27 records found

Natural Resource Charter Precepts: Precept 4: Taxation Countries: Zimbabwe

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  • RGI SSA Reform to Implementation

    This workbook, RGI Sub-Saharan Africa From Legal Reform to Implementation Workbook, accompanies the NRGI report 'Resource Governance Index: From Legal Reform to Implementation...
  • Finance Act [23:04]  Mining  Zimbabwe

    Question 1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?, 1.2.3a: Is the government required to publicly disclose data on payments from extractive...
  • Finance Act Amendment 2015  Mining  Zimbabwe

    Question 1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?
  • Gold Trade Act [Chapter 21:03]  Mining  Zimbabwe

    Question 1.4b: Does the SOE receive a production share or in-kind payments from extractive companies?, 1.1.5c: Following the licensing process, is the licensing authority...
  • Investigators swoop on MMCZ  Mining  Zimbabwe

    Question 1.2.1a: Does the government publicly disclose data on the volume of extractive resource production?
  • Indigenisation and Economic Empowerment Act [Chapter 14:33]  Mining  Zimbabwe

    Question 1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?
  • Income Tax Act [Chapter 23:06]  Mining  Zimbabwe

    Question 2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?,...
  • Audit Office Act  Mining  Zimbabwe

    Question 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an...
  • Minerals Marketing Corporation of Zimbabwe Act (Chapter 21:04)  Mining  Zimbabwe

    Question 1.2a: What is the fiscal system for extractive resources?, 1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be...
  • Sovereign Wealth Fund Act [Chapter 22:20]  Mining  Zimbabwe

    Question 2.3.1b: Do rules require that withdrawals and spending from the sovereign wealth fund pass through the national budget?, 1.2.6a: Is the government required to make all...
  • Minerals Marketing Corporation 2013 Annual Report  Mining  Zimbabwe

    Question 1.2.1a: Does the government publicly disclose data on the volume of extractive resource production?, 1.2.1c: Is the data disclosed on the volume of extractive resource...
  • 2015 National Budget Statement  Mining  Zimbabwe

    Question 2.1.4a: Does the government publicly disclose projections of extractive resource revenues?, 1.2.3a: Is the government required to publicly disclose data on payments...
  • Gold Trade Act  Mining  Zimbabwe

    Question 1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?
  • External forensic auditors for Zimra  Mining  Zimbabwe

    Question 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?
  • Constitution Amendment No.20  Mining  Zimbabwe

    Question 1.1.9a: Is the government required to publicly disclose all signed licenses/contracts with extractive companies?, 1.1.8a: From 2015 onwards, have senior public...
  • Narrative Report on State Enterprises and Parastatals  Mining  Zimbabwe

    Question 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?, 1.4c: What is the name of the largest company in which the government...
  • Annual Revenue Performance 2015  Mining  Zimbabwe

    Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 1.2.4a: Does the government publicly disclose data on the...
  • Quarterly Economic Review: March 2016 Reserve Bank of Zimbabwe  Mining  Zimbabwe

    Question 1.2.1b: How up-to-date is the publicly disclosed data on the volume of extractive resource production?, 1.2.1c: Is the data disclosed on the volume of extractive...
  • Zimbabwe Mining Development Corporation Annual Report  Mining  Zimbabwe

    Question 1.4.9c: Does the SOE publicly disclose the costs and revenues deriving from its participation in joint ventures?, 1.4.8b: Does the SOE or government publicly disclose...
  • Monetary Policy Statement 2016  Mining  Zimbabwe

    Question 1.2.1a: Does the government publicly disclose data on the volume of extractive resource production?, 1.2.1c: Is the data disclosed on the volume of extractive resource...
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