In addition to taxes, royalties and duties provided in the General Tax Code, the holder of a Mining Title or Authorisation is subject, for its activities in Guinea, to the payment of duties and royalties provided in Articles 159-I to 164 of this mining code.
Except as otherwise provided, the procedure to be applied for the collection and control of these duties and royalties is that of common law. In particular, the principles and concepts set out in the General Tax Code or in the Customs Code automatically apply for the purposes of this Mining Code.