Definition
Mineral Tax is charged under section 9 of the Finance (Supplementary Provisions) Statute of the Central Province No. 03 of 1996. It is charged where any person has been granted the right to mine, prospect for, process, collect or remove any minerals from land situated within the province under the authority of a licence or permit issued under the Mines and Minerals Law.
- Effective from
- 1st April 2014
- Tax rate
- 0.5% on total turnover
- Gazette
- No. 1851/6 of 24.02.2014
Date of payment
| Quarter | Period |
|---|---|
| 1st quarter | 1 January – 31 March |
| 2nd quarter | 1 April – 30 June |
| 3rd quarter | 1 July – 30 September |
| 4th quarter | 1 October – 31 December |
Penalty for default of payment
- 10% for the first month and 2% for every succeeding month.
- The maximum penalty is 50% of the total tax.
Payment of Mineral Tax
- Mineral Tax can be paid at any branch of the People’s Bank within the Central Province.
- The taxpayer should complete the required pay-in slips and make the payment through the bank.
- The bank issues two copies of the pay-in slip; one copy should be forwarded to the Department together with the Mineral Tax return.
Furnishing Mineral Tax returns
- At the end of each quarter, Mineral Tax returns and pay-in slips are sent to the taxpayer by post.
- The taxpayer must provide the information requested in the return and submit it to the Department with the relevant bank pay-in slip within 15 days after the end of the quarter.
Penalty for failure to furnish returns
Under section 34(a) of the Finance Statute No. 17 of 1990 of the Central Province, a person who fails to furnish the required Mineral Tax return may be liable to a fine not exceeding Rs. 50,000, imprisonment for a period not exceeding six months, or both.
Last updated: October 11, 2026