995 Good Delivery bars are unwrought. Import needs an SADPMR permit (s.10, one year). Export of unwrought or semi-fabricated gold needs National Treasury approval under the Exchange Control Regulations with the Minister's concurrence (s.12(1)), applied for through SADPMR (Form PEA; Currency and Exchanges Manual C(B)). Royalty is profit-linked: 0.5 + EBIT/(gross sales x 12.5) x 100, capped at 5%, for gold refined and smelted to 99.5%, charged on transfers from 1 March 2010. Export proceeds must be received within six months of shipment (up to 12 months with an Authorised Dealer's approval). Illegal mining (zama zamas) feeds an informal chain outside this law.

本页的可信程度

  • 法律原文 79
  • 官方指引 7
  • 二手资料 1
  • 行业惯例 11
  • 未经核实 2
  • 未记录可信度等级 7
  • 研究备注 41
  • 未记录 4
  • 文本 3
  • 转录本 1

监管机构

  • Department of Mineral and Petroleum Resources (DMPR; formerly Department of Mineral Resources and Energy)

    Grants mining rights and mining permits under the MPRDA; receives monthly returns (s.28)

    未记录可信度等级

  • Financial Intelligence Centre (FIC)

    Supervises FICA accountable institutions, including any business dealing in high-value goods that receives payment of R100,000 or more (Schedule 1 item 20, from 19 Dec 2022); the separate Krugerrand-dealer category in Schedule 3 was deleted

    未记录可信度等级

  • National Treasury

    'Treasury' under the Exchange Control Regulations: authorises dealers in gold (Reg 2) and gives permission to export gold (Reg 3); consulted on refining licences and certificates for gold (PMA ss.7(1), 4(2)) and on import permits (s.10(2)); approves exports of unwrought and semi-fabricated gold (s.12(1))

    未记录可信度等级

  • South African Diamond and Precious Metals Regulator (SADPMR)

    Administers the Precious Metals Act: refining licences, beneficiation licences, jewellers' permits, certificates, special permits, import permits; receives export approval applications (Form PEA; Manual C(B) refers all gold export applications to it), quarterly registers (PMR1-3, 5-7) and half-yearly declarations (PMR4, PMR8)

    网站
    https://www.sadpmr.co.za
    未记录可信度等级未记录

  • South African Police Service (incl. Forensic Science Laboratory)

    Search and seizure under PMA ss.16-18; Forensic Science Laboratory keeps the precious metals specimen database (s.22)

    未记录可信度等级

  • South African Reserve Bank - Financial Surveillance Department (FinSurv)

    Financial Surveillance Department administers exchange control on delegation from Treasury (Reg 22E) through the Currency and Exchanges Manual; exempts gold producers from Reg 5 (Manual C(F)); Authorised Dealer banks apply the rules

    未记录可信度等级未记录

  • South African Revenue Service (SARS)

    Customs (Customs and Excise Act 1964), mineral royalty, VAT, income tax

    未记录可信度等级

法律

  • Currency and Exchanges Manual for Authorised Dealers

    Authorised dealers' rules on gold exports, acquisition of gold for trade, Krugerrands, marketing of SA gold, gold imports, and export proceeds.

    引用
    SARB FinSurv, version dated 2026-06-25; Section C (Gold) A-G; B.18 (Control of exports); A.1 (definitions)
    类型
    通函
    官方指引未记录

  • Customs and Excise Act 91 of 1964

    Bill of entry for export must be kept for three years (PM reg 24(2) as substituted by GN R387); imported precious metal must be duly entered for customs (reg 21(4)(b)); the import bill of entry is attached to Form PMR 7.

    引用
    Act 91 of 1964
    类型
    法案
    官方指引

    研究备注: [not-read] Act not held: lawlibrary.org.za returned a 403 challenge; gov.za has only a 25.9 MB as-enacted scan; SARS links the Act to a LexisNexis portal. Bill-of-entry duties come from PM regs 21(4)(b) and 24(2) and Form PMR 7.

  • Exchange Control Regulations, 1961

    Reg 2: only authorised dealers may buy, borrow, sell or lend gold (other than wrought gold) without Treasury permission; Reg 3: no export of gold without permission; Reg 5: a resident entitled to sell gold must offer it to the Treasury within 30 days unless exempted; Regs 6, 10, 11: export proceeds; Reg 22: penalty; Reg 22E: delegation to the SARB.

    引用
    GN R1111 of 1 Dec 1961 under the Currency and Exchanges Act 9 of 1933
    类型
    条例
    法律原文

  • Precious Metals Regulations

    Application contents, fees (Annexure A), transport waybill (reg 26), producer registration (reg 27A), registers PMR1-8 (reg 33), import permit (regs 21-22), export approval and declarations (regs 23-24), certificates (regs 15-17), minted bars (reg 28), forensic specimens (reg 29).

    引用
    GN R570, GG 30061, 9 July 2007; amended GN R387 (GG 30942, 4 Apr 2008) and GN R737 (GG 38014, 22 Sept 2014)
    类型
    条例
    生效日期
    2007-07-09
    法律原文未记录

    研究备注: [transcription] The original GN R570 (GG 30061) is not held; its text is read in a private consolidation that agrees with the official amending notices GN R387 and GN R737 where they overlap. [conflict] SADPMR Form PEA reprints regs 23-24 differently (za.div-pea-form-wording).

  • Precious Metals Act 37 of 2005

    Core control on possession, refining, beneficiation, import and export of unwrought and semi-fabricated gold; repealed the Mining Rights Act 1967 provisions on precious metals (s.24).

    引用
    Act 37 of 2005; GG 28764, 21 April 2006; in force 1 July 2007 (proclamation in GG 30071)
    类型
    法案
    生效日期
    2007-07-01
    法律原文

    研究备注: [unconfirmed] Commencement date 1 July 2007 is from the gov.za page; the proclamation (GG 30071 of 12 July 2007) is not held.

  • Mineral and Petroleum Resources Royalty Act 28 of 2008

    Royalty on transfer of mineral resources; formula rates (s.4); gold in Schedule 1 (refined, 99.5%).

    引用
    Act 28 of 2008 (GG 31635, 24 Nov 2008), as amended by Taxation Laws Amendment Act 17 of 2009 and later Acts to 2016
    类型
    法案
    生效日期
    2010-03-01
    法律原文

    研究备注: [not-read] Amendments of 2010-2016 not held. s.18(2) as substituted by TLAA 17 of 2009 s.102: ss.2-12, 15-17 and the Schedules from 1 March 2010 for transfers on or after that date; the gov.za page still shows the as-enacted 1 May 2009 (za.div-royalty-commencement).

  • Value-Added Tax Act 89 of 1991 - s.11(1)(f) zero-rating of gold

    Zero-rates gold in bar, blank coin, ingot, button, wire, plate, granule or solution form supplied to the SARB, the SA Mint or a bank, if it has not undergone any manufacturing process other than refining or production into those forms (s.11(1)(f); Lueven Metals 2026). Repeal proposed in 2026 Budget Review Annexure C; not enacted by Taxation Laws Amendment Act 5 of 2026 (which substituted s.54(2C), referring to s.11(1)(f), from 1 April 2026) and not in the draft Taxation Laws Amendment Bill of 29 July 2026.

    引用
    Act 89 of 1991, s.11(1)(f)
    类型
    法案
    法律原文

    研究备注: [transcription] Consolidated VAT Act not held; s.11(1)(f) wording from its verbatim quotation in Lueven para [1]. [not-read] The gov.za as-enacted scan (27.5 MB) was not fetched and lawlibrary.org.za returned a 403 challenge.

  • Financial Intelligence Centre Act 38 of 2001 (Schedule 1 as amended from 19 Dec 2022)

    Schedule 1 item 20 (from 19 Dec 2022): a person carrying on the business of dealing in high-value goods, for any transaction in which it receives payment of R100,000 or more; high-value goods are items valued in that business at R100,000 or more. Duties: registration (s.43B), customer due diligence (ss.20A-21H), records for five years (ss.22-23), targeted financial sanctions (ss.26A-26C), cash threshold reports (s.28), suspicious transaction reports (s.29), risk management and compliance programme (s.42). Schedule 3 (Krugerrand dealers) deleted.

    引用
    Act 38 of 2001; Schedule 1 item 20 as amended by GN 2800 (GG 47596, in force 19 Dec 2022)
    类型
    法案
    法律原文

    研究备注: FICA read in the consolidation published by the FIC (unofficial); the amending notice GN 2800 read in the Gazette.

  • Mineral and Petroleum Resources Development Act 28 of 2002

    Mining rights (ss.22-25, up to 30 years), mining permits (s.27), records and monthly returns (s.28), beneficiation abroad only after notice to the Minister (s.26(3)), charter (s.100), offences and penalties (ss.98-99).

    引用
    Act 28 of 2002
    类型
    法案
    生效日期
    2004-05-01
    法律原文

    研究备注: [inferred] Commencement 1 May 2004: the proclamation is not held; Act 49 of 2008 s.94(4) deems Schedule II to have come into operation on 1 May 2004.

  • Mineral and Petroleum Resources Development Amendment Act 49 of 2008

    Inserted s.5A (no mining without an environmental authorisation, a right or permit, and 21 days' written notice to the landowner or lawful occupier); raised the mining-permit area to 5.0 hectares (s.27(1)(b)). In force 7 June 2013 (Proclamation 14 of 2013) except six provisions excluded by Proclamation 17 of 2013 and the environmental provisions listed in s.94(2), including s.5A(a), which start on the NEMA Amendment Act 2008 s.14(2) date.

    引用
    Act 49 of 2008
    类型
    法案
    生效日期
    2013-06-07
    法律原文

  • National Environmental Management Amendment Act 62 of 2008

    s.14(2): provisions on prospecting, mining, exploration and production start 18 months after the later of the commencement of its s.2 or of the MPRDA Amendment Act 2008 (7 June 2013), i.e. 7 December 2014; this date also starts MPRDA s.5A(a) (Act 49 of 2008 s.94(2)).

    引用
    Act 62 of 2008; GG 31789, 9 January 2009
    类型
    法案
    生效日期
    2009-05-01
    法律原文

    研究备注: [unconfirmed] 1 May 2009 commencement from the gov.za page (GG 32156), proclamation not held. [inferred] 7 December 2014 calculated from s.14(2); no Gazette notice of it read.

  • Mineral and Petroleum Resources Royalty (Administration) Act 29 of 2008

    Registration with SARS (s.2), estimates and payments (s.5), return and final payment (s.6), records kept five years (s.8), penalty for underestimation up to 20% of the shortfall (s.14), interest (s.16).

    引用
    Act 29 of 2008; GG 31642, 26 November 2008
    类型
    法案
    生效日期
    2009-05-01
    法律原文

    研究备注: [not-read] Nine amending Acts (2009-2023) not held. [conflict] s.6(1) as enacted: return within six months after year end; SARS now requires the annual return twelve months after year end (za.div-royalty-return-timing).

南非涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

ENSafrica article - VAT on bullion gold: zero-rating to be repealed

其他 · n/a (law-firm commentary) · ENSafrica (law firm)

Amendment of the Regulations under the Precious Metals Act, 2005 (GN R.737)

条例 · GN R.737, GG 38014, 22 September 2014 · Minister of Mineral Resources

LBMA Good Delivery List - gold (current list) web page

其他 · London Bullion Market Association

MPRDA 28 of 2002, consolidated

其他 · Parliament

Amendment of the Regulations under the Precious Metals Act, 2005 (GN R.387)

条例 · GN R.387, GG 30942, 4 April 2008 · Minister of Minerals and Energy

Precious Metals Act 37 of 2005

法令 · Act 37 of 2005; GG 28764, 21 April 2006, Notice 395 · Parliament

Precious Metals Act 37 of 2005 - gov.za document page

法令 · Act 37 of 2005 · Government of South Africa (gov.za, GCIS) web page

Precious Metals Regulations (GN R.570 of 9 July 2007), as amended - LawExplorer consolidation

条例 · GN R.570, GG 30061, 9 July 2007; amended by GN R.387 (GG 30942, 4 April 2008) and GN R.737 (GG 38014, 22 September 2014) · Minister of Minerals and Energy (maker); consolidated by LawExplorer (private publisher)

Mineral and Petroleum Resources Royalty Act 28 of 2008, consolidated

法令 · Parliament

SADPMR Form PEA - Application for export approval (s.12 Precious Metals Act)

form · Form PEA (file PMEA.pdf) · South African Diamond and Precious Metals Regulator

SADPMR Form PMB - Application for precious metals beneficiation licence (s.8(1) Precious Metals Act)

form · SADPMR application form under s.8(1) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMC - Application for certificate (ss.4(1)(d), 5(1)(d) Precious Metals Act)

form · SADPMR application form under ss.4(1)(d), 5(1)(d) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMI - Application for a permit to import (s.10(2) Precious Metals Act)

form · SADPMR application form under s.10(2) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMJ - Application for jeweller's permit (s.9(1) Precious Metals Act)

form · SADPMR application form under s.9(1) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMR - Application for refining licence (s.7(1) Precious Metals Act)

form · SADPMR application form under s.7(1) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMS - Application for a special permit (s.4(1)(e) or 5(1)(e) Precious Metals Act)

form · SADPMR application form under s.4(1)(e) or 5(1)(e) PMA · South African Diamond and Precious Metals Regulator

SADPMR Form PMR 1 - Precious metals producer register

form · Prescribed form under s.15 PMA and reg 27B (as printed on the form) · South African Diamond and Precious Metals Regulator

SADPMR Form PMR 6 - Precious metals certificate holder register

form · Prescribed form under s.15 PMA and regs 17(c) and 33 · South African Diamond and Precious Metals Regulator

程序

Hold refined gold for the depositor

适用情形: country is a refining hub holding metal before sale or re-export

  1. 保管

    Credit fine gold to the depositor's metal account and hold the bars in the refinery vault pending sale or export

    执行方
    Refining-licence holder (refinery)
    所需
    Refiner outturn / assay report; Refiner bar list for bars produced
    出具
    Metal account credit / settlement confirmation
    行业惯例

    研究备注: Rand Refinery lists vault and logistics services; account terms not seen.

Trade in unwrought gold between licensed parties

适用情形: country is the origin; gold passes between a trader and an authorised dealer or refiner

  1. 许可

    Apply to SADPMR on Form PMC for a certificate naming the unwrought gold to be acquired or disposed of and its source (police and tax clearance, business plan, fee R1,000)

    执行方
    Precious-metals trader holding an SADPMR certificate
    法律原文未记录

    法律依据: Precious Metals Act; Precious Metals Regulations, s.4(1)(d); regs 15-17

  2. 保管

    Buy the gold from the certificate holder after confirming the certificate; take and keep the certificate

    执行方
    Authorised dealer in gold
    出具
    Register kept by certificate holder (Form PMR 6) or authorised dealer (s.15(1))
    法律原文

    法律依据: Precious Metals Act, s.14(1)-(2)

  3. 申报

    Keep the transaction in the register immediately (date, parties, nature and mass, price)

    执行方
    Authorised dealer in gold
    出具
    Register kept by certificate holder (Form PMR 6) or authorised dealer (s.15(1))
    法律原文

    法律依据: Precious Metals Act, s.15(1)

Export gold from South Africa

适用情形: country is the origin, or the refining hub exporting refined domestic gold

  1. 许可

    Apply to SADPMR on Form PEA for export approval (contract extract, monthly production vs sales projections showing contribution to local demand, police clearance, proof of premises, fee)

    执行方
    Holder of an SADPMR export approval
    法律原文未记录

    法律依据: Precious Metals Act; Precious Metals Regulations, s.12(1); reg 23

    研究备注: [conflict] see za.div-pea-form-wording

  2. 许可

    National Treasury approval to export the gold (PMA s.12(1), Exchange Control Reg 3). Manual C(B) sends all applications to export gold in any form to SADPMR; producers exempted by FinSurv from Reg 5 may sell their total output to approved counterparties, with full proceeds received in South Africa (C(F))

    执行方
    National Treasury (as approving authority)
    出具
    National Treasury approval to export gold (Exchange Control Reg 3; PMA s.12(1))
    法律原文未记录

    法律依据: Exchange Control Regulations 1961; Precious Metals Act, Reg 3; PMA s.12(1)

    研究备注: [unconfirmed] Whether Treasury issues a separate approval per consignment, or its approval is given through the SADPMR process and the FinSurv exemption, is not stated in any text read.

  3. 定价

    Sign the sale contract and fix the price against the LBMA Gold Price; issue commercial invoice

    执行方
    Holder of an SADPMR export approval
    出具
    LBMA Gold Price reference
    行业惯例

    研究备注: Rand Refinery says it acts as agent for producers and sells through LBMA members; contract terms not seen.

  4. 海关

    File the SARS customs export declaration / bill of entry for export

    执行方
    Holder of an SADPMR export approval
    所需
    National Treasury approval to export gold (Exchange Control Reg 3; PMA s.12(1))
    法律原文未记录

    法律依据: Customs and Excise Act 1964; Precious Metals Regulations, reg 24(2) (as substituted by GN R387)

    研究备注: [not-read] Customs and Excise Act procedure not held.

  5. 运输

    Carry the gold to OR Tambo with the reg 26 waybill; airline accepts as valuable cargo

    执行方
    Secure carrier of precious metal
    出具
    Waybill, refinery/exporter to port of export; Air waybill, Johannesburg to destination
    法律原文

    法律依据: Precious Metals Act, s.13; reg 26

  6. 申报

    Keep a copy of the bill of entry for export with all supporting documents for each consignment for three years after export

    执行方
    Holder of an SADPMR export approval
    法律原文

    法律依据: Precious Metals Regulations, reg 24(2) as substituted by GN R387

    研究备注: [conflict] Form PEA (2025) reprints reg 24(2) as 'The application must contain a copy of the Bill of Entry'; GN R387 (2008) substituted reg 24(2) with this three-year retention duty (za.div-pea-form-wording).

Import of foreign dore for refining

适用情形: country is a refining hub receiving dore from another country

  1. 尽职调查

    Onboard the foreign depositor: KYC pack, mined-material questionnaire, refining agreement; apply LBMA Responsible Gold Guidance / OECD due diligence

    执行方
    Refining-licence holder (refinery)
    出具
    Refiner KYC pack on foreign depositor; KYC questionnaire for mined material; Refining agreement with depositor
    行业惯例

    研究备注: Rand Refinery states KYC and conflict-free sourcing policies; its depositor requirements and the RGG text were not read in this pass.

  2. 许可

    Hold a current SADPMR permit to import unwrought precious metal (Form PMI: quantity, fineness, form, value, period, ports, countries of origin, purpose)

    执行方
    Refining-licence holder (refinery)
    法律原文未记录

    法律依据: Precious Metals Act; Precious Metals Regulations, s.10(1)-(2); regs 21-22

  3. 运输

    Ship dore by air to Johannesburg with the origin country's export authorisation, export declaration and assay

    执行方
    Foreign mine or exporter depositing doré
    出具
    Air waybill, origin to Johannesburg (OR Tambo)
    未经核实

    研究备注: [unconfirmed] PMA s.10(2)(b) requires the importer to declare and prove the origin of the metal in the permit application, and s.10(4) says the permit states the origin; which origin-country documents must accompany each shipment is not stated in any text read. The listed hand-off kinds are the model's route logic.

    未记录来源
  4. 海关

    Enter the doré for customs with SARS on a bill of entry for import (the metal must be duly entered for customs under reg 21(4)(b)); entry may be refused if the Regulator considers it of dubious origin or incorrectly declared (reg 21(5))

    执行方
    Refining-licence holder (refinery)
    所需
    Air waybill, origin to Johannesburg (OR Tambo)
    法律原文未记录

    法律依据: Precious Metals Regulations; Customs and Excise Act 1964, reg 21(4)(b), 21(5)

    研究备注: [not-read] Customs and Excise Act procedure, tariff heading 7108 and import VAT on doré not read (Act not held). Manual C(G): gold import applications are referred to SADPMR.

  5. 运输

    Carry the dore from the airport to the refinery with the reg 26 waybill; SADPMR or SAPS may inspect imported metal

    执行方
    Secure carrier of precious metal
    出具
    Waybill, port of entry to refinery
    法律原文

    法律依据: Precious Metals Act, s.10(3), s.13; reg 26

  6. 申报

    Submit specimens of the imported metal to the SAPS Forensic Science Laboratory

    执行方
    Refining-licence holder (refinery)
    出具
    Specimen submission (importer)
    法律原文

    法律依据: Precious Metals Act, s.22(1)

Industrial mine: extract, produce dore and deliver to a licensed refinery

适用情形: country is the origin (large-scale mine)

渠道: mining right holder to refining-licence holder

  1. 开采

    Mine ore within the mining-right area after giving the landowner or lawful occupier at least 21 days' written notice (s.5A(c)) and, from 7 December 2014, holding an environmental authorisation (s.5A(a))

    执行方
    Mining-right holder (industrial gold mine)
    法律原文

    法律依据: MPRDA as amended by Act 49 of 2008, s.5A

    研究备注: [inferred] 7 December 2014 start of s.5A(a) calculated (see za.law-nemaa-2008).

  2. 加工

    Process ore on the mine (milling, leaching, electrowinning) and smelt to dore bars

    执行方
    Mining-right holder (industrial gold mine)
    行业惯例

    研究备注: Process description is general industry practice; Rand Refinery confirms it refines dore and concentrates.

  3. 申报

    Enter each production and disposal in the PMR1 producer register within 24 hours (date, parties, nature and mass, price)

    执行方
    Mining-right holder (industrial gold mine)
    出具
    PMR1 producer register entry / quarterly copy
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.15(1); reg 33

  4. 运输

    Carry doré from the mine to the refinery with the prescribed waybill (sender, recipient, contact persons, owner, invoice numbers inside and outside the packaging)

    执行方
    Secure carrier of precious metal
    出具
    Waybill, mine to refinery
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.13; reg 26

  5. 保管

    Receive the dore from the producer after confirming the producer's right to dispose of it; record in the PMR2 register

    执行方
    Refining-licence holder (refinery)
    所需
    Waybill, mine to refinery
    出具
    PMR2 refinery register entry / quarterly copy
    法律原文

    法律依据: Precious Metals Act, s.7(1), s.15(1), s.20(1)

  6. 化验

    Weigh, sample and fire-assay the dore; issue the outturn to the producer

    执行方
    Refining-licence holder (refinery)
    出具
    Refiner outturn / assay report
    行业惯例

    研究备注: Rand Refinery advertises 24-hour assaying; outturn format not seen.

Returns, registers, specimens and royalty

适用情形: country is the origin or refining hub

  1. 申报

    Submit prescribed monthly returns and audited annual financial report to the DMPR

    执行方
    Mining-right holder (industrial gold mine)
    出具
    MPRDA monthly return to DMPR (s.28(2))
    法律原文

    法律依据: MPRDA, s.28(2)

  2. 申报

    File quarterly copies of the PMR1 register with SADPMR with a declaration of accuracy

    执行方
    Mining-right holder (industrial gold mine)
    出具
    PMR1 producer register entry / quarterly copy
    法律原文未记录

    法律依据: Precious Metals Act; Precious Metals Regulations, s.15(2); reg 33

  3. 申报

    Send specimens to the SAPS Forensic Science Laboratory: raw nuggets, concentrate and dore (min 2 g metal, 100 g ore/concentrate); new mines within the first month

    执行方
    Mining-right holder (industrial gold mine)
    出具
    Six-monthly specimen submission (producer)
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.22(1); reg 29

  4. 税费

    Royalty: first estimate and payment of half the estimated royalty within six months after the start of the year of assessment (s.5(1)); second estimate and the balance by year end (s.5(2)); optional 'return of excess' top-up within six months after year end; annual MPR3 return for final reconciliation twelve months after year end (SARS)

    执行方
    Mining-right holder (industrial gold mine)
    出具
    Royalty provisional/final payment to SARS
    官方指引

    法律依据: Mineral and Petroleum Resources Royalty (Administration) Act 2008, ss.5, 6

    研究备注: [conflict] s.6(1) of the Administration Act as enacted requires the return, and s.6(2) the balance, within six months after year end; the SARS page and guide (2024) give twelve months for the annual return. The amending Acts are not held (za.div-royalty-return-timing).

  5. 申报

    File quarterly copies of the PMR2 refinery register with SADPMR

    执行方
    Refining-licence holder (refinery)
    出具
    PMR2 refinery register entry / quarterly copy
    法律原文未记录

    法律依据: Precious Metals Act, s.15(2); reg 33

  6. 申报

    As import permit holder, file quarterly declarations of import transactions on Form PMR 7 with the bills of entry attached

    执行方
    Refining-licence holder (refinery)
    出具
    Form PMR 7: quarterly declaration of import transactions to SADPMR (reg 22)
    法律原文

    法律依据: Precious Metals Regulations, reg 22

  7. 申报

    As export approval holder, file half-yearly declarations of export transactions on Form PMR 8 (month, metal, form and purity, origin, destination, fine mass, value)

    执行方
    Holder of an SADPMR export approval
    出具
    Form PMR 8: half-yearly declaration of export transactions to SADPMR (reg 24(3))
    法律原文未记录转录本

    法律依据: Precious Metals Regulations, reg 24

Return or sell refined imported gold abroad

适用情形: country is a refining hub; foreign depositor's gold leaves after refining

  1. 海关

    Obtain Treasury permission and, for any unwrought or semi-fabricated output, SADPMR export approval; file the customs export declaration for the refined bars

    执行方
    Refining-licence holder (refinery)
    所需
    Refiner bar list for bars produced; National Treasury approval to export gold (Exchange Control Reg 3; PMA s.12(1))
    法律原文未记录

    法律依据: Exchange Control Regulations; Precious Metals Act, Reg 3; s.12(1)

    研究备注: [unconfirmed] No SADPMR or SARB text specific to re-export of refined foreign-origin gold was found; Reg 3, Manual C(B) and PMA s.12 are applied as written.

  2. 运输

    Ship the bars to the depositor's buyer or vault abroad

    执行方
    Secure carrier of precious metal
    出具
    Waybill, refinery/exporter to port of export; Air waybill, Johannesburg to destination
    法律原文

    法律依据: Precious Metals Act, s.13; reg 26

Refine dore to Good Delivery bars and kilobars

适用情形: country refines domestic or imported dore

  1. 化验

    Weigh, melt, sample and assay each lot on receipt; issue outturn (final assay and fine weight) to the depositor

    执行方
    Refining-licence holder (refinery)
    所需
    Refining agreement with depositor
    出具
    Refiner outturn / assay report
    行业惯例
  2. 精炼

    Refine at the licensed premises and cast 400 oz Good Delivery bars, kilobars (995-999.9), minted bars (10/50/100 g, 999.9) or grain

    执行方
    Refining-licence holder (refinery)
    出具
    Refiner bar list for bars produced
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.7(1), 7(5); reg 28 (minted bars)

  3. 申报

    Record receipts and outputs in the PMR2 register within 24 hours

    执行方
    Refining-licence holder (refinery)
    出具
    PMR2 refinery register entry / quarterly copy
    法律原文

    法律依据: Precious Metals Act, s.15(1); reg 33

  4. 尽职调查

    Publish annual responsible-gold / LBMA compliance report

    执行方
    Refining-licence holder (refinery)
    出具
    Refiner responsible gold / LBMA compliance report
    行业惯例

Sale of refined gold and receipt of proceeds

适用情形: country is the origin or refining hub selling bars

  1. 税费

    Domestic sale: supply bars to a registered bank, the SARB or the SA Mint on a tax invoice, zero-rated only if the gold has not undergone a prior manufacturing process other than refining; otherwise 15% VAT

    执行方
    Refining-licence holder (refinery)
    出具
    Tax invoice to bank/SARB/Mint (zero-rated s.11(1)(f) or standard-rated)
    法律原文

    法律依据: Value-Added Tax Act 1991, s.11(1)(f)

    研究备注: [transcription] s.11(1)(f) wording from Lueven para [1]; VAT Act not held.

  2. 付款

    Export sale: the Authorised Dealer reports the export proceeds with the SARS customs declaration details (customs client number, unique consignment reference); FinSurv monitors receipt electronically

    执行方
    Authorised dealer in foreign exchange (commercial bank)
    官方指引未记录

    法律依据: Currency and Exchanges Manual, B.18(D)

  3. 付款

    Receive the full export proceeds not later than six months from the date of shipment (an Authorised Dealer may allow credit of up to 12 months), in foreign currency or rand from a non-resident account; offer the proceeds for sale to an Authorised Dealer within 30 days or deal with them under the CFC account rules

    执行方
    Authorised dealer in foreign exchange (commercial bank)
    出具
    Inbound payment of export proceeds
    官方指引未记录

    法律依据: Exchange Control Regulations; Currency and Exchanges Manual, Regs 6, 10, 11; B.18(B); C(F)(ii)

Small-scale mine: produce and sell gold to an authorised buyer

适用情形: country is the origin (mining-permit holder)

渠道: mining permit holder to refiner, authorised dealer in gold or certificate holder

  1. 开采

    Mine within the permit area (max 5 ha) after environmental authorisation; recover gold by gravity/other processing and smelt to a button or bar

    执行方
    Mining-permit holder (small-scale miner)
    法律原文

    法律依据: MPRDA as amended, s.5A, s.27

  2. 申报

    Record production in the PMR1 register

    执行方
    Mining-permit holder (small-scale miner)
    出具
    PMR1 producer register entry / quarterly copy
    法律原文

    法律依据: Precious Metals Act, s.15(1); reg 33

  3. 尽职调查

    Before buying: check the seller's mining permit (its right to dispose of the gold) and, where the buyer is a high-value goods dealer receiving payment of R100,000 or more, carry out FICA customer due diligence

    执行方
    Precious-metals trader holding an SADPMR certificate
    出具
    FICA customer due diligence record on seller
    法律原文

    法律依据: Precious Metals Act; FICA Schedule 1, PMA s.20(1)(b); FICA Sch.1 item 20, ss.20A-21H

  4. 保管

    Sell and deliver the gold to the buyer, carried with the reg 26 waybill; buyer records the purchase in its register

    执行方
    Mining-permit holder (small-scale miner)
    出具
    Waybill, mine to refinery; Register kept by certificate holder (Form PMR 6) or authorised dealer (s.15(1)); Seller's sale record naming buyer's licence/permit/certificate
    法律原文

    法律依据: Precious Metals Act, s.4(1), s.13, s.15(1)

许可与登记

  • Authorisation to deal in gold

    Treasury authorisation

    持有人
    Authorised dealer in gold
    签发机构
    National Treasury; in practice the SARB Financial Surveillance Department on delegation (Reg 22E; Manual A.1)
    法律原文未记录

    法律依据: Exchange Control Regulations 1961, Reg 1 ('authorised dealer'), Reg 2

  • Precious metal beneficiation licence

    持有人
    Precious-metal beneficiation-licence holder
    签发机构
    SADPMR
    有效期
    Up to 10 years, renewable
    费用
    R5,000 (Annexure A)
    法律原文未记录

    法律依据: Precious Metals Act 2005, s.8

  • Certificate to acquire or dispose of unwrought precious metal

    Certificate, handed to and retained by the authorised dealer on sale (s.14(2))

    持有人
    Precious-metals trader holding an SADPMR certificate
    签发机构
    SADPMR, in consultation with the National Treasury (gold) and the National Commissioner of SAPS (s.4(2))
    有效期
    Up to three months from issue (reg 17)
    费用
    R1,000 (Annexure A)
    法律原文未记录

    法律依据: Precious Metals Act 2005; Precious Metals Regulations, s.4(1)(d); regs 15-17

  • Export approval for unwrought or semi-fabricated gold

    Export approval

    持有人
    Holder of an SADPMR export approval
    签发机构
    SADPMR (Minister), after National Treasury approval
    法律原文未记录

    法律依据: Precious Metals Act 2005; Precious Metals Regulations, s.12(1); regs 23-24

    研究备注: [conflict] see za.div-pea-form-wording

  • Export approval for gold

    Export approval

    持有人
    Refining-licence holder (refinery)
    签发机构
    SADPMR, with National Treasury approval
    法律原文未记录

    法律依据: Precious Metals Act 2005; Exchange Control Regulations Reg 3, PMA s.12(1); regs 23-24

  • Permit to import unwrought or semi-fabricated precious metal

    Import permit

    持有人
    Refining-licence holder (refinery)
    签发机构
    SADPMR
    有效期
    Up to one year (s.10(2)(c)); one calendar year (reg 22)
    费用
    R1,000 (Annexure A)
    法律原文未记录

    法律依据: Precious Metals Act 2005; Precious Metals Regulations, s.10(2); regs 21-22

  • LBMA Good Delivery accreditation

    Listing on the LBMA Good Delivery List (Rand Refinery since 1974)

    持有人
    Refining-licence holder (refinery)
    签发机构
    LBMA
    行业惯例未记录

    法律依据: LBMA Good Delivery Rules; Responsible Gold Guidance

    研究备注: LBMA list entry itself could not be read; accreditation date from Rand Refinery.

  • Refining licence

    Refining licence naming the premises (s.7(5))

    持有人
    Refining-licence holder (refinery)
    签发机构
    SADPMR, after consulting the National Treasury (gold) and the National Commissioner of SAPS
    有效期
    Up to 30 years, renewable for 30-year periods on application 30+ days before expiry
    费用
    R20,000 application or renewal (Annexure A)
    法律原文未记录

    法律依据: Precious Metals Act 2005, s.7(1), 7(7)

  • Appointment as authorised dealer in foreign exchange

    持有人
    Authorised dealer in foreign exchange (commercial bank)
    签发机构
    National Treasury (administered by SARB FinSurv)
    法律原文

    法律依据: Exchange Control Regulations 1961, Reg 1

  • FIC registration as accountable institution (high-value goods dealer)

    持有人
    Precious-metals trader holding an SADPMR certificate
    签发机构
    Financial Intelligence Centre
    法律原文

    法律依据: FICA 38 of 2001, Schedule 1 item 20; s.43B

  • SARS customs client registration as exporter

    持有人
    Holder of an SADPMR export approval
    签发机构
    SARS Customs
    未经核实

    法律依据: Customs and Excise Act 1964

    研究备注: [not-read] SARS customs client registration rules not read: the Customs and Excise Act and Rules are not held (lawlibrary.org.za 403 challenge; SARS links to a LexisNexis portal).

    未记录来源

  • FIC registration as accountable institution (high-value goods dealer)

    持有人
    Holder of an SADPMR export approval
    签发机构
    Financial Intelligence Centre
    法律原文

    法律依据: FICA 38 of 2001, Schedule 1 item 20; s.43B

  • Environmental authorisation (before any mining)

    Environmental authorisation

    持有人
    Mining-right holder (industrial gold mine)
    签发机构
    Competent authority under NEMA (via DMPR)
    法律原文

    法律依据: MPRDA as amended by Act 49 of 2008, s.5A(a)

    研究备注: [inferred] s.5A(a) starts on the NEMA Amendment Act 2008 s.14(2) date (Act 49 of 2008 s.94(2)): 18 months after 7 June 2013 = 7 December 2014 by calculation; no Gazette notice of the date read. Before that date the MPRDA's own environmental rules applied (not modelled).

  • Registration as precious-metals producer (PM REG1)

    Producer registration number, quoted on all submissions

    持有人
    Mining-right holder (industrial gold mine)
    签发机构
    SADPMR
    法律原文

    法律依据: Precious Metals Regulations, reg 27A

  • Mining right

    Notarially executed mining right

    持有人
    Mining-right holder (industrial gold mine)
    签发机构
    DMPR (Minister of Mineral and Petroleum Resources)
    有效期
    Up to 30 years, renewable for periods of up to 30 years (s.23(6), s.24(4))
    法律原文

    法律依据: MPRDA 2002, ss.22-23, 24(4)

    研究备注: [inferred] validFrom 2004-05-01: MPRDA commencement proclamation not held (see za.law-mprda).

  • Registration for mineral and petroleum resources royalty

    MPRR reference number (814XXXXXXX) via RAV01 on eFiling

    持有人
    Mining-right holder (industrial gold mine)
    签发机构
    SARS
    法律原文

    法律依据: Mineral and Petroleum Resources Royalty (Administration) Act 2008, s.2

  • Environmental authorisation

    Environmental authorisation

    持有人
    Mining-permit holder (small-scale miner)
    签发机构
    Competent authority under NEMA (via DMPR)
    法律原文

    法律依据: MPRDA as amended, s.5A(a)

    研究备注: [inferred] s.5A(a) starts on the NEMA Amendment Act 2008 s.14(2) date (Act 49 of 2008 s.94(2)): 18 months after 7 June 2013 = 7 December 2014 by calculation; no Gazette notice of the date read. Before that date the MPRDA's own environmental rules applied (not modelled).

  • Mining permit

    Mining permit

    持有人
    Mining-permit holder (small-scale miner)
    签发机构
    DMPR (Regional Manager)
    有效期
    Up to 2 years, renewable for three periods of up to 1 year each
    法律原文

    法律依据: MPRDA 2002 as amended by Act 49 of 2008, s.27(1)(b), 27(8)(a)

  • Mining permit

    Mining permit

    持有人
    Mining-permit holder (small-scale miner)
    签发机构
    DMPR (Regional Manager)
    有效期
    Up to 2 years, renewable for three periods of up to 1 year each
    法律原文

    法律依据: MPRDA 2002 (as enacted), s.27(1), 27(8)(a)

    研究备注: [inferred] validFrom 2004-05-01: MPRDA commencement proclamation not held.

  • Registration as precious-metals producer (PM REG1)

    Producer registration number

    持有人
    Mining-permit holder (small-scale miner)
    签发机构
    SADPMR
    法律原文

    法律依据: Precious Metals Regulations, reg 27A

  • Royalty registration, or small-business exemption

    持有人
    Mining-permit holder (small-scale miner)
    签发机构
    SARS
    法律原文

    法律依据: Mineral and Petroleum Resources Royalty Act 2008, s.7

税费

  • Mineral royalty - refined mineral resources (gold)

    Transfer of gold won or recovered in South Africa; not imported dore

    税率
    Y = 0.5 + [EBIT / (gross sales x 12.5)] x 100, minimum 0.5%, maximum 5%
    计税基础
    Gross sales of gold at the Schedule 1 condition (refined and smelted to 99.5% purity); transfers in another condition valued at arm's length as if in that condition (s.6); expenditure on transport, insurance and handling after that condition is disregarded (s.6(3)(a) as amended by TLAA 17 of 2009)
    缴纳人
    The person that wins or recovers the gold from within the Republic (holder of a right or permit)
    征收机构
    SARS
    法律原文

    法律依据: Mineral and Petroleum Resources Royalty Act 2008, s.2, s.3(1), s.4(1), s.4(3)(a), s.6, Schedule 1

    研究备注: [not-read] Amendments 2010-2016 not held. Formula, 5% cap and Schedule 1 gold entry checked against the 2008 Gazette page images.

  • Mineral royalty - small business exemption

    Small-scale producers

    税率
    Exempt
    计税基础
    Extractor whose gross sales of all mineral resources transferred do not exceed R10 million in the year, whose royalty would not exceed R100,000, resident and registered (s.7(1)), and not within a group holding over 50% (s.7(2))
    缴纳人
    Small extractor
    征收机构
    SARS
    法律原文

    法律依据: Mineral and Petroleum Resources Royalty Act 2008, s.7

  • VAT on other domestic supplies of gold

    Domestic gold supplies not zero-rated (e.g. recycled gold to banks; sales to traders)

    税率
    15%
    计税基础
    Consideration
    缴纳人
    Purchaser (charged by vendor)
    征收机构
    SARS
    法律原文

    法律依据: Value-Added Tax Act 1991

    研究备注: [transcription] 15% rate as stated in Lueven para [37]; VAT Act s.7(1) not held.

  • VAT zero-rating of gold supplied to the SARB, SA Mint and banks

    Refined primary gold sold to the SARB, the SA Mint or a registered bank; recycled gold excluded (Lueven Metals, ZACC 23 June 2026)

    税率
    0%
    计税基础
    Supply of gold bars, blank coins, ingots, buttons, wire, plate, granules or solution not previously manufactured other than by refining
    缴纳人
    Supplier (vendor)
    征收机构
    SARS
    法律原文

    法律依据: Value-Added Tax Act 1991, s.11(1)(f)

    研究备注: [transcription] wording from Lueven para [1]. Repeal of s.11(1)(f) proposed in 2026 Budget Review Annexure C; not enacted by TLAA 5 of 2026 (1 April 2026) and not in the draft TLAB of 29 July 2026. [unconfirmed] No consolidated VAT Act held to confirm the current text.

  • SADPMR licence and permit fees

    Applications and renewals

    税率
    Refining licence R20,000; beneficiation licence R5,000; jeweller's permit R500; import permit R1,000; certificate R1,000; special permit R5,000; appeal R500 (Annexure A, 2014)
    缴纳人
    Applicant
    征收机构
    SADPMR
    法律原文未记录

    法律依据: Precious Metals Regulations, Annexure A as substituted by GN R737 (GG 38014, 22 Sept 2014)

    研究备注: Annexure A lists no fee for export approval. A later fee notice or directive, if any, was not found.

管制

  • No export of unwrought or semi-fabricated gold except with the approval of the National Treasury under the Exchange Control Regulations, granted with the Minister's concurrence (PMA s.12(1)); no gold may be exported without Treasury permission (Reg 3); applications to export gold in any form are referred to SADPMR (Manual C(B)).

    类型
    外汇管制
    法律原文未记录

    法律依据: Precious Metals Act; Exchange Control Regulations, PMA s.12(1); Reg 3

  • Producers submit gold specimens (nuggets, concentrate, dore) to the SAPS Forensic Science Laboratory every six months, and importers submit specimens of imported metal, building a forensic database to trace seized gold to its source.

    类型
    原产地标识
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.22(1); reg 29

  • Except with Treasury permission, only authorised dealers may buy, borrow, sell or lend gold other than wrought gold (Reg 2). A resident entitled to sell gold must offer it for sale to the Treasury within 30 days unless exempted (Reg 5). Producers exempted by FinSurv from Reg 5 may sell their total output to approved counterparties (Manual C(F)). Penalty: a fine up to R250,000 or the value of the gold, whichever is greater, or up to five years' imprisonment, or both (Reg 22).

    类型
    外汇管制
    法律原文未记录

    法律依据: Exchange Control Regulations 1961, Regs 2, 5, 22

  • No import of unwrought or semi-fabricated precious metal without an SADPMR import permit (valid up to one year), issued after consulting the National Commissioner and the National Treasury, on documentary proof of origin (s.10(2)); the Regulator or SAPS may inspect and sample imported metal (s.10(3)); entry may be refused for metal of dubious origin (reg 21(5)); importers submit specimens to the Forensic Science Laboratory (s.22(1)).

    类型
    进口限制
    生效日期
    2007-07-01
    法律原文

    法律依据: Precious Metals Act, s.10, s.22(1)

  • Export approval requires projections of monthly production against sales showing the applicant contributes to local demand; approval only where provision has been made to meet local demand for beneficiation.

    类型
    本地精炼要求
    法律原文

    法律依据: Precious Metals Regulations; Precious Metals Act, reg 23(3)(a) as substituted by GN R387

  • Minted gold bars must be 10, 50 or 100 g, of prescribed dimensions and at least 999.9 fine (reg 28, Annexure B Table 1); only approved manufacturers may make them and no more than 500 000 troy ounces a year may be manufactured (reg 27B).

    类型
    金条标准
    法律原文

    法律依据: Precious Metals Regulations, regs 27B, 28; Annexure B

  • Only a refining-licence holder, an authorised dealer, a producer (for gold it won or recovered), an SADPMR certificate holder, a holder of a special permit (metal not exceeding a prescribed mass, for scientific or beneficiation purposes or jewellery) or a beneficiation-licence holder may acquire, possess or dispose of unwrought gold (s.4(1)); unwrought gold may not be delivered in payment of a debt or for a service (s.4(4)). Penalty up to one million rand or 20 years' imprisonment, or both (s.20(1)).

    类型
    其他
    生效日期
    2007-07-01
    法律原文

    法律依据: Precious Metals Act, s.4(1), s.20(1)

  • Rand Refinery, as an LBMA Good Delivery refiner, applies KYC and conflict-free sourcing policies to depositors and publishes responsible-gold and LBMA compliance reports.

    类型
    冲突地区尽职调查
    行业惯例

    法律依据: LBMA Responsible Gold Guidance

  • Unwrought or semi-fabricated gold may not be carried outside a mine or refinery boundary without the prescribed waybill.

    类型
    其他
    法律原文

    法律依据: Precious Metals Act; Precious Metals Regulations, s.13; reg 26

  • A business dealing in high-value goods (items valued in that business at R100,000 or more) is an accountable institution for transactions in which it receives payment of R100,000 or more (Schedule 1 item 20, from 19 Dec 2022): FIC registration (s.43B), risk management and compliance programme (s.42), customer due diligence (ss.20A-21H), records for five years (ss.22-23), cash threshold and suspicious transaction reports (ss.28, 29).

    类型
    反洗钱
    门槛
    Payment of R100,000 or more in a transaction; goods valued at R100,000 or more
    生效日期
    2022-12-19
    法律原文

    法律依据: FICA 38 of 2001, Schedule 1 item 20; ss.20A-21H, 22-23, 28, 29, 42, 43B

  • A UN Security Council Chapter VII resolution identifying persons or entities 'has immediate effect for the purposes of this Act upon its adoption' (FICA s.26A(1)); the FIC Director must give notice of it (s.26A(3)). No person may, directly or indirectly, acquire, collect, use, possess or own property, or provide or make available property, financial or other services or economic support, in the circumstances set out in s.26B(1); permitted services are dealt with in s.26C.

    类型
    制裁
    法律原文

    法律依据: FICA 38 of 2001, ss.26A-26C

    研究备注: Read in the FIC consolidation (unofficial). The reporting duty in s.28A (property associated with UN-listed persons) is known from the contents list only [not-read].

  • Contravening s.5(4) (as enacted; replaced by s.5A from 7 June 2013), 19, 20(2) or 28 is an offence with a fine up to R100 000 or up to two years' imprisonment, or both (s.99(1)(a)); failing to notify the Minister before beneficiating abroad (s.26(3)) carries up to R500 000 for each day (s.99(1)(f)).

    类型
    其他
    法律原文

    法律依据: MPRDA 2002, ss.98, 99(1)(a), 99(1)(f)

    研究备注: Penalties as enacted in 2002, checked against the page image; later amendments to s.99 not checked [not-read].

  • Goods exported for sale must be sold, and the full proceeds received, not later than six months from shipment; an Authorised Dealer may allow credit of up to 12 months. Proceeds must be offered for sale to an Authorised Dealer within 30 days or dealt with under the CFC rules. The Authorised Dealer reports proceeds with the customs declaration details (customs client number, unique consignment reference).

    类型
    外汇管制
    官方指引未记录

    法律依据: Exchange Control Regulations; Currency and Exchanges Manual, Regs 6, 10, 11; B.18(B), (D)

贸易流量

  • Rand Refinery refines dore and concentrates from South African and other African depositors ('beneficiating Africa's gold'); country-by-country volumes not found.

    行业惯例

    研究备注: No trade statistics read; African Gold Report page could not be fetched.

  • Rand Refinery has supplied kilobars (99.50-99.99) since 1994 to India, Turkey, Italy, the Middle East and the Far East.

    行业惯例

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • Illegal mining by 'zama zamas' in derelict and working gold mines produces gold outside any MPRDA title or PMA register. The ISS ENACT brief (April 2019) puts lost production at over R14 billion a year. The Sunday Times (15 Aug 2026) reports that Cabinet endorsed a General (Mining) Laws Amendment Bill to criminalise illegal mining with up to 30 years' imprisonment and/or a R100m fine, that illegal miners have generally been charged only with trespass, and that in 2025 the minister put the loss at R60bn a year.

    二手资料

    研究备注: [not-read] The Bill itself is not held; figures are the sources' own.

  • [conflict] SADPMR Form PEA (2025) reprints reg 23(3) with 'within 14 days' and reg 24(2) as 'The application must contain a copy of the Bill of Entry'. The consolidation of GN R570 gives 30 days for reg 23(3), and GN R387 of 4 April 2008 substituted reg 23(3)(a) (local demand for unwrought and semi-fabricated metal) and reg 24(2) (applicant must retain the bill of entry for three years). The form appears to reprint superseded wording; the original GN R570 is not held to confirm. Affects za.st-32, za.st-37, za.cr-exp-approval.

    法律原文

    研究备注: [conflict] Official form against official Gazette notice; the Gazette text is followed in the model.

  • Traders treated refined recycled gold sold to banks as zero-rated bullion; SARS disallowed this and the Constitutional Court (Lueven Metals, 23 June 2026) held that gold which has undergone prior manufacturing is excluded even after refining. National Treasury's 2026 Budget Review Annexure C says refiners pool primary and secondary gold, so suppliers cannot comply, and proposes repealing s.11(1)(f).

    法律原文

  • [conflict] (resolved) The gov.za page and Royalty Act s.18(2) as enacted give 1 May 2009; TLAA 17 of 2009 s.102 substituted s.18(2): the charging provisions and Schedules apply from 1 March 2010 to transfers on or after that date. The SARS page says 'effective from March 2010'. The model uses 1 March 2010. Affects za.law-royalty-act, za.tax-royalty-refined, za.tax-royalty-smallbiz.

    法律原文

  • [conflict] Royalty (Administration) Act s.6 as enacted: the return and any balance are due within six months after the end of the year of assessment. SARS page and guide (2024): the annual MPR3 return is due twelve months after year end, with an optional 'return of excess' top-up within six months. The amending Acts that may explain this (2009-2023) are not held. Affects za.st-17.

    官方指引

    研究备注: [conflict] SARS practice is modelled; the statutory basis for twelve months not seen.

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • Commencement proclamations of the PMA (GG 30071, 1 July 2007) and the MPRDA (2004), and of the NEMA Amendment Act 2008 (GG 32156).

    缺失文件
    Proclamations in GG 30071 and GG 32156; MPRDA commencement proclamation
    可能所在
    gov.za / gpwonline
    未获取原因
    Not found at guessed gov.za URLs in this pass.
    影响
    za.law-pmaza.law-mprdaza.law-nemaa-2008

  • Customs import procedure for dore (procedure code, tariff 7108, import VAT) and any SARS rule for precious metals.

    缺失文件
    Customs and Excise Act 91 of 1964 (consolidated) and Customs and Excise Rules; SARS Prohibited and Restricted Imports and Exports list
    可能所在
    https://lawlibrary.org.za/akn/za/act/1964/91 ; https://www.sars.gov.za/wp-content/uploads/Docs/ProhibitedGoods/Prohibited-and-Restricted-Imports-and-Exports-list-4-Dec-2025.xlsx ; SARS customs external policies
    未获取原因
    lawlibrary.org.za returned a 403 challenge; gov.za holds only a 25.9 MB as-enacted scan (1964 text, not current procedure); SARS links the Act to a LexisNexis portal (login); the SARS xlsx link returned 404.
    影响
    za.st-24za.doc-customs-importza.st-35za.cr-exp-customs

  • Amount of the FICA s.28 cash threshold report (prescribed by regulation).

    缺失文件
    Money Laundering and Terrorist Financing Control Regulations (cash threshold)
    可能所在
    fic.gov.za
    未获取原因
    Not fetched in this pass; the amount is not in the Act.
    影响
    za.ctl-fica-hvgd

  • Text of the General (Mining) Laws Amendment Bill endorsed by Cabinet in August 2026 (per the Sunday Times) and any Mineral Resources Development Bill replacing the MPRDA; artisanal and small-scale mining policy.

    可能所在
    Department of Justice and Constitutional Development / DMPR / Parliamentary Monitoring Group
    未获取原因
    No official URL known; web search budget for this session was used up.
    影响
    za.div-illegal-miningza.cr-small-permit

  • LBMA Good Delivery List entry for Rand Refinery and any other South African refiner.

    可能所在
    https://www.lbma.org.uk/good-delivery/gold-current-list
    未获取原因
    Page fetched (HTTP 200) but the list is loaded by script and is not in the HTML; no archive used.
    影响
    za.cr-ref-lbma

  • Whether National Treasury gives a separate gold export approval (per consignment or standing), or its approval is given through the SADPMR export approval and the FinSurv Reg 5 exemption.

    缺失文件
    National Treasury / SARB exemption or approval instrument for gold exports
    可能所在
    National Treasury / SARB FinSurv (request); SADPMR export approval template
    未获取原因
    Manual C(B) and C(F) read: they refer export applications to SADPMR and describe producer exemptions, but no Treasury instrument is published; exemption letters go to individual producers.
    影响
    za.st-33za.doc-nt-approval

  • Original Precious Metals Regulations GN R570 of 9 July 2007 (GG 30061), to settle the Form PEA wording conflict.

    缺失文件
    GN R570, GG 30061
    可能所在
    https://lawlibrary.org.za/akn/za/act/gn/2007/r570 ; gpwonline.co.za archive
    未获取原因
    lawlibrary.org.za 403 challenge; no gov.za copy found.
    影响
    za.law-pm-regsza.div-pea-form-wording

  • Royalty Act amendments 2010-2016 and Royalty Administration Act amendments 2009-2023 (s.6 return timing).

    缺失文件
    TLAA 7/2010, 24/2011, 31/2013, TALAA 39/2013, TLAA 15/2016; TLSAA 18/2009 and later TALAAs
    可能所在
    gov.za document pages linked from the Royalty Act and Administration Act pages
    未获取原因
    Not yet fetched in this pass (queue capacity); links recorded in laws/_work/za-fetch.tsv.
    影响
    za.law-royalty-actza.law-royalty-adminza.st-17za.div-royalty-return-timing

  • Current consolidated text of VAT Act s.11(1)(f) and s.54(2C).

    缺失文件
    Value-Added Tax Act 89 of 1991 (consolidated)
    可能所在
    https://lawlibrary.org.za/akn/za/act/1991/89 ; SARS (LexisNexis portal)
    未获取原因
    lawlibrary.org.za 403 challenge; SARS links to a login portal; gov.za has only the 27.5 MB as-enacted scan.
    影响
    za.tax-vat-zero-bullionza.law-vatza.st-40

经过南非的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。