Wednesday, 15 February 2017
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What is the due date for submission of returns and payments. What are the consequences of delaying?
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7 years ago
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The Ministry of Mines has advised that the last date for submission of monthly returns is the 10th of the month immediately following the relevant month.

In terms of the Mining and Minerals Act 21.05:-

"Any person who is required to furnish a return, report, certificate or solemn
declaration in terms of subsection (1) and who—
(a) fails to furnish the return, report, certificate or solemn declaration in
accordance with that subsection; or
(b) fails to furnish a corrected return, report, certificate or solemn
declaration after due notice that any such return, report, certificate or solemn
declaration furnished by him was defective in a material respect;
shall be guilty of an offence and liable to a fine not exceeding level five or to
imprisonment for a period not exceeding six months or to both such fine and such
imprisonment."

The current level of the fine is $200.
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