Act No. 89 / 2016 Coll.
Act amending Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended
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Effective from 01.01.2017
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01.01.2017
31.03.2016
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89
THE LAW
of 3 March 2016
amending Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended
Parliament has decided on this law of the Czech Republic:
Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 541 / 1991 Coll., Act No. 10 / 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., Act No. 296 / 2007 Coll., Act No. 157 / 2009 Coll., Act No. 227 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 85 / 2002 Coll., Act No. 350 / 2012 Coll.
1. After Paragraph 29, the following Section 29a is inserted:
Bany- technical records
(1) For the purposes of the registration of mining and operating data (hereinafter referred to as "mining '), the identification data of mineral deposits, the number of employees and other persons providing mining and related activities, the volume of stocks of deposits reserved for and non-reserved minerals, the volume of the plot, the amount of mining, the size of the areas concerned by mining, mining, the length of the mining works maintained, the consumption of explosives, and data on the remediation and reclamation of land affected by mining pursuant to Article 31 (5), and on the creation and use of financial provisions for remediation and reclamination and mining.
(2) The Ministry of Industry and Trade is responsible for the technical records of the mining industry.
(3) Data for mining and technical records are provided by the taxpayer for the remuneration of the minerals obtained pursuant to § 33h (a) and (b) and by the organisation which has been authorised to take the bearing of non-reserved minerals.
(4) The organisation referred to in paragraph 3 shall provide the data for the previous calendar year for the records of the mines by 28 February of the following calendar year.
(5) The organisation referred to in paragraph 3 shall provide the Ministry of Industry and Trade with data for the technical records in full, correct, true and in the manner and to the extent provided for in the implementing legislation.
(6) The Ministry of Industry and Trade provides the data kept in the mining and technical records to the public authorities at their request and to the extent necessary to exercise their powers; provide data to natural and legal persons only on the basis of the written consent of the organisation which provided the data to the mining and technical records.
(7) The data provided for the mining and technical records shall be kept by the Ministry of Industry and Trade for a period of 10 years from the date on which they were provided.
(8) The scope and manner of the management and the scope of the data provided by the Ministry of Industry and Trade are laid down in the Decree. "
(2) Paragraph 32a, including footnote 8, shall be deleted.
3. the following Part Eight is inserted after Part Seven, including the title and footnotes 27 and 28:
REIMBURSEMENT
REIMBURSEMENT FROM THE ENVIRONMENT
Reimbursement entity
(1) The paying agent of the charging area is the holder of the charging area.
(2) An organisation which has been designated as the holder of the control area or an organisation to which the control area has been transferred shall be considered as the holder of the control area for the purposes of the payment from the control area.
Subject matter of payment
The subject of the payment from the conquest area is the conquest area.
Basis of remuneration
The basis of the remuneration is the area of the conquest area defined on the surface in hectares.
Rate of remuneration
(1) The rate of payment from the quarrying area is CZK 300.
(2) The rate of remuneration from the quarrying area is CZK 1 000 if mining activities consisting in the preparation, opening and extraction of the exclusive bearing are allowed in the quarrying area.
Calculation of remuneration
The payment from the quarry shall be calculated as the product of the base rounded up to the whole hectares and the rate of remuneration.
Reimbursement period
(1) The payment period is the calendar year.
(2) Changes in the facts relevant to the payment from the charging zone occurring during the payment period shall not be taken into account.
Budget destination
(1) The revenue of the payment from the mining area is the revenue of the budget of the municipality in whose territory the recovery area is located.
(2) Where a mining area is situated in the territory of several municipalities, the yield shall be distributed to those municipalities according to the ratio of the areas of the parts of the mining area in the territory of each municipality according to the state of their territory on 1 January of the relevant calendar year.
(3) The accessories that follow the fate of the payment from the conquest spaces are the income of the state budget.
REIMBURSEMENT FROM PERIODS
Reimbursement entity
(1) The fee for the remuneration of minerals obtained is:
(a) holder of the conquest area;
(b) an organisation which has acquired the acquired minerals in carrying out a bearing survey in a specified exploratory territory; or
(c) he who carries out unauthorised conquest of an exclusive bearing or misleads a bearing survey in which he has acquired a reserved mineral.
(2) An organisation which has been designated as the holder of the extraction area referred to in paragraph 1 (a) shall be considered to be the holder of the extraction area referred to in paragraph 1 (a) or of the organisation to which the extraction area has been transferred.
Subject matter of payment
(1) The subject of the payment is completed minerals.
(2) For the purposes of reimbursement of minerals obtained, the following definitions apply:
(a) minerals for which a mining area has been established and which have been completed in the given payment period on the basis of a mining permit;
(b) reserved minerals obtained during a given payment period in carrying out a bearing survey in a specified exploratory territory; or
(c) reserved minerals obtained by unauthorised conquest of an exclusive bearing or by unauthorised exploration.
Sub-bases on remuneration
(1) The sub-basis of the remuneration is the quantity of a single type of recovered minerals reported as net mining in the mining area, which represents the loss of stocks in quantities in units and is intended for further processing or disposal. This production does not involve pollution or internal or external losses. Clean mining shall be collected and recorded by metering and geological documentation.
(2) The sub-basis for the remuneration of brown coal obtained in a surface way is the amount of heat contained in the gained brown coal. This amount of heat is determined as the product
(a) the quantities of brown coal obtained in a surface manner, reported as net mining in the mining area, which represents the loss of stocks by the recovery in units of quantities; the production does not involve pollution or internal or external losses; and
(b) the calorific value of this coal determined by a weighted average of the results of measurements carried out by an accredited laboratory which shall not be more than 1 year old; the calorific value shall be determined in accordance with a technical standard setting out the quality requirements for solid fuel 27).
(3) The accredited laboratory has the competence of a test laboratory recognised by the national accreditation body to carry out tests or sampling as defined in the Certificate of Accreditation according to a technical standard setting out the requirements for the competence of testing and calibration laboratories (28).
Rate of remuneration
(1) The rate of remuneration for the various sub-bases of remuneration is no more than 10% of the market price per unit of quantity for each type of mineral obtained.
(2) By regulation, the Government sets the remuneration rates for each sub-base.
(3) The level of remuneration rates may be increased on the basis of market price developments within a period of at least five years.
Calculation of remuneration
(1) The remuneration of the minerals obtained is calculated as the sum of the sub-payments and rounded up to the nearest hundred koruna.
(2) The sub-remuneration shall be calculated as the product of the sub-remuneration base and the rates for that sub-remuneration basis.
Reimbursement period
The reimbursement period shall be the calendar year.
Budgetary determination of remuneration
(1) Part of the remuneration of minerals recovered
(a) the sub-remuneration of brown coal obtained in a surface manner shall be:
1.33% of the budget of the municipality in whose territory the acquisition of brown coal was carried out on a surface basis, and
2.67% of State budget revenue,
(b) the part-payment of brown coal obtained in a deep-sea manner or of coal is:
1.75% of the budget of the municipality in whose territory the mining of coal or brown coal was carried out in a deep-sea manner; and
2.25% of national budget revenue,
(c) the sub-remuneration of radioactive minerals is from:
1.75% of the budget of the municipality in whose territory the mining of radioactive minerals has been carried out; and
2.25% of national budget revenue,
(d) the compensation from oil or flammable natural gas is from:
1.75% of the budget of the municipality in whose territory the extraction of oil or flammable natural gas has been carried out; and
2.25% of the national budget revenue, or
(e) other sub-payments are:
1.38% of the budget of the municipality in whose territory the mining of other minerals has been carried out; and
2.62% of State budget revenue.
(2) Where the mining of minerals has been carried out on the territory of several municipalities and the location of the quarrying cannot be reliably determined, part of the proceeds of the remuneration of the recovered minerals corresponding to the partial payment due to the municipal budget revenue in proportion to the areas of the parts of the conquest area in the territory of each municipality according to the state of their territory on 31 December of the relevant calendar year. Similarly, reserved minerals obtained in the course of bearing exploration in a specified exploratory territory shall be treated.
(3) The accessories that follow the fate of the remuneration of the minerals won are the income of the state budget.
Purpose of payment
(1) A part of the remuneration of 28% of the income of the State budget from the recovered minerals can only be used to eliminate the damage caused by the extraction of deposits reserved for and non-reserved minerals, to secure and dispose of abandoned mining works or to remediate, reclamate and revitalise state-owned land within the budget chapter of the Ministry of Industry and Trade.
(2) A part of the revenue from the remuneration of recovered minerals, which is the income of the State budget, of 12%, can only be used to detect, register, secure and dispose of old mining works and abandoned research mining works and to ensure the performance of a state geological service linked primarily to the protection and registration of mineral assets and raw materials resources, and to that by the subsequent disclosure of information resources, possibly supporting the implementation of state raw materials policy, risk factors and solutions to mining waste issues, within the budget chapter of the Ministry of the Environment.
MANAGEMENT OF REIMBURSEMENT
Reimbursement manager
(1) The management of the mining area remuneration and the remuneration of the recovered minerals is carried out by the District Mining Office, within whose jurisdiction:
(a) the conquest area or the largest part thereof, or the exploratory territory or the largest part thereof, is situated; or
(b) an unauthorised extraction of an exclusive bearing or an illegally carried out bearing survey has taken place in which a dedicated mineral has been obtained.
(2) The management of payments shall be governed by the tax rules.
Notification obligation
By 30 September, the Czech Mining Office shall send the Ministry of Industry and Trade a summary report on the collection of payments from the mining area and from recovered minerals in the immediately preceding period. This report shall contain information on:
(a) the total amount of the remuneration collected, the total amount of the remuneration collected for each type of mineral recovered and the remuneration collected corresponding to each of the mining premises; and
(b) the amounts of remuneration which have been transferred to the budgets of each municipality and to the State budget.
Obligations for the purposes of reimbursement of minerals gained
(1) A fee for the remuneration of mining minerals held by the quarrying area or an organisation which has acquired reserved minerals in the course of a bearing survey in a specified exploratory territory shall be required:
(a) keep records of the obtained minerals, broken down by the amount needed for the production of the mineral recovery declaration;
(b) record permanently in the metering and geological documentation the losses and additions of stocks and draw them into maps and cuts in details showing the location of the extraction and quantities of minerals; and
(c) indicate in the metering and geological documentation the mining boundaries reached on 31 December of each payment period, where appropriate reaching the date of transfer of the mining area; This does not apply if it is oil or flammable natural gas.
(2) The records of minerals recovered contain data on:
(a) the number of minerals obtained and the location thereof;
(b) the quantities of minerals recovered left in the mine at the extraction site;
(c) the quantities of minerals stored in forgings, drains and sewerage, with a separate indication of hiding and noise and a separate indication of the unused reserved minerals obtained from the stocks of the exclusive bearing;
(d) the quantity of unreserved minerals recovered from the extraction of the exclusive bearing;
(e) the quantities of minerals used without subsequent treatment;
(f) quantities of treated and treated minerals;
(g) the quantities of minerals consumed for their own use;
(h) the quantity of minerals sold; and
(i) the calorific value of brown coal obtained on a surface basis.
(3) In the case of recovered minerals for which the commercial mineral content is usually expressed as a percentage of the commercial component of the mass, the records of the recovered minerals also contain data on the quantity of:
(a) placing in the shop, the share of the utility component in the weight at stake and the amount of the utility mineral at stake;
(b) the product produced, after processing and, where appropriate, processing, the proportion of the use of the product's weight and the quantity of production mineral in the product; and
(c) the noise after treatment and treatment, the proportion of the utility component in the weight of the noise and the quantity of production mineral in the noise.
(4) The records of recovered minerals shall be kept for a period of 10 years from the end of the period of payment to which the dossier or indication relates.
Repayment
(1) The fees payable from the quarrying area and the remuneration payable from the recovered minerals, with the exception of the taxpayer pursuant to Paragraph 33h (1) (c), are required to submit a return.
(2) Reimbursement of the payment from the storage area shall be made no later than the end of the second calendar month following the month in which the payment period begins. Reimbursement returns shall be submitted no later than the end of the third calendar month following the end of the period.
(3) The deadline for the submission of the payment return from the mining area and the payment return from the recovered minerals cannot be extended.
(4) Reimbursement or additional return may be made only on a form issued by the Czech Mining Office or on a printing output from a computer printer which has data, content and layout identical to this form.
(5) An annex to the award of remuneration from the obtained minerals shall be a surface proof of the calorific value of the obtained brown coal determined in accordance with Paragraph 33j (2) (b).
Advances for the reimbursement of the minerals gained
(1) Reimbursement of recovered minerals under Paragraph 33i (2) (a) shall be paid through advances for the advance period.
(2) The advance period is the period from the first day following the last day of the deadline for submitting the return for the past period to the last day of the deadline for submitting the return for the subsequent period.
(3) The advances amount to 20% of the previous remuneration, which is the remuneration claimed by the taxpayer in the return for the last preceding period for which he submitted the return. In the case of the submission of an additional remuneration return higher for that period, in the case of the fixing of a higher remuneration by the administrator of the remuneration for that period or in the case of the fixing of a remuneration by the administrator of the remuneration for the subsequent period, the earlier payment shall be the higher or the fixed remuneration.
(4) For the purpose of determining the previous remuneration, the part of the remuneration corresponding to the minerals obtained shall not be taken into account when carrying out a bearing survey in a specified exploratory territory.
(5) Advances are due by the end of the third, sixth and twelfth calendar months of the advance period. No later than 15 days after the deadline for payment of the advance, the fee payer shall submit a notification indicating the territory of the municipality in which the extraction took place during the last 3 months before the date of payment of the advance and the quantities of minerals recovered in that territory. The notification can only be made on a form issued by the Czech Mining Office or on a printing output from a computer printer which has data, content and layout identical to this form.
(6) After the payment period has been completed, advances paid during that period shall be counted against the payment of the remuneration due for that payment period.
Limit for the prescription and payment of remuneration of minerals gained
Reimbursement of recovered minerals is not prescribed or paid if it is less than CZK 1,000.
Interest on late payments
The amount of interest on late payments shall be 0,1%.
Waiver of remuneration from recovered minerals
(1) The Ministry of Industry and Trade, with the approval of the Ministry of Finance, the Ministry of the Environment, the Czech Mining Office and the municipality, in whose territory the exclusive deposits are being acquired, may, at the request of the taxpayer, waive the remuneration of the recovered minerals if the taxpayer proves to the application that the mine or quarry in question has been affected by an accident in the existing exclusive bearing and the accident has caused material damage or a loss of profit of at least 70% of the remuneration of the recovered minerals during the previous period; the application shall be supported by a confirmation of the relevant peripheral mining office.
(2) The same copy of the decision to waive the remuneration of the minerals acquired will be sent by the Ministry of Industry and Trade to the Ministry of Finance, the Ministry of the Environment, the Czech Mining Office, the competent district mining office and the municipality in whose territory the exclusive bearing is being taken.
27) ČSN 44 1400 - Principles and technical requirements for the quality of solid fuels.
28) ČSN EN ISO 17025 - Conformity assessment - General requirements for the competence of test and calibration laboratories. '
Parts 8 to 11 shall be renumbered as parts 9 to 12.
4. In Paragraph 35, the following paragraph 3 is inserted after paragraph 2:
"(3) An abandoned mine is, under this law, a mining work the owner or operator of which is known but is not used permanently or in the long term. '
Paragraphs 3 to 7 shall be renumbered paragraphs 4 to 8.
5. After Paragraph 40, the following Sections 40a and 40b are inserted:
"Administrative offences of legal and business natural persons
(1) The organisation referred to in Article 29a (3) shall commit an administrative offence by failing to provide data for the technical records in a timely, correct, truthful or appropriate manner, contrary to Article 29a (4) or (5).
(2) A fine of up to 100 000 CZK shall be imposed for the administrative offence referred to in paragraph 1.
(1) The legal person shall not be liable for an administrative offence if he proves that he has made every effort to prevent an infringement.
(2) In determining the scale of the fine, account shall be taken of the seriousness of the administrative offence, in particular the manner in which it was committed and its consequences and circumstances in which it was committed.
(3) Liability for an administrative offence shall cease if the administrative authority has not initiated proceedings concerning it within 3 years of the date on which it became aware of it, but no later than 5 years after the date on which it was committed.
(4) Administrative offenses under this law are discussed by the Ministry of Industry and Trade.
(5) The liability for conduct arising in or directly related to the business of a natural person shall be subject to the provisions of the Liability and Penalty Act.
(6) The income from fines is the income of the state budget. '
6. In Paragraph 41, the word "32a 'is replaced by" Part Eight';
Transitional provisions
1. For the payment obligations for the payment of the payment of the payment from the storage space pursuant to Act No. 44 / 1988 Coll., as effective before the date of entry into force of this Act, for the calendar years before the date of entry into force of this Act, as well as for the rights and obligations relating thereto, Act No. 44 / 1988 Coll., as effective before the date of entry into force of this Act, and Decree No. 617 / 1992 Coll., as effective before the date of entry into force of this Act shall apply.
2. For the reimbursement of the remuneration of recovered minerals pursuant to Act No. 44 / 1988 Coll., as effective before the date of entry into force of this Act, for the calendar years before the date of entry into force of this Act, as well as for the rights and obligations relating thereto, Act No. 44 / 1988 Coll., as effective before the date of entry into force of this Act, and Decree No. 617 / 1992 Coll., as effective before the date of entry into force of the Act.
3. The organisation shall notify the Regional Mining Authority no later than 3 months from the date of entry into force of this Act of the quantities of minerals obtained in the last calendar year before the date of entry into force of this Act which have not been sold or consumed for their own use before the date of entry into force of this Act. For these obtained minerals, the remuneration of the obtained minerals shall be determined, determined and paid in accordance with Act No. 44 / 1988 Coll., as effective before the date of entry into force of this Act, and Decree No. 617 / 1992 Coll., as effective before the date of entry into force of this Act. These minerals shall be deemed to have been sold or consumed for their own use no later than 1 year after the date of entry into force of this Act. The organisation shall submit a return of payment and pay the remuneration for those minerals obtained no later than the end of the 17th calendar month following the date of entry into force of this Act. The advance is not paid for these minerals. The remuneration for these minerals shall be calculated as the product of the quantity of such minerals in units of quantity and the proportion of the amount of the amount of the payment indicated in the return for the last calendar year before the date of entry into force of this Act and the amount of the extraction in units of the quantity indicated in the return for the last calendar year before the date of entry into force of this Act. The remuneration received from the minerals acquired for these minerals shall be distributed by the District Mining Office to individual beneficiaries as well as the remuneration received from the minerals obtained for the last calendar year before the date of entry into force of this Act.
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Regulation Information
| Citation | Act No. 89 / 2016 Coll., amending Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.03.2016 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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