Decree No. 63 / 2005 Coll.
Decree amending Decree No. 617 / 1992 Coll., on the details of payment of payments from mining premises and obtained reserved minerals, as amended by Decree No. 426 / 2001 Coll.
Valid
Effective from 01.04.2005
63
DECLARATION
of 31 January 2005
amending Decree No 617 / 1992 of the Ministry of Economic Affairs Coll., on the details of the payment of payments from mining premises and from acquired reserved minerals, as amended by Decree No 426 / 2001 Coll.
The Ministry of Industry and Trade, in agreement with the Ministry of Finance and the Czech Mining Office, provides pursuant to § 32a paragraphs 2 and 9 of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 541 / 1991 Coll. and Act No. 315 / 2001 Coll.:
Decree No. 617 / 1992 Coll., on the details of the payment of payments from mining premises and from acquired reserved minerals, as amended by Decree No. 426 / 2001 Coll., is amended as follows:
1. Article 3, including the title and footnotes 3a, 3b, 3c, 3d, 4 and 4a shall read as follows:
Reimbursement of recovered minerals
(1) Reimbursement of recovered minerals is calculated as the product of the proportion of the cost of mining minerals to the total cost of manufacturing the products of recovered minerals, the sales achieved for the sale of products made of recovered minerals and the rate of remuneration. The rate of remuneration is set out in Annex 1. The calculation of the remuneration of recovered minerals shall be as set out in Annex 2.
(2) The cost of conquest includes its own direct costs (3a) spent on opening, preparing and conquering the exclusive bearing. The costs of the plot, or of its depreciation (3b), the shredding works and the secondary disassembly of minerals shall always be considered as direct costs in the process. In addition, the costs of extraction are the costs of transporting the materials for the extraction and discharge, the costs of maintaining the plants and equipment to ensure their safe condition, if they have been incurred in connection with the extraction, and the costs of paying for mining and remediation costs.
(3) The total costs of manufacturing mineral products shall include the costs of extraction referred to in paragraph 2 and other own costs incurred for the treatment and processing of mineral products (3) and processing into products, including their sale. The total costs shall not include the cost of transporting mineral to customers and the cost of other non-mineral-related activities of the organisation.
(4) If the obtained mineral is sold directly as a product without its treatment and processing, the cost of extraction is the same as the total cost of the production of mineral products.
(5) The sales of products made from recovered minerals shall be included in the sales of products sold, including the valuation of products used for own consumption, in their own cost (3d).
(6) The accounting document on the costs of the organisation, the sales for the products sold and the proof of the volume of production considered to be the statistical statement Hor (MPO) 1-01 to which the Ministry of Industry and Trade (hereinafter referred to as "the Ministry ') carries out a statistical survey of the mining conditions under the special regulation 4a.
(7 If it is not possible to clearly identify the site of the extraction of the mineral with regard to the nature of the bearing, the extraction technology, or, where appropriate, the method of handling the recovered minerals (e.g. oil, natural gas, underground mining methods), the part of the remuneration payable to municipalities shall be distributed mutatis mutandis in accordance with Article 2 (1).
3a) Paragraph 25 (4) (c) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll., Act No. 575 / 2002 Coll., Act No. 437 / 2003 Coll. and Act No. 257 / 2004 Coll.
3b) Section 26 of Act No. 586 / 1992 Coll., on Income Tax, as amended.
3c) § 2 (d) of the Act of the Czech National Council No. 61 / 1988 Coll., on Mining Activities, Explosives and 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.
3d) § 25 paragraph 1 (d) of Act No. 563 / 1991 Coll., as amended.
4) Paragraph 32a (4) of Act 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 Coll.
(4a) Paragraph 10 (3) of Act No. 89 / 1995 Coll., on the State Statistical Service, as 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. '.
2. In Article 4 (1), the words "(hereinafter referred to as the Ministry) 'are deleted.
3. Article 5 shall be deleted, including the title.
4. In the first sentence of Paragraph 8 (3), the words "determining the basis of remuneration (§ 5)," shall be deleted.
5. Annex 2 shall read as follows:
"Annex No 2 to Decree No 617 / 1992 Coll.
Method of calculating the remuneration of the minerals gained
U = NdNc · T · S100,
where Nd = cost of conquest of mineral (thousand CZK)
Nc = total cost of production (thousand CZK)
T = sales for sales of products (thousand CZK)
S = rate of remuneration (%)
U = total rate of payment (thousand CZK). "
Efficacy
This Decree shall take effect on 1 April 2005.
Minister:
Ing. Urban v. r.
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Regulation Information
| Citation | Decree No. 63 / 2005 Coll., amending Decree No. 617 / 1992 Coll., on the details of the payment of payments from mining premises and the obtained reserved minerals, as amended by Decree No. 426 / 2001 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.02.2005 |
|---|---|
| Effective from | 01.04.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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