Section 3, THE FINANCE ACT, 2017 [Margin: Short title.]

A taxpayer who is an alluvial gold, diamond or sand-basedexporter, exporters' agent, dealer, dealers' agent or miner, shall, at the option of such a person, be taxed at the following rates– Rates for alluvial gold, diamond and sand-based mining activities | No. | Description of taxpayer | Income Tax payable | |---|---|---| | 1 | Alluvial Diamond Exporters | Le 1,200,000 + payment of 3% of export value | | 2 | Alluvial Gold Exporters | Le 750,000 + (payment of 3% of export value) | | 3 | Industrial and Sand-based Minerals exporter | Le 750,000 + (payment of of 3% of export value) | | 4 | Alluvial Diamond Exporters' Agent | Le. 1,200,000 | | 5 | Alluvial Gold Exporters' Agent | Le 1,200,000 | | 6 | Industrial and Sand-based Minerals Exporters' Agent | Le 1,200,000 | | 7 | Alluvial Diamond Dealers | Le 650,000 | | 8 | Alluvial Gold Dealers | Le 400,000 | | 9 | Industrial and Sand-based Minerals Dealers | Le 400,000 | | 10 | Alluvial Diamond Dealers' Agent | Le 250,000 | | 11 | Alluvial Gold Dealers' Agent | Le 250,000 | | 12 | Industrial and Sand-based Minerals Dealers' Agent | Le 250,000 | | 13 | Alluvial Diamond Miners | Le 150,000 | | 14 | Alluvial Gold Miners | Le 150,000 | | 15 | Sand-based Miners | Le 150,000 | No. 1 Finance Act 2017 29