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
1 February 2013

Government Ordinance no. 6 / 2013, imposing special taxation measures for companies deriving income from exploitation of mineral resources, other than natural gas, has been published.

The tax on the exploitation of mineral resources, other than natural gas, is due by:

  • Taxpayers, including their subsidiaries, whose main activity corresponds to one of the following NACE codes:
    • forest exploitation (NACE code 0220);
    • mining of hard coal (NACE code 0510);
    • mining of lignite (NACE code 0520)
    • extraction of crude petroleum (NACE code 0610),
    • mining of iron (NACE code 0710);
    • mining of uranium and thorium ores (NACE code 0721)
    • mining of other non-ferrous metal ores (NACE code 0729);
    • other mining activities (NACE code 0811, 0812, 0892, 0899).
  • taxpayers belonging to the same group of economic interests and whose activities correspond to the NACE codes presented above;
  • taxpayers licensed for the exploitation of mineral resources, but whose principal activity does not correspond to the above NACE codes.

The tax rate is o.5% and is applicable to

  • Revenues obtained by the above-mentioned taxpayers, included in the turnover calculated under accounting regulations in line with European directives;
  • Revenues obtained from main business activities, for the above taxpayers which apply accounting regulations in line with international financial reporting standards.

As of 1 February 2013 and until 31 December 2014, the tax has to be declared and paid on a monthly basis, by the 25th of the month following that for which the tax is calculated. An ANAF Order is to be published providing the template and the content for the statement.

[Source: Romanian Official Gazette no. 52 / 23 January 2013]

For more information, please contact Peter de Ruiter, Mihaela Mitroi, Ionut Simion and Daniel Anghel.

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