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
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
PART THE FIRST
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
(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
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
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)).
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.
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
(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.
time limits and how to manage payments
(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.
(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
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
(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
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.
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.
This Decree shall take effect on the date of publication.
Ing. Dyba CSc. v.r.
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
The method of calculating the remuneration earned from minerals
U = ---- . T. ------ ,
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.
8) § 32a of the paragraph. 7 of law 44/1988 Coll., as amended by Act No. 541/1991