Mining Operations Council of Ministers Regulation No. 423-2018

PART FOUR RIGHTS AND OBLIGATIONS OF THE LICENSEES

 

CHAPTER ONE RIGHTS

 

  1. Infrastructure and other constructions

 

1/ The licensee may erect infrastructure and other constructions which are necessary for the mining operation.

2/ Infrastructures and other facilities to be built by the licensee shall conform to appropriate designs and technical standards and be constructed, maintained and operated, as per the directives, in a manner to assure their safety and efficient use.

3/ If the infrastructure constructed by licensee is to be used for any commercial purposes, other than public services, the licensee may request the Licensing Authority to allocate the cost of the construction and operation of such infrastructure among such commercial purpose users.

 

4/ When request is submitted by licensee pursuant to sub-article (3) of this Article:

  1. a) the Licensing Authority shall allocate the cost on the equitable basis taking into account the extent of the use thereof;

 

 

 

  1. b) the cost to be allocated by the Licensing Authority among the users shall be the total annual depreciation and the costs of operation and maintenance of such facilities;
  2. c) the annual depreciation shall be computed by dividing the amount of un-depreciated capital cost of such infrastructure by the numbers of years remaining for the term of the licensee’s license.

5/ Any licensee may use construction minerals from the license area and an area adjacent to the license area only to the extent required for the construction, unless a third party had been granted with an exclusive right over the area prior to the issuance of the license. Where the construction mineral is out of the license area, the licensee shall obtain authorization from appropriate organ.

 

  1. Disposal of Minerals Obtained during

      Exploration and Reconnaissance

 

 

1/ The holder of an exploration and reconnaissance license shall apply to the Licensing Authority and obtain permission to retain or dispose of any minerals he discovers, whether mentioned in the license or not.

2/ The Licensing Authority, as appropriate, may authorize the removal of minerals from the license area, or he may authorize the applicant to retain and dispose of the minerals with the payment of prescribed income tax and royalty.

 

3/ Without prejudice to sub-article (2) of this Article, if the mineral discovered during reconnaissance or exploration period is not permitted for retention or disposal, it shall remain to be property of Government.

 

 

31.Aerial photographs, Images and other information

1/ Any licensee may take aerial photographs, images, geophysics and other aerial data by the permission of concerned Government Office based on the prior information and support of the Licensing Authority.

 

2/ The licensee shall promptly submit to the Licensing Authority copies of all aerial photographs as well as geophysics and other row aerial data taken pursuant to sub-article (1) of this Article.

 

 

3/ Any person shall have access to all available non-confidential maps and data which is found within the Office of Licensing Authority.

  1. Exemption from Customs Duties and Taxes

1/ Up on the request of the holder of exploration license, the Licensing Authority may grant permission to the licensee so as to import small aircraft or helicopter having seat of 6 persons to be used for collecting data and other machineries required for its operation free of customs duties and taxes.

 

2/ The permission granted pursuant to sub-article (1) of this Article may include provision of support letter to the exploration license holder to get permission from civil aviation authority to fly aircraft required over the license area to collect data.

 

3/ Any licensee who applies to exercise his right for exemption from customs duties and taxes shall attach with his application a document that verifies he has discharged general obligations of mining operation and minimum work expenditure.

 

4/ The Ministry shall issue detail directive on exemption of customs duties and taxes as specified under Article 75 of the Proclamation.

5/ Without prejudice to Article 75(7) of the Proclamation, when any mining operation license is terminated or the licensee surrenders his license, any item imported free of custom duties and taxes, may sell upon fulfilling customs formalities or transfer to another person having similar right in accordance with appropriate laws.

 

6/ The holder of small scale and large scale mining license, pursuant to Article 75 (3) of the Proclamation, in order to import free of custom duties and taxes, shall obtain prior approval from the Licensing Authority by submitting request of items corresponding to the approved work program.

7/ The holder of any mining license, except artisanal mining licensee or construction minerals mining licensee issued for the mining of sand or selected materials, may import consumables which are approved for mining development period in accordance with sub-article (3) of this Article free of customs duties and taxes within five year from the date he starts mining production, where he fail to import them during the time of preparation of mining operation.

 

8/ Any application for exemption of non-consumable goods from customs duties and taxes, that were not included in the approved work program, shall only be accepted if the application for the amendment of the applicable work program submitted and the Licensing Authority approves thereof.

9/ No application regarding exemption from customs duties and taxes shall be accepted, if the exploration licensee remains with nine months of validity period to expire his license.

 

 

  1. Samples of minerals

1/ Without prejudice to Article 44 of the Proclamation, any licensee, by the permission of the Licensing Authority and upon payment of prescribed fees, may export samples of minerals which are stated in license and for which local laboratory test is not possible, as appropriate, to conduct laboratory testing or for the purpose of market analysis.

 

2/ Without prejudice to relevant laws regarding Transaction of Precious Minerals, any person may export samples of minerals to conduct testing or for the purpose of market analysis, where local laboratory test is not possible and by the permission of the Licensing Authority and upon payment of prescribed fees,.

 

3/ An applicant who requested to export sample of minerals pursuant to sub-article (1) and (2) of this Article, shall present the following information, as appropriate:

 

 

  1. a) full name, signature of the applicant and, as the case may be, an application with stamp that describes the type, quantity, purpose of the export and the country where samples to be exported;
  2. b) original copy of recommendation letter from appropriate organization that confirms samples to be exported are necessary for research, if the applicant is an employee of the research institute or a student of higher education abroad;

 

  1. c) investment license and valid business license from appropriate government body, if the applicant is a business organization;
  2. d) any other person other than those specified under paragraph (b) and (c) of this sub-article who applies to export samples to abroad, shall provide the reasons for the export, and as the case may be any other necessary information as determined in the directive of the Ministry;
  3. e) subject to the approval of its non-commercial purpose by the Licensing Authority, quantity of samples to be used for the test.

 

4/ When sample mineral are presented pursuant to sub-article (3) of this Article, the Licensing Authority may permit export of the sample by issuing pass letter to the concerned customs authority upon verifying fulfillment of the following conditions:

 

  1. a) verifying that the sample is the same with the one proposed in the application by conducting physical examination on the sample;
  2. b) where an expert or a head approved the conformity of the samples and sealed it with the submitted container and thereby put his signature and affixed it with a stamp.

 

5/ The sample and the quantity that may be exported for laboratory testing pursuant to this Article shall be determined by directive.

 

6/ The holder of exploration license shall retain and submit to the Licensing Authority duplicate of core samples which are collected from geo-chemistry and boreholes of his exploration work.

7/ The request to export samples by the holders of the license issued by Regional Governments shall only be accepted if the holders present recommendation letter from concerned regional authorities.

 

CHAPTER TWO OBLIGATIONS

  1. Delimitation of Boundaries

 

1/ Any person who is the holder or applicant of small scale or large scale mining license shall, delimit the area for which the application is to be submitted by placing markers at each turning point along the boundary of the area and along each straight segment.

2/ The markers placed at each turning point and segment along a boundary shall be of masonry, metal or such other similar materials having not less than 25 and 10 cm diameters respectively; and shall have height at least be one meter above the ground and tightly be fixed on the ground.

 

3/ The sign indicating the name of the applicant and the registration number of the licensee shall be fixed at each markers placed at each turning point and segment along a boundary.

4/ A licensee shall also adjust the delimited boundary of his license area to reflect any change therein, pursuant to Article 22 of the Proclamation and shall reposition all markers to reveal accurately such change.

 

5/ The Licensing Authority may cause expert examination and verify the delimitation of boundaries of license area for which application is submitted or already license is issued.

 

6/ If the expert verifies that the boundaries do not accurately reflect the area requested in an application or specified in the license, such boundaries shall be adjusted accordingly, and the applicant or licensee, shall born the cost of adjustment.

 

35.Work programs and Expenditure for  an exploration

1/ The work program and expenditure proposed by the applicant for an exploration license shall correspond to an appropriate level of mining operations, taking into account the area for which the application is submitted, the type of minerals, environmental and social impact assessment and community development plan, and meet minimum work and expenditure requirements as specified by directive.

 

2/ Where the proposed work program and expenditure meet the requirements specified under sub-article (1) of this Article the Licensing Authority shall approve the proposal.

3/ Where the Licensing Authority finds that the proposed work program and expenditure are inadequate, it shall state the comments and notify the applicant in writing to rectify the work program.

 

 

4/ Where the licensee performs work in access and incurs expenditure in any year, the work he performed and expenditure incurred in excess of his obligation may be accepted by taking in to account their appropriateness.

 

5/ Where the licensee incurs expenditure in excess, without fulfilling the minimum requirements as provided under sub-article (1) of this Article and without getting prior approval from Licensing Authority, such expenditure shall not be considered as expenditure of the mining operation.

6/ Any holder of an exploration license shall submit and get approval from the Licensing Authority for the minimum work program and expenditure of the second and third calendar years by presenting comprehensive environmental and social impact assessment report within 30 days before the end of the first license year.

7/ Without prejudice to the provisions of this Article, any holder of an exploration license may at any time apply and get approval to vary the work program approved in accordance with Article 21 of the Proclamation by adducing the events that prevented the licensee from carrying out the approved work program or the intended variation for more efficient work program.

 

36.Development, Production Program and Expenditures

1/ The development and production program proposed by the applicant for a small or large or as the case may be for special small scale mining license shall be accompanied with the following documents:

 

  1. a) evidence showing reserve amount and characteristics of mineral deposits;

 

  1. b) audit report for pre-production costs;

 

  1. c) detail plan of capital and consumable goods and expenditure thereof;

 

  1. d) a work plan for how to carry out production and revenue expenditure;

 

  1. e) report of environment and natural resource impact assessment and  expenditure  plan for restoration;

 

  1. f) a plan for infrastructure and expenditure thereof;
  2. g) the way to equip and mine the deposit in sustainable and commercially significant manner;

 

  1. h) other specifications to be determined by directives.

 

2/ The programs shall be consistent with the objectives specified in Article 36 of the Proclamation, unless a departure there from is justified and gets the prior approval of the Licensing Authority, and shall provide for the development and production of minerals in a sustainable manner consistent with the nature and characteristics of the deposit, projected market conditions and other economic and technical factors.

 

3/ Where the proposed development and production program meet the requirements specified under sub-article (1) and (2) of this Article the Licensing Authority shall approve the proposal.

4/ Where the Licensing Authority finds that the proposed development and production program are inadequate taking into account all relevant circumstances, it shall state the comments and notify the applicant in writing to rectify the program within 45 days.

 

5/ Where the rectified work program fails to meet the comments forwarded pursuant to sub-article (4) of this Article, and if the duration of the license does not exceed 10 years, the licensee shall be given another chance to rectify the program so as to meet the comments, but if the duration of the license exceeds 10 years the license shall be terminated.

6/ Without prejudice to the provisions of this Article, any holder of mining license may at any time apply and get approval to vary the approved work program in accordance with Article 31 of the Proclamation by adducing the events that prevented the licensee from carrying out the approved work program or the intended variation for more efficient work program.

 

7/ The Licensing Authority, when it deems appropriate, approve the proposed work program or reject the proposal of the work program and notify to the licensee within 30 days.

  1. Employment and Training

1/ Without prejudice to paragraph (h) of Article 36(1)  of the Proclamation, any licensee   may employ a qualified foreign national, if provides evidence that shows a qualified Ethiopian national cannot be found to fill a position and obtains approval and permission thereof from the Licensing Authority.

 

2/ The Licensing Authority shall provide support to the licensee in order to obtain from concerned government office entry and residence permit for foreign nationals and their dependents in Ethiopia.

 

3/ A licensee who has obtained a permission to employ a foreign national, in accordance with sub-article (1) of this Article, shall facilitate a condition for a foreign national to work with and to transfer his skills and knowledge to an Ethiopian national.

 

4/ The foreign national shall be replaced by Ethiopian national where it is verified by the Licensing Authority that the foreign national has been working for enough time to transfer his skills and knowledge to an Ethiopian national.

 

5/ The employment condition and training provided shall commensurate with the nature and extent of operation; and the operation shall be conducted in efficient and economic manner.

 

  1. Health and safety

1/ Any licensee shall identify any possible causes of occupational injury and diseases against his agents and employees undertake preventive measures, provide appropriate clothing, protective equipment and other health and safety equipment and shall ensure that they are properly trained and qualified for the work.

 

 

 

2/ The licensee shall provide to his agents and employees appropriate health and medical facilities commensurate with the level and nature of operations; transport, store, handle and use explosives and chemicals in accordance with appropriate laws and follow up safe and prudent procedures.

 

 

3/ The licensee shall immediately notify the Licensing Authority of any act or occurrence which has resulted in loss of life or injury to any person or which may jeopardize any property or operations and shall immediately take measures necessary to mitigate the impact of such situation.

 

  1. Environmental protection

1/ The holder of an exploration, special small scale, small scale or large scale mining license prior to termination of the license shall progressively restore or reclaim the land covered by a license so that the area has to be completely restored or reclaimed for beneficial future use, in the way specified on his approved report of environmental impact assessment, and environmental management plan.

 

2/ The licensee shall immediately notify the Licensing Authority and the Ministry of Environment, Forest and Climate Change of any act or occurrence which  may jeopardize the environment or operation, and shall immediately take measure necessary to mitigate the impact of such situation or to rehabilitate thereof.

 

3/ The holder of an artisanal mining license shall fill pits he dug and plant seedlings instead of trees he cut, observe other obligations stipulated under proper environmental laws and shall not be allowed to use mercury or similar materials in his operation.

 

4/ After closure of mining operation, the sustainable development and management of the land shall be specified by directives.

 

  1. Environmental impact Restoration fund

1/ The holder of exploration, special small scale, small scale or large scale mining license shall, pursuant to Article 62(2) of the Proclamation, at the first month of each year deposit funds that commensurate with the environmental impact assessment on closed bank account which is subject to the direct supervision of the Licensing Authority.

 

2/ When the fund deposited became insufficient for closure of mining site upon termination of the mining license, the licensee shall allocate additional fund to finalize the closure.

 

3/ Whereas, after the licensee clears the area with the expected standard and the Licensing Authority approves same, the reserve fund found in excess, if any, shall be released for the licensee.

 

4/ The fund to be deposited by the licensee pursuant to sub-article (1) of this Article to carry out the restoration work during closure shall be computed by dividing the amount of fund for the agreed license period and by depositing same amount every year.

 

5/ If the closure of mining operation takes place earlier than the license period, the fund subject to closed bank account shall be computed in a manner that correspond with production program.

6/ The fund which is deposited for restoration works pursuant to this Article, shall be released, only when it is proved that the licensee has fulfilled his obligation on the basis of the approved restoration program.

 

7/ During closure of the mining operation, the licensee with the prior permission of the Licensing Authority shall utilize the fund from the closed bank account to rehabilitate the environment in accordance with the ratified environmental impact assessment plan.

  1. Participation in Community Development

1/ Pursuant to Article 62(3) of the Proclamation, the holder of special small, small and large scale mining license or as appropriate, exploration license, shall participate in Community Development Plan and allocate money for such expenses as follows:

  1. a) during mining development preparation period, lump sum amount from operation cost of the development period shall be paid as follows:

 

(1) construction or industry minerals 1%;

 

(2) precious or semi-precious minerals 0.2%;

(3) iron or potash  or metallic minerals 0.1%;

(4) coal 0.7% .

  1. b) during mining period, from annual revenue expenditure or net profit 2%;
  2. c) the fund allocated pursuant to paragraph (b) of this sub-article shall be which ever higher from the annual revenue expenditure and the net profit.

 

2/ The community development activity carried out by the fund acquired pursuant to sub-article (1) of this Article, shall be implement when the Licensing Authority approves that it is in line with the countries development strategy and to the expected standard; and under the supervision of the community and the respective administrative organ. The report on the appropriation of the fund shall be submitted to the Licensing Authority copied to the licensee as well.

3/ The holder of exploration license shall, as the case may be, allocate community development fund on the basis of negotiation with Licensing Authority.

4/ The boundary of the local community, who are living around the license area and the area to be encompassed under the community development plan and fund administration, shall be determined by the directive of the Ministry.

  1. Books , Records and Reports

1/ Any licensee shall maintain records in Ethiopia during the term of the license and current changes with regards to these records as follows:

  1. a) operations, its outputs and expenditures;

 

  1. b) all employees by category of their labor, conditions of their job and accidents happened;
  2. c) inventories of all minerals produced, stored, treated, transported, exported and sold, along with its quality and prices;

 

  1. d) inventories of all equipments, machineries, vehicles and other assets.

2/ Any licensee during the term of the license shall carefully maintain duplicate of core samples of minerals taken from the license area and copies of all other relevant mineral samples, technical, laboratory and other reports relating to the license.

 

3/ The holder of reconnaissance license shall submit to the licensing authority a published general annual report which includes the details specified under paragraph (a) and (b) of sub-article (1) of this Article within 30 days prior to the end of each license year.

4/ The holder of an exploration license shall submit to the Licensing Authority the general annual report which includes the following within 30 days prior to the end  of license year:

  1. a) the information’s specified under paragraph (a), (b) and (d) of sub-article (1) of this Article;
  2. b) on the basis of the approved work program, as the case may be, remote sensing undertaken at different levels, geology, geophysics, geochemistry works, excavations, and other mining works and the result thereof, maps, hard and soft copies of raw data and other similar information;

 

  1. c) detail expenditure incurred to undertake works specified under paragraph (b) of sub article (4) of this Article, and information maintained at each category of expenditure;
  2. d) the number of employees deployed to each category of works, the total number of working days, work conditions and accidents;
  3. e) inventory of all equipments, machineries, vehicles or other materials physical asset employed for the mining works and which are imported with or without custom duties and taxes and any change there in;

 

  1. f) other information determined by the directives of the Licensing Authority, as may be necessary.

5/ The holder of retention license shall submit annual report to the Licensing Authority, within 30 days after the expiry of each year, which specify change made to the original information submitted during application for license pursuant to Article 5 (4) ,(5) and (6) of this Regulation and the information still continued to prevail after the mining operation and other information determined as important by the Licensing Authority.

 

6/ The holder of a small scale or a large scale mining license shall submit summary reports to the Licensing Authority on a  quarterly basis, within thirty days after the end of each period which contains the following:

 

  1. a) the information specified under paragraph (c) and (d) of sub-article (4) of this Article;
  2. b) all operations, including the geological works and the progress and results thereof, and the conditions relating to production of minerals and any change in the reserve of the deposit;
  3. c) an inventory of all minerals produced, stored, treated, transported, sold and exported and destination and nationality of buyers for all exports, revenue collected from sales, the amount of royalty and its computation;

 

  1. d) on the basis of environmental management plan, works carried out for community development and restoration and expenses thereof;
  2. e) detail of expenditure incurred, in respect to its category, to carry out works specified under this sub-article;
  3. f) Such other information as the licensing authority may determines by the directives.

7/                The holder of a special small scale mining licensee shall submit to the Licensing   Authority within 60 days after the end of each year; information specified  under paragraph (a), (c), (d), (e) and (f) of sub-article (6) of this Article, annual general report with income tax and current audit report approved by external auditor.

 

8/ The holder of a, small or large scale mining license shall submit; information specified under sub-article (6) of this Article, annual general report with income tax and government participation interest, current audit report approved by external auditor to the Licensing Authority within 60 days after the end of each quarter and each year.

 

  1. 43. Presentation of License.

 

Any licensee shall produce the license or a copy thereof certified by the Licensing Authority whenever so requested by an appropriate public officer, law full occupant of the license area or other interested person by being in the license area.

 

PART FIVE ROYALTY, INCOME TAX, FREE GOVERNMENT PARTICIPATION  INTEREST AND OTHER PAYMENTS

 

  1. Royalty, Mining Income Tax and Free Government Participation Interest.

 

1/ The royalty payable by  holder of large scale mining license, pursuant to Article 65 (2) of the Proclamation, shall be computed and levied ad valorem, at the production site and shall be paid on  quarterly basis within 30 days after the end of the period to which it relates.

 

2/ Any holder of large scale mining license shall, as specified in the agreement, within the time to declare profit and loss statements in his balance sheets, make payment annually for the concerned revenue collecting authority, as stipulated under Article 67 of the Proclamation and provisions of Income Tax Proclamation and shall submit the receipt thereof to the Licensing Authority.

3/ Any holder of large scale mining license, from the net income pursuant to Article 72 of the Proclamation shall pay 5% (five percent) of Government equity annually to the revenue collecting authority and submit the receipt of payment to the Licensing Authority. Where the profit is not distributed among beneficiaries, 5% free equity of the Government shall be paid.

 

 

4/ The Licensing Authority, as the case may be, shall examine the necessary documents of the licensee in order to confirm the correctness of the payment effected pursuant to sub-article (2) and (3) of this Article.

 

  1. Reduction, Temporary lifting or Waiver of the liability to pay Royalty

 

After verifying the existence of the following reasons, the Licensing Authority may recommend to the Council of Minister or the concerned Regional Authority reduction, temporary lifting or waiver of the liability to pay royalty of a licensee who commence mining:

 

1/ where there are international adverse market conditions unforeseen during the issuance of a license and results sharp price reduction for not less than a year;

 

2/ any mineral which Government designates as strategic minerals and the production thereof by itself found to be adequate;

3/ when licensee produces metallic minerals like iron by adding value in a way it significantly contribute for national economy.

 

46.License Fees

 

1/ The license fees to be paid by any applicant, for each specific block of a license, pursuant to Article 71 of the Proclamation and Article 14 of this Regulation, shall be as follows:

 

  1. a) Reconnaissance license …….Birr 3,904

 

  1. b) Exploration license ………….Birr 4,837

 

  1. c) Retention license…………. …Birr 9 ,801

 

  1. d) small scale industrial and construction mining license ……………….Birr 4,207

 

  1. e) large scale industrial and construction mining license…………….….Birr 5,132

 

 

  1. f) precious, semi-precious, metallic and other minirals of small scale mining license ……………..………….Birr 7,520

 

  1. g) precious, semi-precious, metallic and other minirals of large scale mining license ………………..………Birr 8360

 

 

 

2/ The renewal fee to be paid by any license holder for each block of a license, pursuant to Article 71 of the Proclamation and Article 14 of this Regulation, shall be as follows:

 

  1. a) Exploration license……….. Birr 3,058

 

  1. b) Retention license ……………Birr 10,191

 

  1. c) Small scale industrial and construction mining license ………….…….Birr 2,869

 

  1. d) Large scale industrial and construction mining license …………….…Birr 4078

 

 

 

  1. e) Precious, semi-precious, metallic and others minerals of small scale mining license …………………………….…Birr 6117

 

  1. f) Precious, semi-precious, metallic and others minerals of large scale mining license …………..……………Birr 8411

 

3/ Except the mining license of large scale construction  minerals, the amount of  license fees to be paid for licenses granted as per Article 54 (1) of the Proclamation shall be determined by the laws of the Regional States.

  1. Other payments

1/ Applicant shall pay service fees provide under the provisions of this Article to obtain different services provided by the Licensing Authority.

 

2/ For registration of application or documents the following fees shall be paid:

  1. a) registration of application for mining works license……………….…Birr 401

 

  1. b) registration of application for transfer of license rights ……………….….Birr 864

 

 

  1. c) registration of application to get certificate of professional competence for consultancy service………….…Birr 100
  2. d) registration of application to get certificate of competence for technical service……………………..…Birr 1000
  3. e) registration of application to get certificate of discovery ………… Birr 10
  4. f) registration of document…………Birr 50

3/ For receiving different documents the following fees shall be paid:

  1. a) license document per/page……..Birr 20

 

  1. b) certificate of professional competence for consultancy service … .Birr 400

 

  1. c) certificate of competency for technical service …………………………Birr 2659

 

  1. d) certificate of discovery per/page …………………………………Birr  200
  2. e) substitute of lost, burned, damaged or stolen license or certificate per/page …………………………………..Birr 30

 

  1. f) additional copy of original license or certificate………………………Birr 300
  2. g) additional copy of a certificate of professional competence for consultancy service ………………….……..Birr 300
  3. h) additional copy of a certificate of competency for technical service ………………………………….Birr 460

 

  1. i) a renewed license or certificate…Birr 200

 

4/ A service fee for application to export sample minerals shall be determined by the Council of Ministers Regulations based on the study of the Ministry by taking into account the weight and type of the mineral.

 

5/ A service fee to obtain copies of maps pertaining to mining operations and such other services not specified under this Article shall be determined by the Council of Ministers Regulations based on the study of the Ministry.

 

6/ Except the mining license of large scale construction  minerals, fees for licenses and other services provided pursuant to Article 54 (1) of the Proclamation shall be determined by the laws of the respective Regional State.

 

  1. Failure to Pay or Late Payment

Without prejudice to any other recourses that the Licensing Authority take pursuant to the provisions of  Part Six of this Regulation, failure to pay or delay of payments specified under Article 67 of the Proclamation and Article 46 of this Regulation shall subject to a fine of 2% for each month or part thereof for the amount remains unpaid.

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