On May 3, 2018, the deadline for submitting the next MET declaration, which companies and individual entrepreneurs submit on a monthly basis, expires. We will tell you how to draw up this report, as well as provide basic information about the tax itself.

Mineral extraction tax governed by Chapter 26 Tax Code... Its payers are organizations and individual entrepreneurs that, on the basis of a license, extract minerals from the subsoil.

After the license for the use of the subsoil plot is registered, the subject must within 30 calendar days register with tax authority as a mineral extraction tax payer. The staging is carried out at the location of the site, and if it is located outside of Russia - at the location of the taxpayer.

MET is levied on minerals extracted in Russia, including those extracted from mining waste (if a separate license is required for this), as well as outside the country. There are situations when minerals are not subject to taxation. More details about this are said. in article 336RF Tax Code.

The tax period for MET is calendar month... The amount of tax is calculated and paid no later than 25 numbers month following the reporting month. Tax is paid to the budget at the location of the subsoil plot where the minerals are mined. If the site is not located on the territory of Russia, then the tax is paid to "own" IFTS.

Tax calculation

For tax purposes minerals are divided into many types, among which: coal, peat, hydrocarbon raw materials, oil shale, raw materials of rare metals, non-metallic raw materials, salts, raw materials of radioactive metals and others. For a complete list of fossil species, see in paragraph 2 of article 337Tax Code of the Russian Federation.

Payment tax base is carried out depending on what kind the mineral belongs to. If we are talking about oil, natural gas, coal and some other types of minerals, then basesOhfor taxation is theirminednumber... For other species, the base is value of mined minerals, which is determined by the methods given in article 338RF Tax Code.

The tax is calculated as the product of the tax base and tax rate... The latter are of two types:

1. Ad valorem, that is, as a percentage. They are used if the base is the value of the extracted minerals.
2. Specific, that is, in rubles per ton. They are used if the base is the amount of mined minerals.

MET is federal tax, therefore rates are clearly defined in article 342 of the Tax Code of the Russian Federation... In addition, the following series is used to calculate the tax. ratios and indicators, which are given in Articles 342.1-342.5 of the Tax Code of the Russian Federation (see table 2).

Terms and procedure for reporting

Mineral tax declaration is submitted monthly no later than the last day month following the reporting month. That is, the declaration for April is submitted by the end of May, for May - by the end of June, and so on. If the last day of the month falls on a weekend, the deadline is rescheduled to the next business day. That's why the last day of filing the declaration for March 2018 is May 3 rather than April 30th.

You need to submit a report from the month when the organization actually began to extract minerals. That is, if the license is obtained, registration as a mineral extraction tax payer has been made, but production has not begun, then there is no need to submit a declaration. However, if production was started and then suspended, there is no exemption from reporting.

Attention! If the organization has suspended the extraction of minerals, the mineral extraction tax declaration must still be submitted.

Declaration is submitted by locationI amorganizations andwhetherplace of residence of an individual entrepreneur. At the same time, it does not matter that the entity is registered in another tax office- you need to submit a report to "your" IFTS.

The presentation format depends on the size of the taxpayer. If there are more than 100 people in the previous year, then you only need to report to in electronic format by TCS. The rest of the subjects can choose at their discretion electronic or paper format. In the latter case, documents can be submitted in person, through an authorized representative or by mail.

The composition of the declaration and its filling

In the mineral extraction tax declaration, in addition to title page 7 more sections. Common to all submitters is the title and Section 1, which reflects the amount of tax payable. Otherwise, only those sections for which indicators are available must be filled out. Respectively, if for sectionathere are no indicators, then include in the declarationhisnot necessary... The following table provides information about the types of activities for which you need to complete a particular section of the report.

Table 1. Required sections of the mineral extraction tax declaration, depending on the activity

A responsibility

For late submission of the declaration, the subject may be fined in accordance with Article 119 of the Tax Code. The penalty will be 5% of the tax amount for each month of delay (full and incomplete), but not less than 1 thousand rubles and not more than 30% of the amount. In addition, may follow current account blocking.

If you do not pay tax or are late on time, a fine may be imposed under Article 122 of the Tax Code of the Russian Federation. Its size is 20-40% of the tax amount... You will also have to pay a penalty in the amount of 1/300 of the refinancing rate for each day of delay.

Regulations

• Order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197 "On the approval of the tax return on the tax on the extraction of minerals, the procedure for filling it out, as well as the format for submitting the tax declaration on the tax on the extraction of minerals in electronic form ”;
• Tax Code of the Russian Federation, Chapter 26 "Mineral Extraction Tax";
• Letter of the Federal Tax Service of Russia dated November 24, 2015 No. SD-4-3 / [email protected]"About the approval control ratios mineral extraction tax declaration "

Table 2. Procedure for filling out the sections of the MET declaration

The mineral extraction tax declaration must be submitted payers of this tax .

Draw up the declaration in the form approved by the order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197. The same order approved the Procedure for filling out and the electronic format for submitting a tax return.

Situation: whether it is necessary to file MET declarations if the organization has suspended the use of a subsoil plot?

Yes need.

If an organization is recognized as a mineral extraction tax payer, declarations must be submitted starting from the month in which the actual extraction of minerals began (clause 1 of article 345 of the Tax Code of the Russian Federation). Until then, the organization is not required to submit declarations. However, the legislation does not provide for such an exemption if the organization has suspended the use of a subsoil plot. Therefore, if the organization started actual mining at the subsoil site, but then suspended it, continue to submit declarations.

This procedure is confirmed by the letters of the Ministry of Finance of Russia dated November 22, 2011 No. 03-06-05-01 / 117 and the Federal Tax Service of Russia dated December 19, 2011 No. ED-4-3 / 21564.

Deadline

Submit your declarations no later than the last day of the month following the expired tax period (month). For the first time, submit the MET declaration for the tax period in which the organization began the actual production of minerals. The date of obtaining a license for the right to use subsurface resources and the date of registration as a mineral extraction tax payer are not important for filing a declaration.

This procedure is provided for by paragraphs 1 and 2 of Article 345 of the Tax Code of the Russian Federation.

A responsibility

Late submission of the mineral extraction tax declaration is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Administrative Offenses Code of the Russian Federation), for which tax and administrative a responsibility.

Where to submit the declaration

As a general rule, the tax declaration for the severance tax must be submitted to the inspectorate at the location of the organization (paragraph 2, clause 1 of article 345 of the Tax Code of the Russian Federation).

If the organization is registered with the interregional (interdistrict) inspectorate for the largest taxpayers, then submit declarations to this inspectorate. Foreign organizations must submit reports at the place of their activities through branches and representative offices established in Russia.

If the organization is a memberproduction sharing agreements , then it should not submit a declaration.

Such rules are established by clauses 1.2 and 1.3 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Delivery methods

The MET declaration can be submitted to the inspection:

• on paper (for example, through authorized representative of the organization or by mail);

• v electronically via telecommunication channels ... If the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then this year it is possible to submit tax returns only in this way. This also applies to organizations that are categorized as largest taxpayers ... They must submit tax returns (including annual returns) in electronic form via telecommunication channels to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Attention: for non-compliance with the established method electronic submission of tax returns tax liability is provided. The amount of the fine is 200 rubles. for each violation. This is stated in article 119.1 of the Tax Code of the Russian Federation.

Composition of the declaration

The MET declaration includes:

• title page;

• section 1 “Amount of tax payable to the budget”;

• section 2 “Data serving as the basis for calculating and paying tax, when extracting dehydrated, desalinated and stabilized oil, with the exception of production from a new offshore hydrocarbon field”;

• section 3 “Data serving as the basis for the calculation and payment of tax in the production of combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field”;

• section 4 “Data serving as the basis for the calculation and payment of tax when extracting hydrocarbons from a new offshore hydrocarbon field”;

• section 5 "Data serving as the basis for calculating and paying tax, with the exception of hydrocarbons (except for associated gas) and coal";

• section 6 "Determination of the cost of a unit of the extracted mineral based on the estimated cost";

• Section 7 “Data serving as the basis for calculating and paying tax when mining coal on a subsoil plot”.

General filling procedure

The title page and sections are mandatory for inclusion in the declaration, for which the organization has the appropriate indicators. If the organization did not perform operations, the data on which should be reflected in a particular section, these sections do not need to be submitted (clause 2.3 of the Procedure).

For example, fill in section 6 only if, when determining the tax base, the estimate of the cost of the extracted mineral was made by calculation method, and section 7 - if the organization calculates MET for coal mining and uses a tax deduction.

This is stated in clauses 1.1 and 2.3 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Reflect cost indicators in the declaration taking into account the established cell format. If the lines provide for division into whole and fractional parts, enter the indicators in rubles and kopecks. If there is no such division, indicate the values ​​of cost indicators in full rubles. The values ​​of indicators are less than 50 kopecks. discard, and 50 kopecks. and more, round up to the full ruble.

You need to fill in the fields of the declaration from left to right, starting with the first (left) familiarity. For negative numbers, the “-” (minus) sign is indicated in the first digit on the left. If the declaration is filled out using software, then the values ​​of the numerical indicators are aligned to the right (last) familiarity.

Regardless of the number of sections to be filled in, the declaration uses end-to-end page numbering (starting with the title page). The ordinal page number is indicated from left to right starting from the first (left) character (for example, "033" - for the thirty-third page).

Each indicator of the declaration corresponds to one field intended for a certain number of characters.

In the declaration, it is not allowed to correct errors using a corrective or other similar means. In addition, double-sided printing of the declaration and stapling of sheets, leading to damage to the paper carrier, are prohibited.

Such rules are established by clauses 2.2 and 2.3 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Title page

On the title page, indicate:

• INN (if the INN is 10 digits, then in the first two cells of the line reserved for the INN, zeros ("00") should be entered);

• Checkpoint (indicate the checkpoint assigned to the organization by the inspection at the place of filing the declaration).

If the organization submits a declaration at the location of the organization, then use the TIN and KPP values ​​from the certificate of registration in the form No. 1-1-Accounting (the largest taxpayers - from the notification in the form No. 9-KNU, foreign organizations - from the certificate in the form No. 11СВ -Accounting;

• correction number (when drawing up the primary declaration, indicate "0--", when submitting the revised declaration, indicate the serial number of the correction - "1--", "2--", "3--");

• code of the tax period for which the declaration is submitted, in accordance with Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• code of the tax office to which the declaration is submitted;

• the full name of the organization in accordance with the constituent documents, including its Latin transcription (if any);

• the code of the type of economic activity according to the OKVED classifier;

• the code of the form of reorganization (liquidation) in accordance with Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197, as well as the TIN and KPP of the reorganized organization;

• contact phone number of the organization;

• the number of pages on which the declaration is drawn up;

• the number of sheets of supporting documents or their copies.

The title page must contain the date of filling out the reports, as well as the seal of the organization and the signature of the person certifying the accuracy and completeness of the information specified in the declaration. If the accuracy and completeness of the information is confirmed by a representative of the organization, then attach a power of attorney confirming his authority to the declaration.

This procedure is provided for in clause 2.6 and section III of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 1

In section 1 "The amount of tax payable to the budget" of the declaration, indicate:

• OKTMO (on the basis of a notification in the form 9-MET-1 or on the basis of the All-Russian classifier approved by order of Rosstat dated June 14, 2013 No. 159-st.);

• the amount of mineral extraction tax payable under this KBK and each OKTMO.

This is stated in clauses 4.1-4.4 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

If a mineral is mined on the territory of several constituent entities of the Russian Federation, then the tax amount for each OKTMO is calculated in proportion to the share of the mineral produced in a certain subsoil area in the total amount of the extracted mineral (clause 4.5 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. No. ММВ-7-3 / 197).

If an organization extracts different minerals in different regions, section 1 of the declaration may not have enough lines to list all the necessary indicators. In this case, make up section 1 on several pages. This is stated in clause 4.5 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 2

Section 2 “Data serving as the basis for calculating and paying tax for the production of dehydrated, desalted and stabilized oil, except for production at a new offshore hydrocarbon field”, fill in separately for oil produced at each subsoil site provided to the organization for use.

When completing section 2, indicate:

• on line 020 - KBK for severance tax on oil;

• on line 030 - code of the unit for measuring the amount of oil produced "168" by OKEI, in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 197 dated May 14, 2015;

• on line 040 - OKTMO, on the territory the organization pays MET for the oil produced;

• on line 050 - series, number and type of license for the use of subsoil. For example, СТВ 12345 NE;

• on line 060 - the value of the indicator that characterizes the features of oil production (Dm);

• on line 070 - the value of the Kndpi indicator;

• on line 080 - the value of the coefficient characterizing the dynamics of world oil prices (Кц);

• on line 090 - the value of the coefficient characterizing the degree of depletion of reserves of the subsoil plot (Kv);

• on line 100 - the degree of depletion of reserves of the subsoil plot (Sv), calculated in order to determine the Kv coefficient;

• on line 110 - the value of the coefficient characterizing the amount of reserves of a particular subsoil area (Кз);

• on line 115 - the value of the coefficient characterizing the degree of depletion of a particular hydrocarbon deposit (Kdv);

• on line 120 - the value of the coefficient characterizing the region of production and oil properties (Kcan);

• on line 130 - the amount of MET for oil produced in the subsoil area, calculated in accordance with subparagraph 5.5.11 of paragraph 5.5 of the Procedure;

• on line 130 - the amount of MET calculated in accordance with sub-clause 5.5.11 of clause 5.5 of the Procedure;

• on line 140 - the amount of the tax deduction (if not, then zero);

• on line 150, indicate the tax amount calculated as the difference between lines 130 and 140.

Fill in subsections 2.1.1 and 2.1.2 of section 2 of the declaration in accordance with clauses 5.6 and 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Such rules are established by clauses 5.1-5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 3

Section 3 "Data serving as the basis for calculating and paying tax for the production of combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field" fill in separately for KBK and separately for gas and gas condensate produced in the subsoil area provided to the organization for use.

When completing section 3, please indicate:

• on line 010, indicate the code of the type of mineral produced: "03200" (for gas condensate) or "03300" (for gas), in accordance with Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / dated May 14, 2015 197;

• on line 020 - KBK for MET for gas or gas condensate;

• on line 030 - the code of the unit for measuring the amount of extracted minerals by OKEI in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197: for gas "114", for gas condensate "168" ;

• on line 040 - the amount of MET for gas (gas condensate), which is defined as the sum of the values ​​indicated on line 190 of all subsections 3.1.1 for all deposits related to the subsoil plot, the details of the license for the right to use which are indicated in line 090 of subsection 3.1;

• on line 050 - the value of the indicator characterizing the cost of gas transportation (Tg), which is determined in accordance with paragraph 14 of Article 342.4 of the Tax Code of the Russian Federation. When filling in section 3 on gas condensate, put a dash in the line;

• on line 060 - the value of the coefficient characterizing the share of gas sales to Russian consumers in the total volume of gas sold (O), which is determined in accordance with paragraph 5 of Article 342.4 of the Tax Code of the Russian Federation;

• on line 070 - the value of the coefficient characterizing the share of produced gas in the total volume of produced hydrocarbon raw materials (Kgpn), determined in accordance with paragraph 6 of Article 342.4 of the Tax Code of the Russian Federation;

• on line 080 - OKTMO, on the territory of which the organization pays the mineral extraction tax for the extracted minerals.

Fill in subsections 3.1 and 3.1.1 of section 3 of the declaration in accordance with clauses 6.9 and 6.10 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Such rules are established by clauses 6.1-6.10 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 4

Section 4 “Data serving as the basis for calculating and paying tax when extracting hydrocarbons from a new offshore hydrocarbon field” should be filled in separately for each type of mineral produced from each new offshore hydrocarbon field.

When completing section 4, indicate:

• on line 010 - the code of the type of extracted mineral: "03100" (oil), "03200" (gas condensate), "03300" (gas) or "03401" (associated gas produced at new offshore hydrocarbon deposits), according to the appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• on line 020 - KBK, in accordance with which MET is paid. For associated gas, enter zeros in the line;

• on line 040 - OKTMO, on the territory of which the organization pays MET for extracted minerals;

• on line 050 - series, number and type of license for the right to use subsoil. For example, ШБМ 12345 НЭ;

• on line 060 - the name of the new offshore hydrocarbon deposit in accordance with the license for the right to use subsoil;

• on line 070 - the month and year of the commencement of commercial production of hydrocarbon raw materials;

• on line 080 - the cost of a unit of the extracted mineral;

• on line 090 - the minimum marginal cost of a unit of hydrocarbon raw materials;

• on line 100 - the amount of the extracted minerals sold;

• on line 110 - proceeds from the sale of the extracted mineral;

• on line 120 - adjusted proceeds from the sale of the extracted mineral on the basis of clause 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no such revenue, then put a dash;

• on line 130 - the tax base for the extracted mineral. The procedure for its determination is specified in clause 7.16 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• on line 140 - the amount of MET, calculated as the product of the tax base (line 130) and the tax rate. For associated gas, put zero in the line;

• on line 150 - the adjusted tax amount in accordance with paragraph 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no adjusted amount, please insert a dash.

Such rules are established by clauses 7.1-7.18 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 5

Section 5 "Data serving as the basis for calculating and paying tax, with the exception of hydrocarbons (except for associated gas) and coal" is filled in for those minerals for which MET is calculated based on the cost of the extracted mineral and information about which does not fall into sections 2, 3, 4 and 7 of the declaration. At the same time, data on associated gas, except for associated gas produced at new offshore field are also included in clause 5.

Fill in Section 5 separately for the KBK and separately for each type of minerals mined in all subsoil plots provided to the organization for use. When filling out, please indicate:

• on line 010 - the code of the type of mineral produced in accordance with Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 197 dated May 14, 2015;

• on line 020 - KBK for severance tax for the relevant mineral. Leave zeros for associated gas;

• on line 030 - the code of the unit for measuring the amount of mined minerals by OKEI in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 197 dated May 14, 2015;

• on line 040 - the tax rate for the mineral, the code of which is indicated on line 110;

• on line 050 - OKTMO, on the territory of which the organization pays MET for extracted minerals;

• on line 060 - series, number and type of license for the right to use subsoil. For example, HUB 12345 TE;

• in column 1 - the code of the basis for taxation of extracted minerals in accordance with Appendix 3 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• in column 2 - the amount of extracted minerals taxed at a tax rate that corresponds to the code set in column 1;

• in column 3 - the value of the coefficient characterizing the method of extraction of conditioned ferrous metal ores (Kpodz). To be filled in during the extraction of standard ferrous metal ores;

• in column 4 - the value of the coefficient characterizing the territory of the extraction of minerals (Ktd). To be completed by participants in regional investment projects;

• on line 070 - the cost of a unit of the extracted mineral. The procedure for calculating the indicator is given in subparagraph 8.7.1 of paragraph 8.7 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• on line 080 - the proportion of the content of chemically pure precious metal per unit of the extracted mineral;

• on line 090 - the amount of the extracted minerals sold. If there was no sale, put a dash in the line and fill in section 6 of the MET declaration;

• on line 100 - proceeds from the sale of the extracted mineral;

• on line 110 - adjusted proceeds from the sale of the extracted mineral on the basis of clause 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no such revenue, then put a dash;

• on line 120 - delivery costs;

• on line 130 - expenses for the refining of a chemically pure precious metal;

• on line 140 - the tax base for the extracted mineral;

• on line 150 - the amount of MET. The procedure for its determination is specified in subparagraph 8.7.9 of paragraph 8.7 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• on line 160 - the adjusted tax amount in accordance with paragraph 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no adjusted amount, then put a dash.

Important: if the organization extracts several types of minerals, the tax on which is credited to one KBK and is reflected in one OKTMO, then the sum of the lines 150 and 160 of subsection 5 of the declaration must correspond to the amount indicated in line 030 of section 1 of the declaration for the corresponding OKTMO and KBK.

Such rules are established by clauses 8.1-8.8 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 6

Section 6 "Determination of the cost of a unit of a extracted mineral based on the estimated cost" fill in for minerals, the tax base for which is determined on the basis of their estimated cost. Fill in the section in a single copy, regardless of the amount of extracted minerals, the cost of which is estimated in the specified way.

When completing section 6, please indicate:

• on lines 010-040 - data for calculating direct costs related to the minerals extracted in the tax period;

• on lines 050-090 - data for calculating indirect and other costs related to the minerals extracted during the tax period;

• on line 100 - the amount of expenses on lines 040 and 090;

• on line 110 - the code of the unit for measuring the amount of extracted minerals by OKEI in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 197 dated May 14, 2015;

• in column 1 - the code of the extracted mineral in accordance with Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197;

• in column 2 - the amount of the extracted mineral, the code of which is reflected in column 1;

• in column 3 - the share of mined minerals in the total amount of mined minerals. It is defined as the ratio of the value in column 2 for a given mineral to the sum of values ​​in all lines of column 2;

• in column 4 - the amount of expenses for the extraction of minerals. It is defined as the product of the total amount of expenses for the extraction of minerals made in the tax period (line 100) and the share of the extracted mineral in the total amount of extracted minerals (column 3).

Such rules are established by clauses 9.1-9.5 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

Section 7

Section 7 "Data serving as the basis for calculating and paying tax when mining coal on a subsoil plot" fill in separately according to the relevantKBK and separately for each subsoil area where coal was mined. When filling out the section, indicate:

• on line 020 - series, number and type of license for the use of subsoil. For example, KEM 12345 TE;

• on line 030 - the code of the unit for measuring the amount of mined minerals by OKEI in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 197 dated May 14, 2015;

• on line 040 - OKTMO, on the territory of which the organization pays MET for mined coal;

• on line 050 - the value of the coefficient characterizing the territory of production of a mineral resource (Ktd);

In subsection 7.1, you need to indicate the amount of coal mined separately for each of its types, and in subsection 7.2 - data for calculating the MET for each subsoil area (sub. 10.7-10.8 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7- 3/197).

Fill in subsection 7.3 only if the costs of ensuring safe working conditions have exceeded the maximum amount of the tax deduction and the organization intends to take this excess into account in subsequent tax periods.

Such rules are established by clauses 10.1-10.9 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / 197.

An example of filling out a MET declaration for the extraction of natural building sand. The tax is calculated based on the value of the extracted mineral

Alpha JSC (INN 5008123456, KPP 500801001) is engaged in the extraction and sale of natural construction sand on the basis of a license (MOS 26853 TE).

In January, the organization extracted 28,940 tons of sand and sold:
- 12,000 tons - at the price of 236 rubles / ton (including VAT - 36 rubles);
- 14,500 tons - at the price of 330 rubles / ton (including VAT - 50 rubles).

Sales proceeds (excluding VAT) amounted to 6,460,000 rubles. (12,000 t × (236 rubles / t - 36 rubles / t)) + (14,500 t × (330 rubles / t - 50 rubles / t)).

The cost of delivering sand to buyers in January amounted to 634,100 rubles.

The severance tax rate for natural building sand is 5.5 percent.

The accountant calculated the severance tax based on the prices for sand sales in January.

The cost of 1 ton of mined sand for calculating the MET was:

((12,000 t × (236 rubles / t - 36 rubles / t)) + (14,500 t × (330 rubles / t - 50 rubles / t) - 634,100 rubles): (12,000 t + 14,500 t) = 219.85 rubles / t.

The tax base for MET for January is 6,362,459 rubles. (219.85 rubles / t × 28,940 t).

The amount of MET payable to the budget at the end of January was:
RUB 6,362,459 × 5.5% = 349,935 rubles.

KBK MET for common minerals - 182 1 07 01 020 01 1000 110.

The OKTMO code of the municipality where the tax is paid is 46634101. The accountant put dashes in the remaining empty cells of the code.

The code of the type of activity according to OKVED is 14.21 "Development of gravel and sand pits".

Alpha files the tax return at its location (not being the largest taxpayer).

On February 26, the organization's accountant filled out MET declaration and submitted it to the territorial tax office.

Filling in the MET declaration. Reflection of the amount of mined minerals subject to taxation. Completion of section 5 of the declaration.

Question: When filling out the MET declaration in section 5, column 2, the amount of the extracted mineral is indicated, subject to taxation at a tax rate corresponding to the code of the basis of taxation, indicated in column 1, is the amount of pure chemical or ligature indicated?

Answer: In accordance with the procedure for filling out the MET declaration, approved by Order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3 / [email protected] according to column 1 of section 5 of the declaration, the code of the basis for taxation of the extracted minerals is affixed, in accordance with Appendix No. 3 to this Procedure.

Column 2 indicates the amount of extracted minerals subject to taxation at the tax rate corresponding to the tax base code specified in column 1.
According to Appendix No. 3, for taxation at the generally established tax rate without applying a coefficient of 0.7, the code 4000 is put down.

In accordance with sub. 5 and 6 p. 2 of Art. 342 of the Tax Code of the Russian Federation, taxation for the extraction of concentrates and other semi-products containing gold is carried out at a tax rate of 6.0 percent.

The amount of the extracted mineral is determined by the taxpayer independently in units of mass or volume (clause 1 of article 339 of the Tax Code of the Russian Federation).

When extracting precious metals from primary (ore), alluvial and man-made deposits, the amount of the extracted mineral is determined according to the data of mandatory accounting for mining, carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones (clause 4 of article 339 of the Tax Code of the Russian Federation).

Thus, in column 2, the ligature is indicated.

Justification

From the Order of the Federal Tax Service of Russia dated 05.14.2015 N ММВ-7-3 / [email protected]

"On approval of the form of a tax return for tax on mineral extraction, the procedure for filling it out, as well as the format for submitting a tax return for tax on mineral extraction in electronic form"

Vi. The procedure for filling out Section 5 "Data serving as the basis for calculating and paying tax, with the exception of hydrocarbons (except for associated gas) and coal" of the Declaration

8.1. Section 5 "Data serving as the basis for calculating and paying tax, except for hydrocarbons (except for associated gas) and coal" is filled in by the taxpayer separately for the KBK and separately for each type of extracted minerals produced in all subsoil plots provided to the taxpayer for use.

Section 5 is not completed for associated gas produced at new offshore hydrocarbon deposits (mineral type code "03401", in accordance with Appendix No. 2 to this Procedure).

8.2. On line 010, the code of the type of the extracted mineral is indicated, in accordance with Appendix No. 2 to this Procedure.

8.3. On line 020, the BCC is indicated, in accordance with which tax is paid in relation to this extracted mineral.

When completing section 5 on associated gas (the code of the type of mineral "03400", in accordance with Appendix No. 2 to this Procedure), zeros shall be entered in line 020.

8.4. On line 030, the code of the unit of measurement of the amount of the extracted mineral is indicated according to the All-Russian Classifier of Units of Measure OK 015-94 (hereinafter - OKEI), in accordance with Appendix No. 4 to this Procedure.

8.5. Line 040 indicates the amount of the tax rate established by paragraph 2 of Article 342 of the Code in relation to the mineral, the code of which is indicated on line 010 of Section 5.

8.6. Subsection 5.1 "Data on the amount of minerals by subsoil areas and the specifics of its taxation" reflects the amount of minerals in the context of OKTMO codes and licenses for the right to use subsoil.

8.6.1. On line 050, the OKTMO code is indicated, in the territory of which tax is paid for this type of extracted mineral.

8.6.2. Line 060 indicates the series, number and type of license for the right to use subsoil. For example: HUB 12345 TE.

8.6.3. In column 1, the code of the basis for taxation of the extracted minerals is put down, in accordance with Appendix No. 3 to this Procedure.

8.6.4. Column 2 indicates the amount of the extracted mineral that is subject to taxation at the tax rate corresponding to the tax base code specified in column 1.

The amount of mined minerals is determined with an accuracy of three decimal places.

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Mineral extraction tax is paid by firms that extract minerals on the basis of a license obtained. They are required to file monthly. Read more about this in our article prepared by Berator's experts.

General order

The new declaration form and instructions for filling it out were approved by order of May 14, 2015 ММВ-7-3 / [email protected] The same order approved the format for submitting the declaration in electronic form. The new form must be submitted from June 2015 onwards.

The old declaration form was approved by order of the Federal Tax Service dated December 16, 2011 No. ММВ-7-3 / [email protected] The old declaration form could be submitted for May 2015.

A mineral extraction tax declaration must be submitted to the tax office no later than the last day of the month following the reporting month.

note

If you do not submit your return on time, you will be fined. The amount of the fine is Article 119 of the Tax Code.

How to determine the amount of the fine, see Beratore. Type in the search box Berator: "Responsibility for failure to submit a declaration."

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The declaration is handed over to the tax authorities:

• at the location of the Russian company, and for the largest ones - to the inspectorate for the largest taxpayers;
• at the place of residence
• at the place of business or company.

If the average number of employees as of January 1 of the current calendar year exceeds 100 people, then the declaration is submitted in electronic form.

note

You do not need to submit a declaration to the tax inspectorates at the location of the subsoil plot.

However, the company needs to register there as a payer of mineral extraction tax. There are two options.

1. Your company extracts minerals at its location. In this case, your company will be registered as a payer of mineral extraction tax at its location (automatically).

2. Your company extracts minerals in another area. In this case, you need to submit an application for registration with the tax office at the location of the subsoil plot. The form of such a statement is given in the order of the Ministry of Taxes and Duties of Russia dated December 31, 2003 No. BG-3-09 / 731.

JSC "Aktiv" is and is registered with the inspection in the Veliko-Ustyugsky district of the Vologda region. The "Aktiv" sand-gravel mixture is mined on the territory of the Kotlassky district of the Arkhangelsk region. In this case, "Aktiv" must submit an application for registration with the tax office of the Kotlassky region.

The declaration is submitted for all minerals at the same time. It includes a title page and seven sections, instead of four as was the case in the old declaration.

New form

The new form of the tax return for MET was developed taking into account the latest changes in legislation. Due to these changes, three completely new sections have been included in the form:

Section 2 "Data serving as the basis for the calculation and payment of tax for the production of dehydrated, desalinated and stabilized oil, with the exception of production at a new offshore hydrocarbon field"

Section 3 "Data serving as the basis for the calculation and payment of tax in the production of combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field"

Section 4 "Data serving as the basis for the calculation and payment of tax when extracting hydrocarbons from a new offshore hydrocarbon field"

Let's figure out how to fill them in.

Section 2

Section 2 of the declaration is filled in by the taxpayer separately for oil produced in each subsoil area provided to the taxpayer for use.

Section 2 is filled out separately for the KBK and separately for each type of extracted mineral.

On line 010, the code of the type of mineral produced corresponding to oil is indicated - 03100

On line 030, the code of the unit for measuring the amount of the extracted mineral is indicated according to the All-Russian Classifier of Units of Measure OK 015-94.

Subsection 2.1 indicates the indicators of the amount of oil produced for all subsoil areas where the company is producing:

• line 040 - OKTMO code;
• line 050 - series, number and type of license for the use of subsoil (for example: СТВ 12345 NE);
• on line 060 - the value of the indicator characterizing the peculiarities of oil production (Dm) for oil produced from deposits for which the value of the coefficient characterizing the degree of complexity of oil production (Kd) is 1. The Dm indicator is determined with an accuracy of two decimal places;
• on line 070 - Kndpi indicator;
• on line 080 - a coefficient characterizing the dynamics of world oil prices (Кц). It is rounded to the fourth decimal place;
• on line 090 - a coefficient characterizing the degree of depletion of reserves of a subsoil plot (Kv), Its value is also rounded to the fourth decimal place;
• on line 100 - the degree of depletion of reserves of the subsoil plot (Sv) with an accuracy of the fourth decimal place;
• on line 110 - a coefficient characterizing the amount of reserves of a particular subsoil area (Кз), also accurate to the fourth decimal place;
• on line 115 - the value of the coefficient characterizing the degree of depletion of a particular hydrocarbon deposit (Kdv);
• on line 120 - the value of the coefficient characterizing the region of production and oil properties (Kcan);
• on line 130 - the amount of tax calculated for oil production in the subsoil area. It depends on the indicator of column 1 of subsection 2.1.1. If it contains the code "2000", then:

If the code "4000" is indicated in column 1 of subsection 2.1.1, then:

The resulting tax amount must be added with the indicator of line 270 of all subsections 2.1.2 for all deposits related to the subsoil plot, the details of the license for the right to use which are indicated in line 050 of subsection 2.1. The result will be reflected on line 130;

• line 140 indicates the amount of tax deduction to be applied in the manner prescribed by article 343.2 of the Tax Code. If there is no tax deduction amount on line 140, zero is set;
• line 150 indicates the amount of tax payable to the budget for the extracted mineral, determined by the formula:

Subsection 2.1.1 contains data on the amount of oil produced in the subsoil area, the details of the license for the right to use which are indicated in line 050 of subsection 2.1, for which the value of the coefficient Kd is 1

In column 1, the code of the basis for taxation of a mineral is affixed, in accordance with Appendix 3 to the Procedure for filling out the declaration.

Column 2 indicates the amount of oil produced that is subject to taxation at the tax rate corresponding to the code in column 1. It is determined with an accuracy of three decimal places. It does not reflect the amount of oil produced from the reservoir:

For which the value of the coefficient Kd< 1,

Attributed to the Bazhenov, Abalak, Khadum or Domanik productive deposits, subject to the conditions provided for by subparagraph 21 of paragraph 1 of Article 342 of the Code,

In it, on line 160, the name of the hydrocarbon deposit is indicated. Line 170 indicates the net pay in meters. The sources of such information are the same as for line 160. Line 170 is filled in if the values ​​of the coefficient Kd are 0.4 or 0.8. In other cases, a dash is inserted here.

Line 180 shall reflect the permeability index of the hydrocarbon deposit in μm2 in the case of using the values ​​of the Kd coefficient of 0.4 or 0.8. In other cases, a dash is inserted here. The sources of information for completing this line are the same as for lines 160 and 170.

Line 190 indicates the depth of occurrence of a productive hydrocarbon deposit in meters. If the state balance of mineral reserves reflects the range of the reservoir depth, then line 190 indicates the minimum value.

Line 200 reflects the density of oil in g / cm3. If it is set as a range, then its minimum value is displayed here.

Line 210 indicates the value of the indicator characterizing the features of oil production (Dm) for oil produced from the reservoir, for which the value of the coefficient Kd< 1 и значение коэффициента Кдв 1, а также для нефти вязкостью более 200 мПа x с и менее 10 000 мПа x с (в пластовых условиях), для которой значение коэффициента Ккан равно нулю. Показатель Дм определяется с точностью до второго знака после запятой. При добыче нефти из залежи, отнесенной к баженовским, абалакским, хадумским или доманиковым продуктивным отложениям, по строке 210 ставится прочерк.

Line 220 indicates the degree of depletion of the reserves of a particular hydrocarbon deposit with an accuracy of four decimal places.

Lines 160-200, 220 are filled in in accordance with the data of the state balance of mineral reserves, approved in the year preceding the year of the tax period, or according to the conclusion of the state examination of mineral reserves.

Line 230 indicates the value of the coefficient characterizing the degree of complexity of oil production (Kd).

Line 240 indicates the number of tax periods for applying the Kd coefficient< 1.

Line 250 reflects the value of the coefficient characterizing the degree of depletion of a particular hydrocarbon deposit (Kdv) with an accuracy of the fourth decimal place.

When filling out subsection 2.1.2 for deposits for which the coefficient Kd = 1, a dash is put on lines 240-250.

Line 260 indicates the number of tax periods for applying the MET rate of 0 rubles. When oil is extracted from deposits that do not belong to the Bazhenov, Abalak, Khadum or Domanik productive deposits, a dash is put on line 260.

Line 270 shall indicate the amount of the calculated tax on oil produced from the deposit.

The amount for the specified line is determined depending on which code is indicated in column 1 of subsection 2.1.2:

If the code is "2000", then:

If the code "4000" is indicated in column 1 of subsection 2.1.2, then:

Section 3

Section 3 is intended for data serving as the basis for calculating and paying tax, when producing combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field. It is filled in separately for the KBK and separately for each type of extracted mineral.

On line 010, the code of the type of the extracted mineral is indicated "03200" (gas condensate) or "03300" (combustible natural gas).

On line 020, the BCC is indicated, in accordance with which tax is paid in relation to this extracted mineral.

On line 030, the code of the unit of measurement for the amount of the extracted mineral is indicated according to the All-Russian Classifier of Units of Measure OK 015-94 (OKEI):

On line 040 the amount of the calculated tax on the extracted mineral shall be indicated. It is determined as the sum of the values ​​of line 190 of all subsections 3.1.1 for all deposits related to the subsoil plot, the details of the license for the right to use which are indicated in line 090 of subsection 3.1.

Line 050 indicates the value of the indicator characterizing the cost of transporting combustible natural gas (Tg). If the Tg indicator has a negative value, then in line 050 it is indicated with a minus sign. When filling in Section 3 on gas condensate, a dash is placed on line 050.

Line 060 indicates a coefficient characterizing the share of gas sales to consumers in the Russian Federation in the total volume of gas sold by the organization (O).

Line 070 shall indicate a coefficient characterizing the share of produced combustible natural gas (excluding associated gas) in the total volume of produced hydrocarbon raw materials (Kgpn).

In subsection 3.1 it is necessary to indicate the indicators (coefficients) used for the tax on the subsoil plot. At the same time, the amount of extracted minerals is reflected separately for each license for the right to use subsoil.

On line 080, the OKTMO code is indicated, in the territory of which tax is paid for this type of extracted mineral.

Line 090 shall reflect the series, number and type of license for the use of subsoil.

On line 100, the value of the degree of depletion of combustible gas reserves of a natural subsoil area (Svg) is indicated with an accuracy of four decimal places.

Line 110 indicates the base value of the equivalent fuel unit (Eut) accurate to the fourth decimal place.

On line 120, the value of the correction factor (Kkm) is indicated. When completing Section 3 on natural gas, a dash shall be inserted on line 120.

Line 130 indicates a coefficient characterizing the share of produced combustible natural gas (excluding associated gas) in the total amount of combustible natural gas (excluding associated gas) and gas condensate produced in the past tax period in a subsoil area containing a hydrocarbon deposit (Dg) ... Its value is determined with precision to the fourth decimal place.

Subsection 3.1.1 is intended for data on the amount of minerals produced by the subsoil plot, the details of the license for the right to use which are indicated in line 090 of subsection 3.1. It is filled out separately for each deposit of hydrocarbon raw materials according to the data of the state balance of mineral reserves, approved in the year preceding the year of the tax period.

Line 140 indicates the full name of a particular deposit.

Line 150 indicates the depth of the hydrocarbon deposit. If it is indicated in the state balance of mineral reserves in the form of a range, then line 150 indicates the minimum depth.

Line 160 reflects the density in g / cc. cm - for a deposit of gas condensate, or the density of gas by air - for a deposit of combustible natural gas.

On line 170, the values ​​of the coefficients Kvr, Kr, Kgs, Kas, Korz are indicated with an accuracy of the fourth decimal place.

Line 180 indicates the value of the coefficient characterizing the degree of difficulty in extracting combustible natural gas and (or) gas condensate from a hydrocarbon deposit (Kc). It is rounded to the fourth decimal place.

On line 190, the amount of the calculated tax is indicated. It is calculated according to the following rules.

If the code 03200 (gas condensate) is indicated on line 010 of Section 3, and the tax base code "2000" is indicated in column 1 of subsection 3.1.1, then:

If line 010 of Section 3 indicates the code 03200 (gas condensate), and column 1 of subsection 3.1.1 indicates the code of the basis for taxation "4000", then:

If the code 03300 (combustible natural gas) is indicated on line 010 of Section 3, and “2000” in column 1 of subsection 3.1.1, then the tax amount is determined as follows:

If the code 03300 (combustible natural gas) is indicated on line 010 of Section 3, and “4000” in column 1 of subsection 3.1.1, then the tax amount is determined as follows:

Then, in column 1, the code of the basis for taxation of the extracted minerals is put down, in accordance with Appendix 3 to the Procedure for filling out the declaration.

Column 2 indicates the amount of oil produced from hydrocarbon deposits subject to taxation at the tax rate corresponding to the tax base code specified in column 1.

The amount of mined minerals is determined with an accuracy of three decimal places.

Section 4

Section 4 is filled in when extracting hydrocarbons from a new offshore hydrocarbon field separately for each type of mineral.

On line 010, one of the codes for the type of the extracted mineral is indicated:

• 03100 - dehydrated, desalinated and stabilized oil;
• 03200 - gas condensate from all types of hydrocarbon deposits that has passed the field treatment technology in accordance with the technical project for the development of the field, before being sent for processing;
• 03300 - combustible natural gas from all types of hydrocarbon deposits, with the exception of associated gas;
• 03401 - associated gas produced at new offshore hydrocarbon fields.

On line 020, the BCC is indicated, in accordance with which tax is paid in relation to this extracted mineral. If the code 03401 is specified in line 010, then zeros are inserted here.

On line 030, the code of the unit of measurement of the amount of the extracted mineral by OKEI is indicated. You can find these codes in the previous subsection... (make a link to subsection "Section 3").

Line 040 indicates the OKTMO code on the territory of which the tax is paid, and line 050 indicates the series, number and type of license for the right to use subsoil.

Line 060 shall indicate the name of the new offshore hydrocarbon field in accordance with the license.

Line 070 shall reflect the month and year of the commencement of commercial production of hydrocarbon raw materials, in accordance with paragraph 6 of Article 338 of the Tax Code.

Column 1 contains the code of the basis for taxation of the extracted minerals. It is given in Appendix 3 to the Procedure for filling out the declaration.

Column 2 indicates the amount of extracted minerals subject to taxation at the tax rate corresponding to the code in column 1. This indicator is determined with an accuracy of the third decimal place.

Line 080 indicates the cost of a unit of the extracted mineral, calculated in accordance with Articles 340 and 340.1 of the Tax Code. It is rounded to the second decimal place. If in the tax period for which the declaration is filled in, hydrocarbon raw materials were not sold, then a dash is put here.

Line 090 shall reflect the minimum marginal cost of a hydrocarbon unit. It is calculated in the manner prescribed by article 340.1 of the Tax Code.

Line 100 indicates the amount of the extracted mineral sold, and line 110 - the proceeds from the sale. Line 120 shall indicate the adjusted proceeds from the sale of the extracted mineral on the basis of paragraph 6 of Article 105.3 of the Tax Code. If there was no implementation, then a dash is inserted in lines 100-120

On line 130, the tax base for the extracted mineral is indicated. In general, this indicator is determined for each type of mineral by the formula:

There are three cases where a different formula is used to calculate the key figure for line 130:

• if the cost of a unit of the extracted mineral, determined in accordance with article 340 of the Tax Code, is less than its minimum marginal cost calculated in accordance with article 340.1 of the Tax Code;
• if the taxpayer, on the basis of clause 5 of Article 340.1 of the Tax Code, determines the value of the extracted mineral based on the minimum marginal cost of a unit of the extracted mineral;
• if there is no sale by the taxpayer in the tax period of hydrocarbon raw materials (clause 6 of article 340.1 of the Tax Code).

In these cases, the following formula is used:

When filling out section 4 on associated gas (if the code 03401 is indicated in line 010), zero is set in lines 130 and 140.

On line 150, the adjusted amount of the calculated tax is indicated on the basis of paragraph 6 of Article 105.3 of the Tax Code. If this indicator is absent, then a dash is put here.

Don't overlook

As for Sections 1, 5, 6 and 7, they "moved" from the old declaration, but, of course, also with amendments.

Section 1 indicates the amount of tax that you must pay to the budget. This amount is calculated in the remaining sections of the declaration.

note

The budget classification code (BCC), according to which the mineral extraction tax will be credited to the budget (line 010), was approved by order No. 65n of July 1, 2013.

Here is a list of these codes:

Section 5 is filled in when calculating the tax on minerals with the exception of hydrocarbons (except for associated gas) and coal. It is filled in separately for the KBK and separately for each type of minerals extracted in all subsoil plots provided to the taxpayer for use.

Section 6 is intended to determine the value of a unit of a extracted mineral based on the estimated cost and is completed in the event that the value of any extracted mineral is estimated in accordance with paragraph 4 of Article 340 of the Tax Code based on the estimated cost. This section is included in the declaration in a single copy, regardless of the amount of extracted minerals, the value of which is determined in this way.

Section 7 reflects the data that serve as the basis for calculating and paying tax for coal mining. It is filled in separately for the corresponding KBK and separately for each subsoil area.

In conclusion, we note that the column "Code of the form of reorganization (liquidation)" has been added in the form of the title page. The TIN and KPP of the reorganized organization are also indicated on the title page.

For other parameters, as usual, specify:

1) TIN and KPP of the organization;

2) the number of the correction;

3) the tax period for which the declaration is submitted;

4) the code of the tax authority to which the declaration is submitted, as well as the code for submitting the declaration to the tax authority;

5) the full name of the organization or the surname, name and patronymic of the entrepreneur;

6) the code of the type of economic activity of the taxpayer;

7) the contact telephone number of the taxpayer;

8) the number of pages on which the Declaration is drawn up;

9) the number of sheets of supporting documents or their copies attached to the declaration.

Do not forget that in the column "I confirm the accuracy and completeness of the information specified in this declaration," you need to put "1" if the completeness and accuracy of the information is confirmed or "2" if the completeness and accuracy of the information is confirmed by a representative of the company (entrepreneur).

If the declaration is submitted by a company, then in the line "surname, name, patronymic in full", it is necessary to indicate line by line the surname, name and patronymic of the head of the company. If the declaration is submitted by a representative of the company (entrepreneur), on this line you must indicate his last name, first name and patronymic, and in the field "Name of the document confirming the authority of the representative" - ​​the number and date of the power of attorney.

You do not fill in the section "To be completed by an employee of the tax authority".

How to fill in all sections of the updated MET declaration, see Beratore. Type in the search box: "Composition of the mineral extraction tax declaration".

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New form Mineral Extraction Tax Return officially approved by the document Appendix No. 1 to the order of the Federal Tax Service of Russia dated 20.12.2018 No. ММВ-7-3 / [email protected]

More details about the application of the KND 1151054 form:

• Review of the legal positions of the Constitutional Court and the Armed Forces of the Russian Federation for the second half of 2016 on taxation issues

  Of the Tax Code of the Russian Federation (based on the selling price of the extracted mineral - flotation concentrate), since the object for the tax on the extraction of minerals ... In 2013, the organization filed revised declarations on the tax on the extraction of minerals for 2011, in which ... an on-site tax audit mineral extraction tax, is obliged to reduce the tax base for corporate income tax by the amount of additional tax, if the tax on ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for February 2019

  A cameral audit of the primary tax return reflects only the additional accrual of tax arrears in connection with ... the land tax, taking into account its actual payment to the budget on the basis of the revised tax declaration ... on being held liable for the initial tax declaration and the tax was paid after filing the revised one. ... in the circumstances, when determining the tax base for mineral extraction tax for 2013, the Taxpayer lawfully applied ...

• How to minimize VAT tax risks

  Yielding only to mineral extraction tax and income tax. But the first two compared to ..., then they are deprived of the opportunity for a tax deduction or benefit. From ... commissions of tax authorities on the legalization of the tax base ", if your tax deductions for VAT ... an example of calculating the share of tax deductions for VAT in excess of 89% is given. ... (if you sell products at a 10% tax rate), the amount is added without ..., then you need to remember that the income tax declaration is formed on an accrual basis, and ...

• Practice of the Constitutional Court of the Russian Federation on tax issues for 2018

  The presence of errors (inaccurate information) in tax returns or calculations, as recorded in ... for accounting, but before the deadline for filing a tax return established by Article 174 of the Tax Code of the Russian Federation ... for the specified tax period (no later than 25 ... the application of a preferential tax rate (0 percent) on tax on the extraction of minerals. Position of the Court: Calculation of tax ...

• The practice of the Constitutional Court of the Russian Federation on tax issues for the first half of 2018

  The presence of errors (inaccurate information) in tax returns or calculations, as recorded in ... / [email protected]“On the procedure for determining the tax base for the tax on property of individuals based on ... minerals for the purpose of applying a preferential tax rate (0 percent) on the tax on the extraction of minerals. Position of the Court: Calculation of tax ..., including taking into account the provided tax benefits ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for November 2018

  The amount of tax, the recalculation of tax liabilities made by the Taxpayer by submitting a revised tax return on the added tax ... of annual losses in relation to monthly extraction of minerals is contrary to the norms of tax legislation. Determination from ... Combine KMAruda ") - Having established that the extraction of raw ore without explosive ... mining, and the cost of their acquisition are associated only with the necessary technological process for the extraction of minerals ...

• Important legal positions of the Constitutional Court and the Supreme Court on taxation for the 4th quarter of 2017

  Legislation on taxes and fees. Based on the results of a cameral tax audit of the tax declaration submitted by the company on the added tax ... of the tax service for the city of Cheboksary). 16. The use of water by the taxpayer in the implementation of mining activities ... to calculate and pay the water tax, since, in carrying out licensed mining, it has the right ... to withdraw water for mining activities does not belong to this list ...

• The practice of the Supreme Court of the Russian Federation on tax disputes for September 2016

  District of Severnoye Izmailovo) - Submission of revised tax returns for income tax, taking into account the loss of the past ... the conclusion about the legitimate additional tax on the extraction of minerals, recognizing the decision of the tax authority as legal and justified ... single tax under the simplified tax system for 2014 ... and its adoption by the tax authority ...

• The most frequent violations detected by the Federal Tax Service

  Tax returns, clause 3 of Art. 204 of the Tax Code of the Russian Federation As a result of a comparative analysis of the tax declaration on ... excise taxes on excisable goods, with the exception of ... a unit of the extracted mineral, leading to incomplete payment by the taxpayer of the amounts of tax on the extraction of minerals, paragraph 1 ... of which are not reflected in land tax return, which suggests ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for February 2017

  Such a violation as the untimely submission of tax returns for UTII for 3 and 4 ... and indirect) for the extraction of all minerals in a specific subsoil area directly related to the extraction of minerals, which ... reduction of tax liabilities in the form of an increase in tax costs on profit and a decrease in income tax on ... entails the validity of tax deductions for value added tax on the specified product, since ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for March 2019

  ...) - The very fact of sending a revised tax return after the inspectorate detects an offense is not ... in expenses when forming a tax base for corporate income tax before the completion of ... the site, to calculate the amount of land tax and submit a tax return. MET Determination from ... to work on the extraction of minerals in order to determine the estimated cost of minerals and that ... provided for the development of mineral deposits and used for the storage of overburden ...

• The practice of the Supreme Court of the Russian Federation on tax disputes for January 2019

  Reflections of corrected information in the current tax return is recognized as permissible. In this case, it is assumed ... by the time the error is corrected (filing a tax return), the income established by Article 78 ... has not expired when determining the tax base for income tax and be taxed at a rate of 20 percent ... profit of organizations on the basis of paragraph 2 ... proof of the facts of extraction, unloading and removal from a mineral deposit in the form of ...

• The practice of the Supreme Court of the Russian Federation on tax disputes for December 2017

  The taxpayer did not submit tax declarations for UTII to the inspectorate, did not fulfill the requirements for ... The taxpayer in the updated tax declaration of the land tax for 2014 on the basis of a certificate received ... by the tax authority legally and justified. Determining the amount of extracted minerals, the courts established that the extraction of minerals ... a taxpayer of a tax evasion scheme aimed at obtaining an unjustified tax benefit on income tax ...

• The practice of the Supreme Court of the Russian Federation on tax disputes October 2017

  Distribution center UAZ) - The submission of a tax return itself, which was not the subject of ... made a reconstruction of tax obligations, increasing the tax base for value added tax and corporate income tax ... expenses - expenses directly related to oil production the contractor does not provide ... the mined minerals are coal without division into grades, therefore, the determination of the tax base for ...

• What debts of individual entrepreneurs will the state forgive

  The border of Russia, and taxes on the extraction of minerals), provided that at the time of the decision on ... and did not submit income declarations to the IFTS (although it was necessary ... I said that if the entrepreneur submitted the declaration, albeit with a delay , then ... tax to the budget and (or) submit a declaration, avoiding penalties ... The tax ... amnesty of the present time provides for full exemption for some of the taxpayer's debts - as for taxes ...