FAQ: Do I need to pay the Mineral Royalty even if I am making a loss?
Yes. A minimum royalty rate of 0.5% must be paid even if you are making a loss.
FAQ: Will penalties be levied on underestimation of royalty payable?
Yes. If the royalty paid is underestimated by an amount of more than 20%, the Commissioner may impose a penalty that may not exceed 20% of the amount underestimated.
FAQ: Who do I contact for further assistance if I cannot resolve the issue with the guidance provided?
Steps to follow for a Request for Support: All MPRR queries, can be forwarded to the dedicated MPRR email address ([email protected]). The query will be resolved by the responsible MPRR support member.
FAQ: What are the requirements for SARS to process and finalise a MPRR deregistration request?
Your MPRR Deregistration largely depends on your tax compliance status. Kindly ensure that all outstanding returns, documentation and payments have been finalised. The request for deregistration will be subject to the standard validation/review process applicable to any other tax type deregistration. A formal notification will be issued to you informing you of outstanding tax matters, […]
FAQ: What do I do if I no longer qualify for Mineral and Petroleum Resource Royalties – how do I request a deregistration?
Deregistration of MPRR cases can only be done at the Large Business Unit. Should you wish to deregister for MPRR, the deregistration must be initiated via the RAV01 form on eFiling – Select ‘Deactivate’ under ‘Status Management’ in the applicable MPRR Tax Product container and send an email to the dedicated MPRR email address ([email protected]). […]
FAQ: Which browser should I use when performing MPRR actions in eFiling?
To open and complete the new HTML MPR3 form on eFiling in future, please avoid Internet Explorer. Use one of the following compatible browsers and higher – Chrome v41, Firefox v55, Edge v13, Safari v10 or Opera v55.
FAQ: How do I make payment for MPRR?
MPRR payment can only be made on submission of the MPR3 return via eFiling by clicking on the filed return and select the “Make payment” button. For more information on how to make a payment, please read the SARS Payment Guide.
FAQ: What user rights and eFiling profile should the Registered Representative have in order to transact on MPRR?
The Registered Representative must have submission rights. Tick MPRR on the tax type list under ‘Rights Group’. The path is Organisation->Rights Groups->Manage Groups->Open.
FAQ: How do I activate the appointed Registered Representative on eFiling?
The Registered Representative can be activated by selecting Organisations (top menu bar), SARS Registered Details (left menu bar), Activate Registered Representative, and following the instructions.
FAQ: Who can be a Registered Representative?
All representatives in the capacity of a Public Officer, Main Partner, Executor or Financial Administrator are to be recorded as such at a SARS branch and on the Registration, Amendments and Verification (RAV01) online form on eFiling to ensure access and permission when activating the service. Most MPRR clients already have Registered Representatives.
