Jamaicas Mining Fiscal Regime: H2 2015

Jamaicas Mining Fiscal Regime: H2 2015


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Executive Summary

Jamaica's Mining Fiscal Regime: H2 2015

Summary

Jamaica has a few natural resources, including bauxite, gypsum and limestone. Bauxite-alumina is the main contributor to the country's foreign trade. GlobalData's fiscal regime report covers Jamaica, where the Mines and Geology Division, under the Ministry of Science, Technology, Energy and Mining (MSTEM), is the main authority responsible for executing activity related to mining.

Scope

The report outlines the governing bodies, laws, licenses and key fiscal terms which includes royalty, corporate income tax, depreciation, withholding tax, loss carry forward, general consumption tax and minimum business tax

Reasons to buy

To gain an overview of Jamaica's mining fiscal regime



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1 Table of Contents

1 Executive Summary

2 The Jamaican Mining Industry-Governing Bodies

2.1 Ministry of Science, Technology, Energy and Mining (MSTEM)

2.2 National Environment and Planning Agency

3 The Jamaican Mining Industry-Governing Laws and Mining Rights

3.1 Natural Resources Conservation Authority Act

3.2 Mining Rights

3.2.1 Prospecting rights

3.2.2 Exclusive Prospecting License

3.2.3 Special Mining lease

3.2.4 Special Exclusive Prospecting License (SEPL)

3.3 Mining License attributes

3.3.1 Transfer of mining lease and exploration license

3.3.2 Surrender of mining lease and exploration license

3.3.3 Revocation of mining lease and exploration license

4 The Jamaican Mining Industry-Key Fiscal Terms

4.1 Royalty

4.2 Corporate Income Tax

4.3 Depreciation

4.4 Withholding Tax

4.5 Loss Carry Forward

4.6 General Consumption Tax (GCT)

4.7 Minimum Business Tax (MBT)

5 Appendix

5.1 Abbreviations

5.2 Secondary Research

5.3 Primary Research

5.4 Contact GlobalData

5.5 About GlobalData

5.6 GlobalData's Services

5.7 Disclaimer

1.2 List of Figures

Figure 1: The Mining Industry in Jamaica-Number of Bauxite Operating Mines, 2015

1.1 List of Tables

Table 1: The Mining Industry in Jamaica-Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Jamaica-Depreciation (%), 2015

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Jamaica, fiscal regime, governing bodies, laws, licenses and key fiscal terms which includes royalty, corporate income tax, depreciation, withholding tax, loss carry forward, general consumption tax and minimum business tax

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