Order No. 198 of the National Agency for Mineral Resources validating Technical Instructions on recording, reporting, calculation and payment of mining tax and mining royalty.

These Technical Instructions establish the procedure for recording, reporting, calculation and payment of mining tax and mining royalty. Mining tax and mining royalty shall be paid to state budget by holders of licenses/permits for exploration and mining activities (including experimental mining carried out in the process of exploration activity). Holders of licenses/permits must register with tax authorities within 15 days from the date of entry into force of licenses/permits. The amount of tax due to the budget of the state shall be calculated on the basis of minerals explored and extracted on the perimeter established by the act of concession/administration and the specific unit value per type of activity. Royalty (fee) for the activity of prospecting, exploration or exploitation of mineral resources/reserves shall be declared to the competent fiscal body within the legal term. Annexes contain the forms of reports.