Holders of Mining Operation Titles, who have been extracting Mineral Substances in Guinea with the exclusive aim of exporting them in a crude state, without reselling them in the internal market, may request the application of a simplified declaratory regime.
This regime authorises them to declare extraction tax on the Mineral Substances indicated in Article 161 of this Code and the export tax on the Mineral Substances other than Precious Substances indicated in Article 163 of this Code, in one and the same declaration
This regime is granted only by joint approval of the Minister in charge of Mining and the Minister in charge of Finance. The terms of the application of this particular regime are determined by regulation.