Annex:The
model order for the payment and for the penalty
Inter-Ministerial Order Of the 27 Safar 1424 corresponding to 29 April 2003 Enacting article 155 of
the Mining Law setting out the procedures for payment of all taxes, fees and penalties
The Minister of Finance
The Minister of Energy and Mining
Given order number 76-101 dated 9 December 1976 as amended and supplemented concerning the code of direct and similar taxes
Given law number 01-10 of 11 Rabie Ethani 1422 corresponding to 3 July 2001, the Mining Law notably article 155
Given presidential decree n° 02-208 dated 6 Rabie Ethani 1422 corresponding to 17 June 2002 concerning nomination of members of the Government
Given executive decree No 02-66 1422 of the 23 Dhou EL Kaada corresponding to 06 February 2002 setting out the procedures for awarding mining rights
Given executive decree no. 02-471 of 20 Chaoual 1423 corresponding to 24 December 2002 on the distribution of revenue from the extraction fee and the surface tax as between the Mining Public Patrimony Fund and the Commun Fund for local authorities, for the benefit of Communes
Orders:
Article 1: In application of the provisions of article 155 of law number 01-10 of 11 Rabie Ethani 1422 corresponding to 3 July 2001, the Mining Law, this order sets out the procedures for payment of all taxes, fees and penalties
Article 2: The stamp duty under the provisions of article 156 of the above-mentioned Mining Law is payable to the tax office where the office of the Agence Nationale du Patrimoine Minier issuing the taxation order is located.
Article 3: In conformity to the provisions of article 44 of the above-mentioned Mining Law the Agence Nationale du Patrimoine Minier and any of its local offices are responsible for issuing the taxation order for stamp duty in accordance with the scale fixed in the Mining Law.
The model taxation order is set out in annex 1 of this Order.
Article 4: The surface tax instituted by the provisions of article 157 of the abovementioned Mining Law is payable to the tax office in which the Agence Nationale du Patrimoine Minier issuing the taxation order is located.
Article 5: In conformity to the provisions of article 44 of the above-mentioned Mining Law the Agence Nationale du Patrimoine Minier and its local offices are responsible for issuing the payment order for the surface tax according to the scale fixed in the Mining Law.
The printed form for ordering the surface tax payment is given in annex 1 of this Order.
Article 6: Income from the ward of the mining permits is paid to the tax office where the registered office of the Agence Nationale du Patrimoine Minier Is located.
Article 7: in conformity to the provisions of article 44 of the above-mentioned Mining Law and article 9 of Executive Decree number 02-66 of the 23 Dhou El Kaada corresponding to 6 February 2002 laying down the procedures for award of mining permits, the successful contractor will submit a certified cheque for the amount of its bid made out to the tax office designated in the previous article.
Article 8: The extraction fee established by the provisions of article 169 of the abovementioned Mining Law must be paid to the tax office where the mine is located, on the basis of a spontaneous declaration prepared by the mining operator on a form made available from the offices of the Agence Nationale de la Géologie et du Contrôle Minier.
This declaration must be made at the latest by the 31st of March following the previous financial year.
Article 9: In conformity to the provisions of article 162 of the above-mentioned Mining Law agents of the Agence Nationale de la Géologie et du Contrôle Minier are responsible for control and verification of spontaneous declarations by the mine operator.
These agents are authorised to make duly justified adjustments and issue orders for the payment of the adjustment and the associated penalty.
Payments of adjustments and the penalty must be made to the tax office where the mine is located.
The model order for the payment and for the penalty is given in annex 2 of this Order.
Article 10: The recovery of tax on mining profits instituted by the provisions of article 163 of the above-mentioned Mining Law is effected under the same conditions as corporation tax.
Article 11: This order will be published in the Official Journal of the Democratic Popular Republic of Algeria
Issued in Algiers on 27 Safar 1424 corresponding to 29 April 2003
Minister for Finance
Mohamed Terbeche
Minister of Energy and Mining
Chakib Khelil