Taxpayers
organisations and individual entrepreneurs recognised as users of subsoil
Subject to tax
Extracted commercial minerals
Tax base
Thetax base is the result of self assessment tax. It is established as the value of extracted minerals or as a multiple of the quantity of extracted minerals and a certain solid tax rate subject to a coefficient.
Taxable period
Calendar month
Tax rate
Determined for each type of exacted mineral
Tax payment
Not later then the 25 th day of the month following the expired tax period
Tax return
shall be filed not later than the last day of the month following the expired tax period.