Regulation No. 41 of 1997 of the Ministry of Finance regarding the taxation of the users of subsoil.
This Regulation consists of IX Sections subdivided into 32 Articles and contains 7 Annexes. Section I lays down the general provisions. Section II establishes the general provisions as regards the taxation of the users of subsoil. Section III determines the modalities of calculation and payment of the taxes and charges envisaged by Tax Legislation for the users of subsoil.