About Paying Remittances Of Mining Areas, And From Earned Win. Minerals

Original Language Title: o placení úhrad z dobývacích prostorů a z vydobytých vyhr. nerostů

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617/1992 Sb.


the Ministry of economy of the Czech Republic

of 3 July 2003. December 1992

the details on the payment of the reimbursement of the mining areas and from seized

reserved minerals

426/2001: Sb.

63/2005: Sb.

The Ministry of economy of the Czech Republic shall determine in agreement with the

the Ministry of Finance of the Czech Republic and the Czech Mining Authority under section

paragraph 32A. 2 and 9 of Act No. 44/1988 Coll., on the protection and utilization of mineral resource

wealth (the top Act), as amended by the Act of the Czech National Council No. 541/1991



basic provisions

§ 1

The procedure of organization

From fulfilling the obligations provided for by law with regard to the Organization of the ^ 1)

the following tasks:

calculate the amount of the reimbursement) under this Ordinance, including any

finance charge memo, ^ 2)

(b) the calculation of the reimbursement) to keep the documents and deliver them to the inspection authorities on the

their request,

(c) the payment of the total) of space and of the minerals on the seized

the exclusive bearing, for whose conquest mining area has been established,

on behalf of the district mining Office in the place where is located the mining

space exclusive of the bearing; If the mining area in the designated

two or more district mining offices, paid reimbursement on account of the

the district mining Office in whose district is the greater part of the total


(d)) to submit on the dates laid down by this Decree to the competent

district mining offices to pay returns and other documents necessary for the

control of the determination of the amount of individual payments and their distribution

authorized recipients,

e) keep supporting documents to calculate payments for five years. The decision on the

reduction or exemption from payment of earned minerals stores

Organization as part of the reference material to dobývacímu

space. When the liquidation of the Organization papers relays to the competent

the district mining Office.


calculation of payments

§ 2

Payment of the total space

(1) Payment of the calculated area broken down by organization

the proportion of the total area of the space belonging to the municipalities, which

the mining area covers. The basis for the calculation of the remuneration is total

the total area of the coordinates of the vertices of the determined

calculation of the proportion of the total area, the area under the jurisdiction of the territory of the

municipalities (in planimetrickém the determination of the average of the three measurements of the balanced on

the total surface area) and its own calculation of the remuneration from the desktop

and its shares. As a basis, it's the map of the surface of the ^ 3), led by


(2) in the case of a newly charged, or changing mining areas is

the calculation of the shares in each of the areas of cadastral municipalities in total

the total surface area included in the reference material to dobývacímu


(3) the basis for the calculation of areas to cover the total area of the State is

cadastral territory of municipalities and the demarkace area in force on the date of

compensation (§ 6 (1)).

§ 3

Payment of earned minerals

(1) payment of earned minerals is calculated as the product of the proportion of

the costs of mining to the total costs, for the manufacture of products from

grown from minerals, the sales made for the sale of products made from

grown from minerals and rates of payment. The amount of the rates payment is listed in the

Annex No 1. Calculation of the remuneration of the minerals seized shall be made by

Annex No. 2.

(2) the costs of mining include custom direct náklady3a) spent on

otvírku, preparation and extraction of the exclusive bearing. During the conquest, for

direct costs always consider the cost of the skrývku, or its

depreciation, ^ 3b) the blasting and secondary disintegration of minerals. The cost of the

conquest are the cost of the transport of goods on the heaps and hoppers,

the cost of maintaining plants and equipment to ensure their safe

State if they were incurred in connection with mining, and costs

spent on payment of mining damage and remediation and reclamation.

(3) the total cost of the manufacture of products from seized minerals include

the cost of the conquest referred to in paragraph 2 and other own costs incurred

on the editing and processing of minerals won ^ 3 c) and the processing of products,

including their sale. In the total cost does not include the cost of

transport of mineral to the customer and the costs of other activities of the Organization

not associated with the extraction of minerals.

(4) if the won without his editing and mineral processing sells

directly to the product, the cost of mining is identical with the total

the cost of making products from seized minerals.

(5) The sales of products made from mineral-won is counted

the turnover for the sold products, including products used for custom pricing

consumption, in the company's own costs. ^ 3d)

(6) the basis of the calculation of the reimbursement of the proof of the cost of the Organization of

resulting revenue for products sold and proof of the volume of production, which is considered to be

statistical statement Hor (MPO) 1-01, which the Ministry of industry and

Trade (hereinafter referred to as "the Ministry") is a statistical survey

on mining-technical conditions of mining under a special prescription. ^ 4a)

(7) included in the calculation of remuneration is the calculation of the mining shares fall

authorized recipients. ^ 4) if it is not possible to uniquely determine the place pry

with regard to the nature of the mineral deposits, mining technology, or

the method of handling-earned minerals (e.g. oil, gas, methods

underground leaching of minerals), the portion of the payment attributable to the municipalities

Similarly, under section 2 (2). 1.

§ 4

Reduction or exemption from payment of earned minerals

(1) an application for a reduction or exemption from payment of earned minerals

is administered through the relevant district mining authority, which

it progresses with your expression to the decision of the Ministry of industry and

trade ^ 5). Organization of the request shall consult with the municipalities whose territory is the exploitation of

without prejudice to the. The opinion of the competent municipalities must be accompanied by the application.

(2) a reduction or exemption from payment of the may request an organization


and) shows in the year for which the calculation is performed, the payment balance of zero

the gain or loss, or is receiving in that year, the contribution from the


(b)) was affected by the accident at the dobývaném the exclusive bearing and crash

caused material damage, or loss of profits in the amount of at least 70%

the remuneration paid by the Organization in the previous calendar year; the legitimacy of the

the request must be confirmed by the relevant district mining authority,

(c)) in this way, addresses the mitigation of social problems that would lead

limiting or stopping the mining in the area, or who wants to

start a profitable little mining in an area with a lack of

opportunities; the application must be accompanied by a representation of the appropriate District

the Office,

(d)) wants to ensure or sustain a profitable little mining, on which it is

dependent processing industry in the region; the application must be accompanied by the

representation of the customer at least 50% of the production to the equivalent

security of raw materials from other sources,

(e) the dotěžit residual stocks) wants exclusive use of bearing

does not let you make a profit that would outweigh the costs for the compensation of the

grown from minerals.

(3) the application must contain information about organisations the exclusive bearing,

the quantity, quality and conditions of the mining of its inventory, the circumstances significantly

affecting the cost of conquest (economic analysis section of the conquest), more

the definition of the reasons for the request in accordance with paragraph 2, the technical characteristics of the

issue and change, or other circumstances justifying the request, with the

the relevant papers.

§ 5



time limits and how to manage payments

§ 6

Payment deadlines

(1) the annual payment from the desktop area of the organization always applies to the

31 March of that year.

(2) payment of a deposit of minerals to be seized is charged, and that for each

a quarter of a year. The deposit is payable to the end of the following quarter.

The last payment for the previous calendar year shall comprise the total bill

payment is due within the 31. March of the following year.

(3) Organization, which has asked for a reduction or exemption from payment of the

pursuant to section 4 shall, pending the decision of the things pay

payment in the amount of the originally set.

§ 7

Tender management

(1) the administration of payments for the purposes of this order means a search for payers

the discovery of the correctness of payments, the calculation of the basis of payment and the amount of the reimbursement,

review the timeliness and completeness of remittance payments, recovery of payments from the

bad payer, account management and remittance transfers payments to eligible recipients.

(2) the administration of the district mining offices exercised by remittance.

(3) the district mining offices shall, in the performance of the administration of payments appropriately

According to the regulations on administration of taxes and fees, ^ 6) where this Ordinance

provides otherwise.

§ 8

Keeping the accounts of payments

(1) the district mining offices shall keep accounts of payments

and the remittance from the desktop) for the area,

(b) payment of earned) of minerals.

(2) the basic unit of accounts of payments is the mining area

the exclusive bearing; If it is not specified, then pry out the mineral

specified cadastral areas of the municipality.

(3) the basis for account management of payments referred to in paragraph 1 shall return to

pay [section 1 (c) (d))] containing the calculation of payments and their distribution

authorized recipients (§ 2) and (3) submit to the organizations within the time limits

the same time limits for payments (section 6). The form of the Declaration issued by the Czech

mining Office.

§ 9

Remittance transfers

(1) the district mining Office converts through bank payment in

benefit of those entitled ^ 7) after the deadline for remittance payments from the organisations

in the quarter following the expiry of the time limits under section 6 (1). 1 and 2.

(2) the remuneration paid by organisations in spare time ^ 8) converts the circuit

mining Office in favor of those entitled ^ 7) at the same time

the closing of the ordinary remittance payments during the reference period.


transitional and final provisions

§ 10

Cover of the area for the year 1991 and 1992 the Organization shall pay to the

three months after the entry into force of the Decree.

§ 11

Proof of payment of the total space calculation according to § 2 (2). 1 u

mining areas laid down before the effective date of this order, the

submitted to the competent District Office when the first motion for payment of the remuneration.

§ 12

This Decree shall take effect on the date of publication.


Ing. Dyba CSc. v.r.

Č. 1

The amount of the payment rates by type of mineral vydobytého

Kind of vydobytého mineral Rate



1. Radioactive minerals 0.3

2. Oil the bearings with residual

inventory dotěžovanými using

secondary mining methods 0.5

3. Petroleum and flammable natural gas 5

4. Rudy 10

5. Graphite 1

6. the Diatomite 2

7. The glass and Foundry Sand 6

8. Bentonite 2

9. the Minerals used for stonework

production, including the fissile Shales 8

10. Technically usable crystals of minerals

and precious stones 10

11. Gypsum 5

12. Ceramic clays and mudstones that extracted 0.5

13. Ceramic clays and mudstones of the extracted


14. Kaolin for porcelain production 8

15. Kaolin for paper industry 6

16. other kinds of kaolin 2

17. Živcové lessons 1

18. other živcové raw material 8

19. quartz, quartzite, dolomite, marl,

basalt, trachyte, znělec, if these

minerals are suitable for chemical-technological

working or processing by melting 4

20. Vysokoprocentní limestone 10

21. other limestone and cement raw materials 4

22. the Coal that was extracted 0.5

23. Coal extracted surface-1.5

24. other reserved minerals 5

25. Building stone 2

26. Sand-gravel mix 3

27. Clay raw materials 1

28. other non-reserved minerals 2

Č. 2

The method of calculating the remuneration earned from minerals

Nd With

U = ---- . T. ------ ,

NC 100

where Nd = the cost of mining of the mineral (tis. EUR)

NC = the total cost of the Organization, for the manufacture of products (THS. EUR)

T = revenues from sale of products (THS. EUR)

S = rate of remuneration (%)

U = the amount of rates of remuneration total (thous. CZK).

1) § 5a of Act No. 44/1988 Coll., on the protection and utilization of mineral resources

(Act), as amended by Act No. 541/1991 Coll.

2) § 32a of the paragraph. 7 and 9 of Act No. 44/1988 Coll., as amended by Act No. 541/1991


3) section 19 of the Decree the Czech Mining Authority no. 435/1992 Coll., on mining

measuring documentation when mining activity and certain activities

carried out using mining techniques.

3B) section 26 of Act No. 586/1992 Coll., on income taxes, as amended


3 c) section 2 (a). (d)) of the Act of the Czech National Council No. 61/1988 Coll., on mining

activities, explosives and the State Mining Administration, as amended by Act No.

425/1990 Coll., Act No. 542/1991 Coll., Act No. 169/1993 Coll., Act No.

128/1999 Coll., Act No. 71/2000 Coll., Act No. 124/2000 Coll., Act No.

315/2001 Coll., Act No. 206/2002 Coll., Act No. 320/2002 Coll., Act No.

226/2003 Coll. and Act No. 227/2003 Coll.

3D) § 25 para. 1 (b). d) of Act No. 563/1991 Coll., as amended


4) § 32a of the paragraph. 4 of law No. 44/1988 Coll., as amended by Act No. 541/1991

Coll., Act No. 101/1993 Coll., Act No. 168/1993 Coll., Act No. 132/2000

Coll., Act No. 258/2000 Coll., Act No. 366/2000 Coll., Act No. 315/2001

Coll., Act No. 61/2002 Coll., Act No. 320/2002 Coll. and Act No. 150/2003


4A) § 10 para. 3 of Act No. 89/1995 Coll., on State statistical service, in

amended by Act No. 356/1999 Coll., Act No. 220/2000 Coll., Act No.

256/2000 Coll., Act No. 411/2000 Coll., Act No. 202/2002 Coll., Act No.

320/2002 Coll., Act No. 81/2004 Coll. and Act No. 562/2004 Coll.

5) § 32a of the paragraph. 3 of Act No. 44/1988 Coll., as amended by Act No. 541/1991


6) Law No. 377/1992 Coll., on administration of taxes and fees.

7) § 32a of the paragraph. 4 and 5 of law No. 44/1988 Coll., as amended by Act No.

541/1991 Sb.

8) § 32a of the paragraph. 7 of law 44/1988 Coll., as amended by Act No. 541/1991