Title V: Financial Provisions
Chapter I: Surface Rights and Royalties
Article 159: General Provisions
Article 159 – I: General principle
Article 159 – II: Fixed fees and annual royalties
Article 160: Surface Royalties
Chapter II: Taxes on the Extraction of Mineral Substances and Tax on Quarry Substances
Article 161: Tax on the Production of Mineral Substances other than Precious Metals
Article 161-I: Tax on the industrial and semi-industrial production of Precious Metals
Article 162: Tax on Substances from Quarries
Chapter III: Export Taxes
Article 163: Tax on the Export of Mineral Substances other than Precious Substances
Article 163-I: Simplified declaratory regime
Article 163- II : Export tax on Precious Stones and other Gemstones
Article 164: Export Tax on Artisanal Gold, Precious Stones and Other Gemstone Production
Article 165: Allocation Among Various Budgets
Chapter IV: Mining Lists
Article 166: Definition and Procedure for Approving the Mining List
Article 167: Classification of Goods Included in the Mining List
Chapter V: Definition of Phases of Activity
Article 168: Definition of Phases of Activity
Chapter VI: Tax Provisions Applicable to All Phases of Activity
Article 169: Tax Regime for Employees of Holders of a Mining Title
Article 170: Withholding on Non-Salary Revenue and Personal Belongings of Expatriate Employees
Article 170-I: Withholding on non-salary revenue
Article 170-II : Personal Belongings of expatriate employees
Chapter VII: Tax and Customs Benefits During the Exploration Phase
Article 171: Measures for Exemption During the Exploration Phase
Article 171-I: Tax exemptions in the Exploration Phase
Article 171-II : Customs duties
Article 172: Reporting Obligations
Chapter VIII: Tax and Customs Benefits During the Construction Phase of the Mine
Article 173: Exemption from VAT and other Taxes
Article 174: Exemption from Customs Duties and Reporting Obligations
Article 174-I: Exemption from customs duties
Article 174-II: Reporting obligations
Chapter IX: Tax and Customs Benefits During the Operating Phase
Article 176: Taxation on Profits and other Taxes
Article 177: Expenses Deductible from Profits
Article 178 – I : Provision for the Rehabilitation of a Deposit
Article 178-II: Customs duties in the Operating Phase
Article 179: Customs Duties for Onsite Processing Equipment
Article 180: Customs Duties for Extraction Equipment
Chapter X: Direct Subcontractors
Article 181: Direct Subcontractors and Deconsolidation Regime
Article 181–I: Definition of direct subcontractors
Article 181–II : Tax and customs regime for direct subcontractors
Article 181–III: Obligations of direct subcontractors
Chapter XI: Operation Ring Fencing
Article 181-IV : Deconsolidation regimes
Chapter XII: Stabilization of Fiscal and Customs Regimes
Article 182: Application of Stabilization Regime to Mineral Substances
Article 183: Changes in the Classification of the Mining Operating Permit for Quarry Substances.
Chapter XIII: Currency Regulations
Article 184: Opening of Foreign Currency Accounts
Article 185: Transfer Guarantees
Article 186: Declaration of Import and Export of Precious Materials
Chapter XIV: Other Accounting and Economic Provisions
Article 187: National Accounting Plan and Audit