Payment declaration from the extracted minerals

Main information

The taxpayer for payment from the extracted minerals is obliged to file a payment return. Payment declaration for the fee from the extracted minerals shall be submitted no later than the end of the second calendar month following the month in which the payment period begins.

This applies to you if

You are a mining organization that mines reserved minerals.

Extracted minerals for the purposes of compensation from extracted minerals means:

• minerals for which a mining area has been determined and which were extracted in the given payment period on the basis of a mining activity permit,
• reserved minerals obtained during the payment period during the deposit exploration in the specified exploration area, or
• reserved minerals obtained by unauthorized mining of an exclusive deposit or by unauthorized deposit exploration.

When to use this service

In the case where the mining organization handles the extracted minerals. 

The payment declaration is always submitted by March 31 of the calendar year following the end of the payment period.

Vyřízení služby - elektronicky

What you need if you are using this service

It is necessary to submit a scanned declaration (in the case of filing with a data box), or its electronic version provided with an electronic signature.

Forms in electronical form are interactive.

Where and how to solve this service

It is necessary to make an application to the relevant district mining authority; this step can also be done electronically (e-mail, data message, filling in the interactive form).

Electronic contacts at the filing offices of district mining authorities.

Vyřízení služby - osobně

What you need if you are using this service

Make a personal submission to the relevant district mining authority, or send your submission by mail.

Forms in printed form will be provided by the District Mining Authority on request.

Forms in electronical form are interactive. 

Where and how to solve this service

The service can be solved by submitting a personal application (filing office, protocol) to the relevant district mining authority, or to address a postal item to the relevant district mining authority.

Contacts for the district mining authorities can be found on the website of Czech Mining Authority.

Additional information

What is the benefit of this service

Fulfillment of obligations to public budgets.

Appeal options

Filing is a unilateral act of the taxpayer against the office; therefore, there is no appeal. The process is governed by the Mining Act and the Tax Code.