Tax on exploitation of mineral resources, other than natural gas

Tax on exploitation of mineral resources, other than natural gas

View this page in: Romanian
9 October 2013

Law no. 262 / 2013 amending Government Ordinance no. 6 / 2013 imposing special taxation measures for companies deriving income from exploitation of mineral resources other than natural gas was published on 7 October 2013. The law will enter into force on 10 October 2013.

The Law introduced the following amendments to the Government Ordinance no. 6 / 2013:

The tax on the exploitation of mineral resources other than natural gas is also due by taxpayers owning exploitation passes, these being assimilated to exploitation licences.

The method for calculating the tax on income derived from the exploitation of natural resources has been clarified and varies depending on the destination of the resources.

The tax rate is o.5% and is applicable to:
a) income derived from the direct sale of natural resources or of the ones resulting from a processing / preparation / assortment process which are not used for obtaining other types of products;
b) income corresponding to the  natural resources used as raw materials and having the price listed on a stock exchange;
This income is calculated based on a formula that takes into account the quantity of finished products sold in the reference month, the average price of natural resources by reference types and an average production ratio.
c) income corresponding to the natural resources used as raw materials and the price of which is not listed on a stock exchange.

This income is computed based on a formula similar to the one for natural resources listed on a stock exchange, with the sole difference that the value used in the calculation is the average cost of extracting the natural resources.

If the taxpayers do not carry out processing activities during one month, but they sell products from the existing stock, for the tax computation there will be used the coefficients from the previous month of processing.

The tax is also due for the natural resources exploited before the 1st  of February 2013 and sold after that date.


[Source: Official Gazette of Romania no. 621]



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