Mineral mining tax. What are NPPI rates installed. Dates of payment of tax on mining

Mining minerals on the continental shelf, the territory of the Russian Federation, as well as on the contractual conditions beyond its borders, needs a mandatory registration with the tax authorities at the place of registration of the entrepreneur, organization, individual. Appeal B. tax authority It should take place no later than 30 days from the date of registration of the activity.

NDPI objects

Taxation objects are all minerals mined from the depths of the Earth in the territory of the Russian Federation, on the plot established by the law. Production wastes used for further processing and subject to licensing. Fossils mined outside of Russia, but on the territory in its jurisdiction.

These objects include:

Coal, shale, peat, anthracite;

Oil, gas and other hydrocarbons;

Useful components of ore, as well as components of ferrous, color and radioactive metals. Raw materials of rare metals;

Non-metallic components (gypsum, gravel, pebbles, sand, etc.), as well as mining and chemical components (phosphorite ores, salts, sulfur, etc.);

The product used in the radio electronic and optical industry (Piezo is ostic quartz, Icelandic spat, optical fluorite).

Gems;

Natural salt;

Underground mineral waters.

The tax base is calculated depending on the type of fossil, each of which is assigned their own rates. The reporting period is the calendar month.

NDPI rates

The main tax rates apply the following benefits:

Tax on the mined fossils with the use of the coefficient of 0.7 to the main rate are paid by those organizations that independently develop and search for deposits. Either 07/01/2007 completely reimbursed their state and exempt from the "replenishment tax".

Tax benefits in 80% can be provided for the developed areas, subject to the provision of data on the accounting of oil produced;

The zero rate is applicable to oil production by volume up to 25,0000 tons in the Republic of Sakha, the Irkutsk Krasnoyarsk Territory.

NDPI 0% applies to newly developed fields in part: regulatory waste, associated gas, projected losses. As well as mining minerals in spent raw materials, dumps and waste;

Underground waters are not taxable: outside the state balance used for agricultural needs, mined during control and auditing works used for therapeutic purposes.

The procedure for paying taxes

On the basis of the Declaration approved by the Order of the Russian Federation of the Russian Federation of December 29, 2003 N BG-3-21 / 727, the amount payable is calculated. The calculation is made at each fossil and for each production method separately. The payment is carried out no later than the 25th day of the month following the reporting.

Production Machines implies the following features:

1. Payment of taxes is assigned to the investor or operator;

2. The tax base takes not only certain types of fossil and mining, but also types of agreements;

3. To all mined resources, with the exception of oil and condensate, the coefficient of 0.5 is applied;

4. By decision of the subject of the Federation, the investor can be exempted from paying local taxes and fees;

5. Part of the taxes can be paid in kind in the product sharing;

6. Issuing licenses, participation in contests, geological research and other information about minerals is paid for means of one-time and regular payments.

How taxes are distributed to mining

Production payments for the extraction of hydrocarbon raw materials, as well as the use of subsoil, are produced in the ratio of 40:60 to the federal and local budgets respectively. The extraction of common minerals is fully paid in the subject of the Russian Federation. Mining on the shelf and another zone in the legal ownership of the Russian Federation is paid exclusively in Federal budget. When signing the product sharing agreement, the date of the document is taken into account, as the rules are valid at the time of its signing.

Taxpayers of mineral extraction tax (NDPI) are organizations and individual entrepreneurs who are recognized by the subsoil users (paragraph 1 of Art. 334 of the Tax Code of the Russian Federation). That is, they are engaged in mining on the basis of a license. Such persons are subject to registration with tax authorities as payers of the NPC (Article 335 of the Tax Code of the Russian Federation).

The object of taxation of NPPI is minerals (paragraph 1 of Art. 336 of the Tax Code of the Russian Federation):

• mined from the depths in the territory of the Russian Federation;
• extracted from waste / losses for production, if such extraction is licensed in accordance with the legislation of the Russian Federation;
• mined from the depths in the territory under the jurisdiction of the Russian Federation.

At the same time, the taxation object is not falling (paragraph 2 of Art. 336 of the Tax Code of the Russian Federation):

• common minerals mined to use for their own needs;
• mined mineralogical, paleontological, geological collectible materials;
• minerals mined from subsoil during the formation, use, reconstruction and repair of specially protected geological facilities;
• and some others.

The tax period on the NPP is recognized as a calendar month (Art. 341 of the Tax Code of the Russian Federation).

Mineral Mining Tax: Bet

When calculating the NPP, depending on the type of specific mineral, it can be used (clause 2 of article 338, paragraph 2, 2.1 of Art. 342 of the Tax Code of the Russian Federation):

• , if a the tax base defined as the value of the mined mineral in rubles;
• the specific rate in rubles per ton, if the tax base is defined as the volume of mining minerals.

At the same time, some rates in determining the amount of the tax are multiplied by the coefficients (paragraph 2.2, 3 of Art. 342 of the Tax Code of the Russian Federation). The tax itself is calculated as a work of the tax base at the rate (paragraph 1 of Art. 343 of the Tax Code of the Russian Federation).

Dates of payment of tax on mining

By general rule NPPI is calculated according to each tax period, i.e. the calendar month, separately with respect to each mining mineral (paragraph 2 of Art. 343 of the Tax Code of the Russian Federation). It should be paid no later than the 25th day of the month following the expired (Art. 344 of the Tax Code of the Russian Federation).

Mineral mining tax: Benefits

Strictly speaking privileges on NDPIs are envisaged only for participants in regional investment projects (Art. 25.9, paragraph 1 of Art. 25.12-1 of the Tax Code of the Russian Federation). When they fulfill certain conditions, it is entitled to apply a lower coefficient to the tax rate, the values \u200b\u200bof which at different stages range from 0 to 1, which characterizes the territory of mineral mining (

Tax Code contains a variety of tax regimesOne species is a mineral extraction tax. Legislation regarding such activities contains many different norms. To understand this issue, consider the features of the NPPI and the procedure for its calculation.

NPPI is the type of tax that subjects pay economic activity For mining. Realize specified activities Only subjects have the right to which a special license for the extraction of beneficial deposits has been issued.

After receiving the license, an individual entrepreneur either entity It is obliged to be registered with the tax inspection authorities in a place where production will be made.

The object of taxation is relevant minerals, they include:

• specially mined resources from the depths of the earth (ore, gas-forming substances, peat, coal, different kinds oil and other types of deposits);
• the result of secondary raw materials, in the form of extracted waste.

Threaded mining can occur both in Russia and abroad.

We define the tax base

The tax base is the cost of mined resources. NDPI implies the following approaches to the definition of prices for fossils:

Determining the calculation of the tax base, based on the prices of the goods sold, is applied In the case of selling PI, for which the NPPI has. And in the case when the company does not have state subsidies for leveling the difference between the wholesale price of raw materials and its settlement cost.

Determination of tax rates

The NPPE rate is the price per conditional unit, a fixed assessment is made individually for each type of fossil. Guided by the rate and base of taxation payers, as well as the inspection calculates the obligatory payment for carrying out entrepreneurial activities.

Article 342 of the Tax Code of the Russian Federation has a list of rates applicable to different types Resources:

• the mining of flammable shale is paid at a rate of 4%;
• rudes of ferrous metals at 4.8%;
• mining of gold and bituminous rocks 6%;
• for potash salts, the entrepreneur must deduct 3.8%;
• fossils for construction, sodium chloride, salt, nebelines and bauxites, mining, radioactive metals are at the rate of 5.5%
• all precious metals besides gold to be paid 6.5%;
• extraction of rare, colored ore metals paid at a rate of 8%;
• useful minerals are payable 7.5%.

Mining such rocks as oil, gas, various types of coal are evaluated by weight and volume, entrepreneurs annually it is necessary to follow up to date prices and clarify them.Before making calculation.

For a number of fossils, a zero rate is provided at all, among them the production of oil on the seabed, oil with a particularly high viscosity, hydrocarbons from Abalak, Bazhenovsky, Dressing deposits.

The Tax Code has the rules allowing the mining entities to use deductions and benefits. These provisions are indicated in chapter 26 of the Tax Code of the Russian Federation. The deductions are provided for coal and oil industry. However, it is quite difficult to take advantage of these provisions in practice, due to many restrictions and requirements.

The accounting of complex mining conditions is applied, so the organization can reduce the amount of payment based on lower base rate coefficients.

How to calculate the sum

Taxpayers are calculated monthly tax for each fossil separately. To calculate the payment, the entrepreneur must calculate the current tax base, applicable rates and a useful coefficient. By defining all the necessary data, the management entity can start calculating.

Mostly calculating the amount tax payment It occurs by multiplying the base at the fossil rate.

Calculation Models NDPI

1. Calculation of tax for oil and gas. The taxpayer sets the base on the basis of the price at the time of production, clarifies the current mining coefficient on the FTS website. Next, the tax base is multiplied by the necessary coefficients.
2. Counting tax for precious metals. This species Fossils are characterized by the use of percentage of the cost of pure raw materials or the ultimate price After entering the market. By defining an accurate tax base, it should be multiplied by the rate in accordance with the Tax Code.

The most widely used formula is as follows: The final value of the mined material is multiplied by the tax rate. When calculating it is necessary to remember the deduction of VAT applicable.

An example of counting:

Enterprise reporting period Mining silver ore in the amount of 10,000 tons. On the market, the cost of this ore is equal to 650 rubles. VAT B. this case will be 118 rubles. Having basic numbers, the entrepreneur is guided by such a calculation method: 650 - 118 \u003d 523. Then 532 * 10000 \u003d 5320000. Next, the resulting digit multiply at the rate of 5320000 * 6.5% \u003d 345800 rubles.

Filling declaration

The declaration is a form of three sections. Plus there is an additional sheet to fill in an FTS officer. Declaration on NPPI is a taxpayer reporting document to the tax inspection authorities. The report is necessary every month, for the late submission of the document, sanctions in the form of a fine can be applied to the business entity.

This report is submitted at the place of work on the extraction of PI. It indicates the main information about the enterprise, assigned code for the extraction of specific fossils, the calculated amount of payment for the last reporting period, also applies the calculation of the payment itself.

Special lines need to be filled as follows:

• first section with information about the amount of tax. The results of calculations fit at the very beginning, but it is more convenient to fill it after filling out all other items. Since the first section includes all basic information from subsequent points;
• the second includes calculations for oil miners. These subjects fill all the basic information about the license, the prices of oil raw materials, its peculiarities;
• the third section is designed for the gas industry. It is indicated by the cost of gas, the cost of transportation, production conditions and other information;
• the fourth point is provided for work on the sea shelf and similar fields. It displays the start of production, information on the raw materials, the cost of the tax base and the corresponding calculations;
• the fifth section is universal, used for all remaining PI. As well as the previous sections are filled with basic information about the breadthrough, licenses, raw materials, working conditions and current indicators;
• the sixth is designed to make data on the cost per unit;
• the seventh is used for information about the coal industry.

The lack of activity during the reporting period does not relieve the person from fulfilling the obligation to report. In this case, the entrepreneur must form zero reporting and send it to the tax service.

Subjects that have been licensed and started to mined fossils should be prepared for the reporting only for the next month. The current high-tech time allows you to submit reports in electronic form. To do this, it is worth checking out on the FNS website.

Analyzing the above described, we note that there are different approaches in the calculation of the tax base. The Tax Code also contains many rates intended for different types raw. Before reporting before tax Inspectorate The entrepreneur must fundamentally study the reporting features for his business.

For details on the procedure for calculating the tax, see the video.

Basis and legal foundations

Mineral mining tax (NPPI) is federal taxregulated by chapter 26 Tax Code RF. Since it is paid by the subsoil users, one of the most important documents for understanding and using NPPI is also the law of the Russian Federation of 21.02.1992 N 2395-1 "On subsoil".

Taxpayers

1. Organizations and individual entrepreneurs registered and subsoil users.
2. Organizations whose information was made to the EGRULA on the basis of Article 19 Federal Law dated November 30, 1994 N 52-FZ, recognized by the subsoil users in accordance with the legislation Russian Federation, as well as on the basis of licenses and other permits operating in accordance with the procedure established by Article 12 of the Federal Constitutional Law of March 21, 2014 N 6-FKZ "On the adoption of new actors in the Republic of Crimea and the Republic of Crimea to the Russian Federation of the Republic of Crimea and Cities of the federal value of Sevastopol.

As a general rule, taxpayers should be registered as a NPPA taxpayer at the location of the depth of the subsoil, which they use for 30 calendar days From the moment state registration Licenses for use of the subsoil site.

A special procedure for registration is established for users of subsoils in Crimea and Sevastopol.

Registration is made at the place of finding an organization either at the place of residence of an individual (if the taxpayer is the PI).

The Ministry of Finance of the Russian Federation also additionally determines the peculiarities of registration as taxpayers of the NPTP - see Order Order of the Ministry of Education and Science of the Russian Federation of December 31, 2003 N BG-3-09 / 731.

Taxation facility NDPI

The object of taxation is the minerals:

1. mined from the depths in the territory of the Russian Federation on the submarine submarine provided under the law (including from the deposits of hydrocarbon raw materials);
2. extracted from waste (losses) of mining production subject to separate licensing;
3. mined from the depths outside the Russian Federation in territories rented or used on international treaties, as well as under the jurisdiction of the Russian Federation.

Are not objects of taxation:

• socialized minerals, incl. underground waters mined by an individual entrepreneur and used directly for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collectible materials;
• extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological facilities, having a scientific, cultural, aesthetic, sanitary and health, or other social importance;
• minerals learned from their own dumps or waste (losses) of mining and related processing processes;
• drainage underground water;
• methane coal layers.

Views of minerals

1. Coal and combustible shale
2. Hydrocarbon raw materials (oil, gas condensate, combustible natural gas, methane coal layers)
3. Commodity ores of ferrous and non-ferrous metals, rare metals forming their own deposits
4. Useful components of complex ore
5. Mining and chemical non-metallic raw materials (apatite, phosphorite ores, salts, sulfur, swop, Earth paints, etc.)
6. Mining non-metallic raw materials
7. Bituminous breed
8. Raw Metal Raw Metals (India, Cadmium, Telllur, Tallium, Gallium, etc.)
9. Non-metallic raw materials used, mainly in the construction industry (gypsum, anhydride, chalk, limestone, pebbles, gravel, sand, clay, cladding stones)
10. Conditioned product of piezooptic raw materials (topaz, jade, jadeitis, rodonitis, lapis, amethyst, turquoise, agate, jasper, etc.)
11. Natural diamonds, etc. Precious stones (Diamonds, Emerald, Ruby, Sapphire, Alexandrite, Amber)
12. Concentrates and other semi-products containing precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) as well as ligational gold, which meets the National Standard (technical conditions) and (or) standard (technical conditions) of the taxpayer organization
13. Natural salt and pure sodium chloride
14. Underground waters containing minerals and therapeutic resources, as well as thermal water
15. Radiation of radioactive metals (in particular, uranium and thorium).

The tax base

The tax base for NPPI is defined as the cost of mined minerals for each type, taking into account the established different bets. It is determined separately for each mined mineral.

Specially determines the cost of hydrocarbon raw materials mined at the new naval coherence of hydrocarbon raw materials. How to define a tax base on it, the article 340.1 of the Tax Code of the Russian Federation said. About such fields, tax authorities inform the federal executive body, responsible for maintaining the state balance of mineral reserves.

In relation to other types of extracted hydrocarbon raw materials, as well as coal, the tax base is defined as the number of mined minerals in physical terms.

The general procedure for assessing the cost of mined minerals in determining the tax base is listed in Article 340 of the Tax Code of the Russian Federation.

Taxable period

Tax rates

Rates are installed for each type of minerals of Article 342 of the Tax Code of the Russian Federation.

Rates in 2017

• 0% or 0 rubles, if the tax base for the extracted mineral resources is defined as the number of mined minerals in physical terms (during mining, for example, minerals in terms of regulatory mineral losses, etc.);
• from 3.8% to 8% for various minerals, the tax base for which is determined on the basis of their value;
• 919 rubles for the period from January 1, 2017 per 1 ton of oil extracted desalted, dehydrated and stabilized. At the same time said tax rate multiplied by the coefficient characterizing the dynamics of world oil prices (CC). The resulting product decreases by the value of the DM indicator characterizing the peculiarity of oil production. The value of the DM indicator is defined in the manner prescribed by Art. 342.5 NK of the Russian Federation. In the formula for determining the coefficient of DM new edition Tax Code N 204 dated December 28, 2016 Changes are made: Added a QC value that reduces the indicator. CK for the period from January 1 to December 31, 2017 is inclusive of 306, 357 - for the period from January 1 to December 31, 2018, 428 - for the period from January 1 to December 31, 2019 inclusive, 0 - from January 1, 2020 . In 2016, the oil rate was 857 rubles;
• 42 rubles per 1 ton of mined gas condensate from all types of hydrocarbon fields. In this case, the specified tax rate is multiplied by the basic value of the conditional fuel unit, on the coefficient characterizing the degree of complexity of gas production of flammable natural and (or) gas condensate from the deposits of hydrocarbon raw materials, and to the corrective coefficient;
• 35 rubles per 1,000 cubic meters of gas in the mining of gas in flammable natural from all types of hydrocarbon deposits. At the same time, the specified tax rate is multiplied by the basic value of the conditional fuel unit and the coefficient characterizing the degree of complexity of gas production of flammable natural and (or) gas condensate from the deposits of hydrocarbon raw materials. The resulting product is summed with the value of the indicator that characterizes the cost of transporting the gas of combustible natural. If the amount obtained turned out to be less than 0, the value of the tax rate is taken equal to 0.
• 47 rubles for 1 ton of extracted anthracite.
• 57 rubles per 1 ton of coal coal coal;
• 11 rubles for 1 ton of coal of brown;
• 24 rubles per 1 ton of coal mined, with the exception of anthracite, coal coking and coal brown;
• 730 rubles for 1 ton of multicomponent complex ore extracted in the subsoil areas located in whole or in part on the territory Krasnoyarsk Territorycontaining copper and (or) nickel, and (or) metals of the platinum group;
• 270 rubles per 1 ton of a multicomponent complex ore that does not contain copper, and (or) nickel, and (or) metals of the platinum group produced in the sections of the subsoil, located in whole or in part in the territory of the Krasnoyarsk Territory.

• on anthracite - 1,102;
• on coal coking - 1.668;
• on coal brown - 0.996;

Last year, the conditions under which the Kkan coefficient is equal to zero in relation to the sections of the subsoil, fully or partially located in the Caspian Sea. These conditions are submitted to a separate subparagraph 9 of paragraph 4 of Article 342.5 of the Tax Code of the Russian Federation.

Regarding oil produced in these sections of the subsoil, the KKan coefficient retains the zero value until the 1st day of the month following the fact that the circumstances listed in the Tax Code came. In this circumstance, for example, the achievement of a certain level of accumulated volume of oil production (with the exception of the accumulated volume on new marine deposits in this section of the subsoil). Since 2016, this limit is 15 million tons. Instead of 10 million tons, as was established earlier.

When calculating the NPP on gas, the CGP coefficient is used, which characterizes export yield. Recall that the basic value of the NPPA rate for gas condensate from all types of hydrocarbon fields is multiplied by the CCM coefficient, as well as the base value of the conditional fuel unit and the COP coefficient characterizing the complexity of the production of gas fuel natural and (or) gas condensate from the hydrocarbon deposit raw.

The value of the corrective coefficient has changed in the editors of the Federal Law of 30.11.2016 N 401-FZ.

Tax deduction on NPPI

Article 343.1 of the Tax Code of the Russian Federation regulates the taxpayer's right to receive tax deduction - It is possible to reduce the tax amount calculated for the tax period in the extraction of coal at the subsoil section, the amount of economically sound and documented taxpayer expenditures in the tax period and related to ensuring safe conditions and labor protection during coal mining in this section of the subsoil.

The following expenses include the tax deduction:

• the material expenses of the taxpayer, defined in the manner prescribed by Chapter 25 "Income Tax" of the Tax Code of the Russian Federation;
• the expenses of the taxpayer for the acquisition and (creation) of amortized property;
• expenses for completion, retrofitting, reconstruction, modernization, technical re-equipment of fixed assets.

The right to apply this tax deduction is directly related to the obligation of the taxpayer of the NPP - the employer to ensure safe working conditions and their protection.

The procedure for recognizing costs in order to apply this deduction should be reflected in accounting policies For tax purposes.

The procedure and timing of the payment of tax, reporting

At the end of the month, the amount of tax is calculated separately for each type of mined minerals. The tax is payable to the budget at the location of each section of the subsoil provided by the taxpayer for use.

The tax is paid no later than the 25th day of the month following the expired tax period.

The subsoil users pay regular payments quarterly no later than the last number of the month following the expired quarter equal to share in the amount of one fourth on the amount of payment calculated for the year (RF Law of 21.02,992 N 2395-1).

The procedure and conditions for invalidation of regular payments for the use of subsoils from users of subsoils are established by the Government of the Russian Federation, and the amounts of these payments are sent to the federal budget.

Declaration on NDPI is submitted to the tax authority at the location russian organization, place of residence of an individual entrepreneur, workshop foreign organization through branches and representative offices created in the territory of the Russian Federation.

The obligation to submit a tax return occurs, starting from the tax period in which the actual mining is carried out. It seems no later than the last number of the month following the expired tax period. The Tax Declaration on NPPI can be submitted both in paper and electronically.

Pay attention!

Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people, as well as newly created organizations, the number of employees of which exceeds the specified limit, represent tax Declarations and calculations only in electronic form. The same rule applies to the largest taxpayers.

With the full list of federal electronic document management operators operating in the territory of a certain region, it is possible to find on the official website of the management of the Federal Tax Service of Russia on the subject of the Russian Federation.

NPPI: What's new in 2017?

In 2017, some tax rates and the values \u200b\u200brequired to calculate the coefficients were changed.

When the tax is paid for oil mining, the rate will be 919 rubles for the period from January 1, 2017 for 1 ton of oil extracted desalted, dehydrated and stabilized. In this case, the specified tax rate is multiplied by the coefficient characterizing the dynamics of world oil prices (CC). The resulting product decreases by the value of the DM indicator characterizing the peculiarity of oil production.

The value of the DM indicator is defined in the manner prescribed by Art. 342.5 NK of the Russian Federation. In the formula for determining the coefficient of the DM new edition of the Tax Code No. 204 of 28.12.2016, changes were made: the value of the QC, which reducing the indicator was added.

CK for the period from January 1 to December 31, 2017 is inclusive of 306, 357 - for the period from January 1 to December 31, 2018, 428 - for the period from January 1 to December 31, 2019 inclusive, 0 - from January 1, 2020 . In 2016, the oil rate was 857 rubles;

Tax rates for coal are multiplied by deflator coefficients, which are determined and subject to official publication in the manner prescribed by the Government of the Russian Federation (Decree of the Government of the Russian Federation of November 3, 2011 N 902 "On the procedure for determining and officially publish deflator coefficients to the extraction tax rate Minerals for coal mining ").

Defluent coefficients for the 1st quarter of 2017 will be:

• on anthracite - 1,102;
• on coal coking - 1.668;
• on coal brown - 0.996;
• for coal, with the exception of anthracite, coal coking and coal brown, - 1,132.

This was established by the order of the Ministry of Economic Development of Russia of January 18, 2017 N 8 "On deflator coefficients to the rates of mineral mining in the extraction of coal."

When calculating the NDPI on the gas, the value of the corrective coefficient has changed in the editors of the Federal Law of 30.11.2016 N 401-FZ.

From January 1, 2017, paragraph 15 of Article 342.4 states that the QC coefficient is equal to the result of the division of the number of 6.5 to the value of the CGP coefficient. The KGP is set to the new norm: 1.7969 - for the period from January 1 to December 31, 2017 inclusive, 1.4022 - for the period from January 1 to December 31, 2018, 1,4441 - for the period from January 1 to December 31 2019 inclusive - for taxpayers - owners of objects Unified system gas supply or participants with ownership;

For the remaining taxpayers, the CGP is equal to 1.

Pay attention!

When paying arrears for all taxes from October 1, 2017, the rules for the accrual of penalties are changed. With long delay to pay large sums Penies - this applies to the arrears arising from October 1, 2017. The changes are made to the rules for calculating the penis, which are established for organizations of paragraph 4 of Art. 75 NK RF.

If, starting with the specified date, overdue the payment by more than 30 days, the penis to expect this:

• based on the 1/300 refinancing rate of the Central Bank of the Russian Federation, operating in the period from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on the 1/150 refinancing rate of the Central Bank of the Russian Federation, relevant during the period from the 31st calendar day of delay.

When delayed in 30 calendar days and less, legality will pay penalties based on the 1/300 refinancing rate of the Central Bank of the Russian Federation.

When paying arrears before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 the refinancing rate of the Central Bank. Recall that since 2016, the refinancing rate is equal to the key rate.

Mineral mining tax - Benefits It is defined in the provisions of the Tax Code of the Russian Federation - it is possible in cases established by law not to pay or significantly reduce. Consider the features of the relevant mechanisms to reduce the payment burden on a refurbishment, mining minerals, more.

What benefits are installed for payers of NPPI

Under the benefits for payers, NPPI is legitimate to understand:

• the ability to not pay the appropriate tax in principle;
• opportunity to enjoy zero rate on NPPI;
• ability to use deductions for the relevant tax.

Consider in detail the essence of each of the marked preferences, allowing to reduce the amount of tax to pay.

About the timing set for payment of the NPPI read in the material .

Benefits on NPPI: When you can not pay tax

NPPI may not be paid in cases established by law:

1. If the extracted raw or mineral cannot be attributed to the objects of taxation (a list of fossils that are not considered to be taxes on NPPI, recorded in paragraph 2 of Art. 336 of the Tax Code of the Russian Federation).

2. Individual entrepreneurs. This is possible if the following 2 criteria is also complied with:

• fossil is mined for personal needs of the IP - that is, without further processing in production or resale;
• fossil refers to the category of common.

The list of common fossils was recorded in the recommendations, which were approved by the Order of the MPR of Russia of 07.02.2003 No. 47-p. Such fossils include, in particular, ordinary sand, PGS (p. 2.2 of recommendations).

3. by any economic entities, if the extraction of minerals is carried out, which run over the subsoil - that is, in the soil layer (preamble to the law "On the depths" of 21.02.1992 No. 2395-I). This is possible, for example, if an economic entity - construction firm And during the work, it removes sand from the soil in the pit.

The criteria for determining the depth of the soil layer are not recorded in the federal legislation of the Russian Federation. But in many regional legal acts there is a norm in which an economic entry that extracts minerals from the Earth within 5 meters depth should not make a license for their prey and thus becomes the subject of payment of NPPI. In turn, if the fossils are extracted with greater depth - the license is needed (for example, Art. 15 of the Law of the Nizhny Novgorod region "On subsoil use" of 03.11.2010 No. 169-3).

Actually, the fact of the existence of a license from the IP or Yurlitz to mining minerals is the only criterion for the establishment of the status of the NPPE payer (letter of the Ministry of Finance of the Russian Federation of 10/08/2013 No. 03-06-05-01 / 41901).

In turn, the mining of fossils without a license is fined on the basis of the provisions of paragraph 1 of Art. 7.3 Code of Administrative Code. In addition, harm caused by nature should be compensated (Article 51 of the Law "On Subsoil" of 21.02.1992 No. 2395-I).

Pets on NDPI: Zero rate

There is a fairly wide range of minerals, during the extraction of which there is no need to pay the NPP due to the fact that they have a zero rate.

The main list of fossil data was recorded in paragraph 1 of Art. 342 Tax Code of the Russian Federation. These include, in particular:

• any fossils in terms of regulatory losses;
• associated gas;
• any fossils mined at deposits with substandard reserves,
• ultra-oil oil;
• natural gas, gas condensate mined on the Yamal Peninsula, Gydansky and used in order to produce liquefied gas (according to the amounts and terms of production of criteria, which are recorded in sub. 18 and 19 of paragraph 1 of Art. 342 of the Tax Code of the Russian Federation);
• oil and gas mined on deposits, which are located on Russia belonging to the areas of the Caspian Sea (presented by the inner species of the Russian Federation, the territorial sea, the continental shelf of the Russian Federation, russian part bottom) Provided that these deposits correspond to the characteristics defined in the sub. 20 p. 1 Art. 342 Tax Code;
• oil, which is extracted from wells that correspond to criteria recorded in sub. 21 p. 1 Art. 342 Tax Code;
• other cases recorded in paragraph 1 of Art. 342 Tax Code of the Russian Federation.

If you consider examples of other grounds for applying a zero rate - you can pay attention to the wording given in the sub. 11 p. 2 art. 342 Tax Code: Tax Rent 35 rubles. For 1,000 cubic meters. M during the extraction of natural gas is accepted equal to zero if the sum of a certain indicator characterizing the cost of transporting gas and calculated by a separately given methodology, with the work of three factors - rates for gas, the basic value of the conditional unit, and the coefficient of the production of gas will be less 0.

Privileges on NDPI: Delegations

The calculated amount of NPPI can be reduced by the taxpayer on the grounds that are reflected in Art. 343.1, 343.2 of the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 343.1 Tax Code of the Russian Federation taxpayers, mining coal, can reduce NPPI on the costs that are related to ensuring the safety of labor. At the same time, instead of this benefits (during its non-use), the taxpayer may include appropriate expenses in those costs that are taken into account when calculating the income tax base.

In accordance with paragraph 3 of Art. 343.2 of the Tax Code of the Russian Federation taxpayers, mining oil in Tatarstan and Bashkortostan, have the right to expect special benefits set for black gold. So, if oil company Carries out the production of hydrocarbons in Tatarstan under a license issued until 07/01/2011, and under the condition that the initial oil reserves in the field are 200 million tons and more than 01.01.2011, the deduction calculated in millions of rubles is applied by the formula defined in P. 3 tbsp. 343.2 NK RF.

The deduction can be applied within the tax period from 01.01.2012 to 31.12.2018.

In addition, the payer of the NPPI can apply another deduction - in the form of a decrease in the taxable base (determined on the basis of the cost of the fossil) on the fossil, which is implemented on the market, on the costs associated with the delivery of the relevant product to the consumer. The procedure for applying this deduction is regulated by Art. 340 Tax Code.

RESULTS

Among the benefits of NPPI is the possibility:

• do not pay this tax in principle;
• use the zero bid on it;
• apply deductions.

At the same time, the grounds for non-payment of NDPI, defined for IP and Jurlitz, in some cases vary.