Minerals Tax Act (No. 422 of 2001).

The present Act lays down rules on the tax to paid on such mining minerals as referred to in Section 2 of the Mining Act (621/2011). An entity that has extracted mining minerals and is assumed to have the necessary permit to conduct mining operations as specified in mining legislation shall be liable to the tax established in this Act. The tax on the minerals referred to in the Appendix of this Act is 0.6 percent of the taxable value of the metal contained in the mining mineral. The tax on other mining minerals than those referred to in the Appendix is 0.20 euros per ton of ore or concentrate. The Act contains specific rules on when the obligation to pay taxes arises, determination of the taxable value, responsible authority, businesses' obligation to register, among others. The Appendix contains a list of minerals taxed based on value.