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South Africa: Tax authority’s error, mineral and petroleum resources royalty tax return

South Africa: Mineral, petroleum resources royalty tax

A formula error has been identified on the mineral and petroleum resources royalty tax return (MPR3).


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The South African Revenue Service (SARS) has not indicated when a new version of the form could be released, once the problem is investigated and rectified. 

KPMG observation

Taxpayers may want to consider printing the MPR3 form after capturing the data and then making a handwritten correction to the amounts before submitting the form to SARS. The royalty tax payable per the form needs to match the amount of the payment made.

In addition, taxpayers will want to consider downloading the latest version of MPR3 from the SARS website before each filing of the form.

Read an April 2019 report [PDF 91 KB] prepared by the KPMG member firm in South Africa

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