Section 153, The Mines and Minerals Act, 2009

(1) A holder of a large-scale mining licence shall deliverto the Director and the Commissioner-General of the National Revenue Authority, certified copies of all sales, management,commercial and other financial agreements in excess of fifty thousand United States Dollars or equivalent concluded with any other person, including affiliates of the holder and relating to mining operations carried on by such holder. (2) The agreements referred to in subsection (1) shall be submitted to the Director and the Commissioner-General of the National Revenue Authority within thirty calendar days after the execution of such agreements, and shall be kept confidential.