Will Dar Recover its $2.9 Million Overdue Royalties from TanzaniteOne Mining Firm?


By ADAM IHUCHA--Tanzania is likely to recover its overdue multi-million-dollar arrears from TanzaniteOne Mining Ltd, stemmed from various taxes discrepancies for six years.

The $2.9 million (Tsh 4.5 billion) debt comprises unpaid royalty, other taxes and social security remittances for the period of 2004 to 2010.

Richland Resources -- the mother firm of TanzaniteOne, late 2013 announced a placing and open offer to raise funds for capital expenditure and settle all known claims for royalty payments.

The results posted on the firm’s website on January 16, 2014 show that the company has successfully managed to raise $4.5 million (Tsh 6.93 billion), surpassing the minimum it required from a placing and open offer.

“In total, the company has therefore raised approximately £2.76 million (nearly $4.5 million) gross via the issue of, in aggregate, 81,060,944 New Common Shares” Richland Resources says in its website.

The company’s circular to shareholders issued in December 2013 indicates that these funds will mean that TanzaniteOne would settle all known claims for royalty payments for the period from 2004 to 2010 as set out in the group’s consolidated accounts to 30 June 2013.

“The Directors plan to use the minimum net proceeds as $0.3 million capital expenditure at TanzaniteOne mine, $2.9 million as contingency for royalties and other Tanzanian taxes as well social security payments and $0.5 million as general group working capital requirements” reads the circular.

The circular added: “But may apply the funds differently in the event of material changes in the key factors affecting the group’s current business”.

This means that should all goes well, Tanzania would receive its $2.9 million (Tsh 4.5 billion) as outstanding royalties, other taxes and social security payments.

Mid 2012, the states had to delay the renewal of operating license for TanzaniteOne mining blue gemstone in Mererani Hills in the country northern part in its efforts to recover the debt.

Mineral Deputy Minister, Stephen Mselle says that the state has resolved to use the money to offset a debt in exchange for the 50 per cent stake.

Under the agreement, State Mining Corporation (STAMICO) agreed to reimburse TML $4 million in recognition of the expenditure incurred in development of mine infrastructure. 

“The reimbursement will be paid by Stamico utilising 40 per cent of its share of the net residual profit until the amount is paid in full,” the joint venture agreement reads.

TML extracts tanzanite at Mererani Hills, nearly 40 kilometres southeast of Arusha, and has invested over $100 million in state-of-the art mining technology over the years.

TanzaniteOne Chairman, Ambassador, Ami Mpungwe, maintained that his company had not deliberately escaped to pay taxes; blaming technicalities between his firm and Tanzania Mineral Audit Agency (TMAA) as behind the delay in taxes compliance.

The company has been making hefty losses recently in part due to illegal miners occupying its licence area in Mererani Hills in Manyara region.

For instance, in the year ended in December 2012 the company claimed to have been posted a net loss of $13.6 million (Tsh 22 billion), in contrast to a net profit of $ 0.7 million (Tsh 1.12 billion) realized in 2011.

During the six-month period to 30 June 2013, TanzaniteOne reported revenue of $7.5million, earnings before interest, taxes, depreciation, and amortization, (EBITDA) of $0.2 million and a net loss after tax of $0.56 million.

The results for this period were adversely affected by reduced sales volume and quality mix as a direct result of loss of production optimization due to sustained illegal underground mining activities; although an increase in retail sales from the Tanzanite experience to $1.27 million went some way to offsetting this.

Consolidated net cash for the group at 30 June 2013 was $1.5 million. Combined with trade and other receivables of $3.8 million, $1.9 million of Tanzanite inventory stock and $1.3 million of other current assets, total current assets at 30 June 2013 amounted to $8.5 million.

As at 30 November 2013, the group's cash and cash equivalent position was  $560,000.

During the accounting period to 30 June 2013 a letter of intent (“LOI”) was executed between STAMICO and TanzaniteOne in respect of a 50/50 joint licence ownership and on  20 June 2013 a new Mining Licence was issued on a joint 50:50 basis to TanzaniteOne and STAMICO.

Since 30 June 2013 the Tanzanian Government has assisted with removing illegal miners on the northern part of the licenced area of the mine.

TanzaniteOne is planning to restart mining in these areas before the end of the first quarter of 2014, thanks to availability of funds and assuming continued government assistance with security.

Tanzanite One’s mine team are liaising with STAMICO and the Tanzanian government so as to obtain their assistance for the commencement of the removal of illegal miners in the southern part of the licenced area of the mine during the 1stQuarter of 2014.

Once this area is cleared, TanzaniteOne can begin the necessary work to repair the damage caused by the illegal miners to TanzaniteOne’s infrastructure.

Once production is restarted, the Company expects an improvement in the Production profile as there are known areas of higher quality material in both the northern and southern sides of the mine.

CONVERSATION

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