Mineral extraction tax is not levied. Features and nuances of taxation. Elements of a Mineral Extraction Tax

Basis and legal basis

Mineral Extraction Tax (MET) is federal tax adjustable by chapter 26 Tax Code RF. Since it is paid by subsoil users, one of the most important documents for understanding and applying severance tax is also the RF Law of 21.02.1992 N 2395-1 "On Subsoil".

Taxpayers

1. Organizations and individual entrepreneurs registered and recognized as subsoil users.
2. Organizations, information about which is included in the Unified State Register of Legal Entities on the basis of Article 19 Federal law of November 30, 1994 N 52-FZ, recognized as subsoil users in accordance with the legislation Russian Federation, as well as on the basis of licenses and other permits, acting in the manner prescribed by article 12 of the Federal Constitutional Law of March 21, 2014 N 6-FKZ "On the acceptance of the Republic of Crimea into the Russian Federation and the formation of new subjects within the Russian Federation - the Republic of Crimea and federal city of Sevastopol ".

By general rule taxpayers must register as a taxpayer for mineral extraction tax at the location of the subsoil plot they use within 30 calendar days from the moment state registration licenses for the use of a subsoil plot.

A special registration procedure has been established for subsoil users in Crimea and Sevastopol.

Registration is carried out at the location of the organization or at the place of residence of an individual (if the taxpayer is an individual entrepreneur).

The Ministry of Finance of the Russian Federation also additionally determines the specifics of registration as taxpayers of MET - see the order of the Order of the Ministry of Taxes and Taxes of the Russian Federation of December 31, 2003 N BG-3-09 / 731.

Taxation object of severance tax

The objects of taxation are minerals:

1. extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided by the law (including from hydrocarbon deposits);
2. extracted from waste (losses) of extractive industries, subject to separate licensing;
3. extracted from the subsoil outside the Russian Federation on the territories leased or used under international agreements, as well as under the jurisdiction of the Russian Federation.

Are not subject to taxation:

• common minerals, incl. groundwater obtained by an individual entrepreneur and used by him directly for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collection materials;
• extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary and recreational or other public importance;
• minerals extracted from own dumps or waste (losses) of mining and related processing industries;
• drainage groundwater;
• coalbed methane.

Mineral types

1. Coal and oil shale
2. Hydrocarbon feedstock (oil, gas condensate, natural combustible gas, coalbed methane)
3. Commercial 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, spar, earth paints, etc.)
6. Mining non-metallic raw materials
7. Bituminous rocks
8. Raw materials of rare metals (indium, cadmium, tellurium, thallium, gallium, etc.)
9. Non-metallic raw materials mainly used in the construction industry (gypsum, anhydride, chalk, limestone, pebbles, gravel, sand, clay, facing stones)
10. Conditioned product of piezo-optical raw materials (topaz, jade, jadeite, rhodonite, lapis lazuli, amethyst, turquoise, agates, jasper, etc.)
11. Natural diamonds, other 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 ligature gold that meets the national standard (technical conditions) and (or) the standard (technical conditions) of the taxpayer organization
13. Natural salt and pure sodium chloride
14. Groundwater containing minerals and medicinal resources, as well as thermal waters
15. Raw materials of radioactive metals (in particular, uranium and thorium).

The tax base

The tax base for MET is determined as the cost of extracted minerals for each type, taking into account the established different rates... It is determined separately for each extracted mineral.

The cost of raw hydrocarbons produced at a new offshore hydrocarbon field is determined in a special way. How to determine the tax base on it is stated in article 340.1 of the Tax Code of the Russian Federation. The federal executive body responsible for maintaining the state balance of mineral reserves shall inform the tax authorities about such deposits.

With regard to other types of extracted hydrocarbon raw materials, as well as coal, the tax base is determined as the amount of extracted minerals in physical terms.

General order estimating the cost of extracted minerals when determining tax base specified in article 340 of the Tax Code of the Russian Federation.

Taxable period

Tax rates

The rates are set for each type of minerals by Article 342 of the Tax Code of the Russian Federation.

2017 rates

• 0% or 0 rubles, if in relation to the extracted minerals the tax base is determined as the amount of extracted minerals in physical terms (for the extraction of, for example, minerals in terms of standard losses of minerals, etc.);
• from 3.8% to 8% for various minerals, the tax base for which is determined based on their value;
• RUB 919 for the period from January 1, 2017 for 1 ton of desalinated, dehydrated and stabilized oil produced. In this case, the specified tax rate is multiplied by a coefficient that characterizes the dynamics of world oil prices (Кц). The resulting product is reduced by the value of the Dm indicator, which characterizes the features of oil production. The value of the DM indicator is determined in accordance with the procedure established by Art. 342.5 of the Tax Code of the Russian Federation. In the formula for determining the coefficient Dm new edition Of the Tax Code N 204 of December 28, 2016, changes were made: the value of Kk was added, which reduces the indicator. CC for the period from January 1 to December 31, 2017 inclusive is 306, 357 - for the period from January 1 to December 31, 2018 inclusive, 428 - for the period from January 1 to December 31, 2019 inclusive, 0 - from January 1, 2020 ... In 2016, the oil rate was RUB 857;
• 42 rubles per 1 ton of produced gas condensate from all types of hydrocarbon deposits. In this case, the specified tax rate is multiplied by the base value of a unit of equivalent fuel, by a coefficient characterizing the degree of difficulty in extracting combustible natural gas and (or) gas condensate from a hydrocarbon deposit, and by a correction coefficient;
• 35 rubles per 1,000 cubic meters of gas for the extraction of combustible natural gas from all types of hydrocarbon deposits. In this case, the specified tax rate is multiplied by the base value of a unit of equivalent fuel and by a coefficient characterizing the degree of difficulty in extracting combustible natural gas and (or) gas condensate from a hydrocarbon deposit. The resulting product is summed up with the value of the indicator characterizing the cost of transporting combustible natural gas. If the amount received is less than 0, the tax rate is assumed to be 0.
• 47 rubles for 1 ton of mined anthracite.
• 57 rubles for 1 ton of coking coal mined;
• 11 rubles for 1 ton of mined brown coal;
• 24 rubles per 1 ton of mined coal, excluding anthracite, coking coal and brown coal;
• 730 rubles per 1 ton of multicomponent complex ore mined in subsoil plots located in whole or in part on the territory Krasnoyarsk Territory containing copper and (or) nickel and (or) platinum group metals;
• 270 rubles per 1 ton of multicomponent complex ore that does not contain copper and (or) nickel and (or) platinum group metals, mined in subsoil areas located in whole or in part on the territory of the Krasnoyarsk Territory.

• for anthracite - 1.102;
• for coking coal - 1,668;
• for brown coal - 0.996;

Last year, the conditions under which the Kcan coefficient is equal to zero have improved for subsoil areas fully or partially located in the Caspian Sea. These conditions are included in a separate subparagraph 9 of paragraph 4 of Article 342.5 of the Tax Code of the Russian Federation.

In relation to oil produced in these subsoil areas, the Kcan coefficient remains zero until the 1st day of the month following the one in which one of the circumstances listed in the Tax Code of the Russian Federation occurs. Such a circumstance is, for example, the achievement of a certain level of accumulated oil production (excluding the accumulated volume at new offshore fields in a given subsoil area). Since 2016, this limit has been 15 million tons instead of 10 million tons, as previously stated.

When calculating the MET for gas, the Kgp coefficient is used, which characterizes the export profitability. Recall that the base value of the MET rate in relation to gas condensate from all types of hydrocarbon deposits is multiplied by the Kkm coefficient, as well as by the base value of the unit of equivalent fuel Eut and the Kc coefficient, which characterizes the degree of difficulty in extracting combustible natural gas and (or) gas condensate from a hydrocarbon deposit. raw materials.

The value of the correction factor has changed as amended by Federal Law No. 401-FZ dated 30.11.2016.

MET tax deduction

Article 343.1 of the Tax Code of the Russian Federation regulates the taxpayer's right to receive tax deduction- you can, at your option, reduce the amount of tax calculated for the tax period when mining coal in the subsoil area by the amount of economically justified and documented expenses of the taxpayer in the tax period and associated with ensuring safe conditions and labor protection during coal mining in this subsoil area.

The tax deduction includes the following expenses:

• material expenses of the taxpayer, determined in the manner prescribed by Chapter 25 "Profit Tax" of the Tax Code of the Russian Federation;
• taxpayer's expenses for the acquisition and (creation) of depreciable property;
• expenses for completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets.

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

The procedure for recognizing expenses for the purpose of applying this deduction must be reflected in accounting policies for tax purposes.

Procedure and terms of tax payment, reporting

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

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

Subsoil users pay regular payments on a quarterly basis no later than the last day of the month following the expired quarter, in equal shares in the amount of one fourth of the payment amount calculated for the year (RF Law of February 21, 1992 N 2395-1).

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

The MET declaration is submitted to the tax authority at the location Russian organization, place of residence of an individual entrepreneur, place of business foreign organization through branches and representative offices established on the territory of the Russian Federation.

The obligation to file a tax return arises from tax period, in which the actual extraction of minerals began. Submitted no later than the last day of the month following the expired tax period. The MET tax return can be submitted in both paper and electronic form.

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, submit tax returns and calculations only in electronic form... The same rule applies to the largest taxpayers.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for a constituent entity of the Russian Federation.

MET: what's new in 2017?

In 2017, some of the tax rates and values ​​required to calculate the odds have changed.

When paying tax on oil production, the rate will be 919 rubles for the period from January 1, 2017 for 1 ton of desalinated, dehydrated and stabilized oil produced. In this case, the specified tax rate is multiplied by a coefficient that characterizes the dynamics of world oil prices (Кц). The resulting product is reduced by the value of the Dm indicator, which characterizes the features of oil production.

The value of the DM indicator is determined in accordance with the procedure established by Art. 342.5 of the Tax Code of the Russian Federation. The formula for determining the DM coefficient by the new edition of the Tax Code N 204 of December 28, 2016 has been amended: the value of Kk has been added, which reduces the indicator.

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

Tax rates for coal are multiplied by deflator coefficients, which are determined and subject to official publication in accordance with the procedure established by the Government of the Russian Federation (Resolution of the Government of the Russian Federation of November 3, 2011 N 902 "On the procedure for determining and official publication of deflator coefficients to the mining tax rate minerals in coal mining ").

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

• for anthracite - 1.102;
• for coking coal - 1,668;
• for brown coal - 0.996;
• for coal, with the exception of anthracite, coking coal and brown coal - 1.132.

This is established by order of the Ministry of Economic Development of Russia dated January 18, 2017 N 8 "On deflator coefficients to the rate of tax on mineral extraction during coal mining".

When calculating the MET for gas, the value of the correction factor has changed as amended by Federal Law No. 401-FZ dated 30.11.2016.

From January 1, 2017, paragraph 15 of Article 342.4 states that the Kkm coefficient is equal to the result of dividing the number 6.5 by the value of the Kgp coefficient. Kgp is set by the new norm as follows: 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 inclusive, 1.4441 - for the period from January 1 to December 31 2019 inclusive - for taxpayers - property owners Unified system gas supply, or participants with a share of ownership;

For other taxpayers, Kgp is equal to 1.

Pay attention!

Upon payment of arrears on all taxes from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, you have to pay large sums penalties - this applies to arrears arising after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, payment is overdue by more than 30 days, the penalty will have to be calculated as follows:

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

In the event of a delay of 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the 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 of the Central Bank's refinancing rate. Recall that since 2016, the refinancing rate is equal to the key rate.

Our tax law, like the legislation of many countries, uses a large number of multidirectional taxes in its system. One of the most interesting and most relevant tax for our country is the tax on the extraction of minerals. This is due to the fact that Russia occupies a leading position in the world in the production and export of oil and gas. MET refers to the group of direct taxes (when the taxpayer and tax agent- this is the same person), approved at the federal level. All natural raw materials found on the territory of the Russian Federation belong to the state. Therefore, severance tax is a kind of payment for organizations that are engaged in production and further resale. And also this tax has the function of regulating the extraction of mineral resources, since this activity in addition to being subject to special taxes, it belongs to licensed types of activity and must be registered. In this article, we will look at the mineral extraction tax and answer the most common questions.

Mineral extraction tax: who is obliged to pay?

Organizations and individual entrepreneurs involved in the extraction of natural resources are recognized as taxpayers of MET. An organization whose sphere of activity is aimed at extracting natural resources from the bowels of the earth must be registered as a mineral extraction tax payer and have a license. The extraction of not all natural resources belongs to licensed detail, there are a number of common resources (water, sand, etc.) to be extracted, which can be obtained without special permission within the framework of the legal framework.

Consider the main objects of taxation provided for by law:

• Mineral resources, the extraction of which is subject to special licensing, located in the Russian territory;
• Natural resources extracted during the secondary processing of main mining waste, if this is provided for by the legislation for this type of activity;
• Natural resources mined outside the Russian territory.

At the same time, there is one nuance that must be taken into account when mining minerals - not everything that is extracted from the bowels of the earth is subject to taxation:

• Widespread natural resources and groundwater, which do not belong to industrial resources, and are not listed on the state balance sheet as natural reserves of special economic importance. Are retrieved natural person for personal needs;
• Fossils of historical, geological and other scientific significance;
• Resources obtained from recycled waste after extraction and extraction, from which all necessary taxes have already been paid.

Notification of tax authorities on activities in the field of field development

Organizations and individual entrepreneurs planning to engage in activities related to the extraction, development and processing of mineral resources are required to notify tax office and register as a payer of mineral extraction tax in the region where the development will take place. Together with the application, the organization must also provide documents confirming the right to develop deposits, issued by the authorized government body within one month from the date of receipt of the permit.

Determination of the base for calculating tax

• The amount of natural resources (tons, cubic meters, etc.) that has been developed at a deposit registered in authorized body authorities. This applies to oil, gas, coal, etc.
• The cost of natural resources that are not included in the list of mineral resources approved by tax legislation.

The accountant of the organization needs to calculate the tax base. As with other taxes, intentional underreporting can lead to problems when tax audit and the subsequent additional accrual of unpaid tax and penalties. The cost of natural resources developed during the reporting period is determined in the following ways:

Mineral extraction tax rates

When applying MET, payers need to know that there are two types of rates that depend on the object of taxation:

• Ad valorem rates;
• Fixed rates.

Ad valorem rates are a fairly common type of fiscal rates, which are defined as interest rate to the cost of the extracted raw materials. The value of the rate is established by legislation individually for each type of extracted mineral resource, less often on the method of extraction or the location of the subsoil.

There are also indicators per unit of raw materials extracted (fixed rates), expressed in an amount in rubles. The amounts are set depending on the selected raw material or rock, as well as the conditions of production and, in some cases, the location of the subsoil.

The formula for calculating the severance tax and the terms of payment

In accordance with the legislation regarding the severance tax, it is necessary to calculate the tax on a monthly basis for each extracted natural resource... When calculating, the most important thing is to correctly calculate the tax base for calculating the tax. Each mineral has its own technical nuances:

• the production rate that corresponds to a specific field;
• storage conditions;
• loss and waste rates;
• technical characteristics of production;
• type of deposit;
• region, etc.

The standard tax calculation scheme looks like this:

MET = Tax base x Rate

There are also a number of coefficients that change the rate on minerals in accordance with the approved legislation. So, to calculate the tax that must be paid to the budget for oil production, the rates must be adjusted to:

• Coefficient of change in world prices for non-oil, which is calculated as the average monthly price of oil (Urals in dollars) reduced by 15 and adjusted for the average monthly exchange rate of the dollar against the ruble, established The central bank... The taxpayer must calculate this coefficient independently, each reporting period based on the formula:

= (PriceUrals- 15) x

• Coefficient that determines the level of depletion of a field or the coefficient of natural recovery.

An example of calculating MET for a sand pit

Initial data: The company "Zolotoy Luchik" is engaged in the extraction of sand in the sand pits of the city of Irkutsk. During the reporting period, the company sold 60 thousand tons of sand, while during the same period 100 thousand tons were mined. The cost of one ton of sand is 620 rubles, including VAT at a rate of 18%. At the same time, the organization also incurred expenses in the amount of 600 thousand rubles.

Payment: The cost of one unit of sand = (60,000 x 620 / 1.18 - 600,000) / 60,000 = 515.42 rubles

Tax base = 515.42 x 100,000 = 51,542,000.00 rubles

MET = 51,542,000.00 x 0.055 = 2,834,810.00 rubles

Note: Sand is classified as a type of non-metallic raw material.

Example of MET calculation for an oil company

Initial data: The company "Neftidob" in February 2017 produced 10 thousand tons of oil.

Odds:

1. Kts = 8.5698
2. = 559
3. MET rate = 919.00 rubles per ton
4. = 0,2

For the sake of convention, the remaining coefficients are assumed to be equal to 1.

Payment: 10,000.00 x (919.00 x 8.5698 - 559 x 8.5698 (1 - 0.2)) = 40 432 316.4

Typical mistakes in applying severance tax

Coefficients that change the tax rate. Each organization must very carefully and correctly calculate and apply the coefficients provided by the legislation for different types of resources. Otherwise tax office in case of violation, has the right to calculate the unpaid tax to the budget, as well as charge penalties and fines.

Determination of standard losses. Each organization has the right to establish a certain level of standard losses within the framework of production, which also affects the calculation of MET. Moreover, if such standards are not established for the reporting period, the organization has the right to use the value established in previous periods.

Frequently asked questions and answers to them

Question number 1. How to determine the tax base for calculating the MET, if the company does not sell the extracted mineral resources, but uses it for further processing?

Answer: As mentioned above, according to the existing legislation, the tax base for calculating the MET is determined in two ways, depending on the type of mineral resource:

• The amount of natural resources;
• The cost of natural resources;

In this case, the cost calculation can be done in several ways (the organization chooses the most optimal for itself, taking into account the current situation):

• From the average level of selling prices of mineral resources at the reporting date;
• From the average level of selling prices of mineral resources at the reporting date, excluding budget subsidies;
• Calculation of the cost, taking into account all the costs of extraction, processing, etc. it is used in a situation when during the reporting period the organization did not sell the extracted raw materials. The calculation is carried out on the basis of accounting and tax accounting as when calculating income tax.

In this situation, when the organization does not sell anything, but starts up the extracted resources for further processing, the tax base for calculating the MET should be determined based on the calculation of the cost of the extracted mineral resources within the framework of accounting and tax accounting.

Question number 2. Does the organization have to calculate and pay MET if mineral resources are obtained by re-processing waste from its own mining production?

Answer: In a situation where an organization, in addition to the main extractive production, is engaged in the processing of its own waste from production to extract lost resources or by-resources, it must confirm its right to non-payment of tax on these resources, if the tax has already been paid for the main production. But also the legislation in some situations provides for compulsory licensing of this activity, which means that the tax will have to be calculated and paid separately.

Question number 3. The organization is engaged in the extraction of mineral resources in the territory of two neighboring regions. Will this affect the payment of tax?

Answer: According to the existing legislation, the tax on the extraction of minerals should be calculated upon the closing of the reporting period for each type of resource separately. Registration as a taxpayer takes place in the region where the deposit is located. Accordingly, it is necessary to pay tax to the budget of each region where the corresponding deposit is located. The tax is calculated on the volume of production at a particular field or the value of the extracted resources.

Taxpayers of mineral extraction tax are recognizedbusiness entities that have received a license for the use of subsoil, as well as registered with the Federal Tax Service at the place of business. How do enterprises go through both procedures?

Firms without a license can be recognized as tax payers

From the point of view of the current norms of the law, this is impossible.

According to the Ministry of Finance of the Russian Federation, the presence of a license for an individual entrepreneur or a company for the use of subsurface resources is (letter of the Ministry of Finance of the Russian Federation of 08.10.2013 No. 03-06-05-01 / 41901):

• the only criterion for a business entity to obtain the status of a mineral extraction tax payer;
• the only reason for registering an economic entity as a mineral extraction tax payer.

At the same time, it does not matter what is the purpose of the work that can be carried out by the enterprise in accordance with the permitting document. For example, if a licensed firm conducts geological work, then it will pay MET in the event that in the course of its activity there appears an object of taxation for MET - a mineral extracted from the subsoil.

If this or that entity uses the subsoil without a license, then an administrative penalty may be imposed on it on the basis of the provisions of clause 1 of Art. 7.3 of the Administrative Code of the Russian Federation in the form of a fine in the amount of 3000-5000 rubles. for citizens, 30,000-50,000 rubles. for officials and 800,000-1,000,000 rubles. for legal entities... In addition, the company is obliged to compensate for the damage caused to nature (Article 51 of the Law "On Subsoil" dated 02.21.1992 No. 2395-1, as revised on 03.07.2016).

License - a document that confirms the right of its owner to use a specific subsoil plot within specific boundaries, as well as within the framework of the goal reflected in the license for a certain time and subject to the agreed conditions by the business entity. A company may have several such licenses - for each type of subsoil use.

A situation is possible in which a person whose main profile of activity is not related to the extraction of minerals, one way or another, extracts them in the course of activities. For example, it could be construction firm, which, in the process of arranging the pit, works with sand. Should she in this case pay MET and issue a license?

The company will be considered a subsoil user and a potential subject of severance tax payment on the basis of a license only if construction work is carried out with the ground at a depth below the soil layer (preamble to the RF Law "On Subsoil" dated 02.21.1992 No. 2395-I). This depth has not been established at the level of federal legislation. But in regional regulations, the indicator of the depth of work, at which a license is needed, is most often defined as exceeding 5 meters (for example, Art. 15 of the Law of the Nizhny Novgorod Region "On Subsoil Use" dated 03.11.2010 No. 169-З, Art. 4 of the Law of the Chelyabinsk Region dated 11.04.2012 No. 294-ZO).

Thus, for construction works at a depth of up to 5 meters, a license is usually not needed, otherwise it is required.

How are licenses for subsoil use issued?

The license in question can be obtained:

• in a declarative manner;
• competitive order.

The first mechanism is used mainly in the event that an economic entity is going to develop poorly explored bowels of the earth, conducting geological research, assessing various deposits. At the same time, the legislation provides for the possibility of obtaining a license on a declarative basis for the development of widespread minerals. However, information appears in the Russian media that the declarative principle in the near future will also apply to the issuance of licenses for the production of hydrocarbons.

The competitive procedure for issuing a license for the use of subsoil is applied in cases where the acquisition of the relevant document in the application procedure is impossible or less preferable for an economic entity.

The rules for issuing licenses for each type of minerals have a huge number of nuances. Their specificity is determined in the process of interaction between an economic entity and Federal agency for subsoil use, which is responsible for issuing licenses, taking into account the provisions of the following main sources of law:

• Law "On Subsoil" dated 01.02.1992 No. 2395-I;
• Resolutions of the RF Armed Forces of 15.07.1992 No. 3314-I;
• Order of the Ministry of Natural Resources of Russia dated 09.29.2009 No. 315;
• Of the Tax Code of the Russian Federation.

Depending on the region in which the extraction of minerals is carried out, various regulations subjects of the Russian Federation.

For a list of the types of minerals subject to taxation, see the material.

Registration of MET payers: nuances

The procedure for registering the subjects of MET payment on the register is governed by the provisions of Art. 335 of the Tax Code of the Russian Federation. In accordance with these rules of law, taxpayers register with the Federal Tax Service at the location of the subsoil plot (in the territorial representative office of the Federal Tax Service) within 30 days after the license is issued. The general procedure for registering the subject of severance tax payment is regulated by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 31, 2003 No. BG-3-09 / 731.

It can be noted that no practical actions on the part of the taxpayer of the severance tax aimed at registering with the Federal Tax Service are expected. The fact is that in accordance with the provisions of paragraph 7 of Art. 85 of the Tax Code of the Russian Federation, the licensing authority (in this case, Rosnedra) transfers itself necessary information on the owners of these licenses with the Federal Tax Service within 10 days from the date of registration of the relevant documents.

Within 5 days from the date of receipt from Rosnedra of information about the license and an economic entity, the FTS puts this entity on record, after which it sends a notification to it:

• according to the form No. 9-MET-1 (Appendix 2 to Order No. BG-3-09 / 731), if the payer of the MET is a legal entity;
• according to the form No. 9-MET-2 (Appendix 3 to Order No. BG-3-09 / 731), if the taxpayer is an individual entrepreneur.

Separate norms of federal legislation regulate the registration with the Federal Tax Service as payers of the severance tax of enterprises registered in the Republic of Crimea and Sevastopol (paragraphs 2-3, clause 1 of article 335 of the Tax Code of the Russian Federation).

Outcomes

The payers of the tax on the extraction of minerals are economic entities that have a license to extract minerals from the subsoil. This license can be issued on a competitive basis or by application, depending on the type of a particular deposit, as well as the minerals that the enterprise is going to extract. The holder of a license for the use of subsoil, having received the relevant permit, is registered with the Federal Tax Service at the place of business, but this procedure is carried out without his participation in the course of interaction between Rosnedra and the Federal Tax Service.

Mineral extraction tax: 8 categories of raw materials that are mined most often + 2 methods of calculating the amount of extracted and 3 methods of assessing it + 19 tax rates for different types mineral.

It is believed that gas, coal, oil and others are wealth that belongs to the entire people of Russia. But not everyone has the right to make money on them.

To balance this situation and get a new source for filling the budget, a tax was introduced on the extraction of minerals, which must be paid by those who are engaged in this very extraction.

As with every tax law, this has its own nuances. You need to know and remember about them in order not to lose money and not work to the detriment of your interests.

What is Mineral Extraction Tax?

The tax in question is relatively new.

The mining of coal, precious stones, peat and other things has existed for a long time. In some historical periods, they did not pay for it at all.

V Soviet time all natural resources were controlled exclusively by the state.

With the collapse of the Soviet Union in the 1990s, lawlessness reigned, when what was amenable to theft was stolen at a terrible pace.

Attempts to put things in order led to the emergence of excise taxes on oil, as well as deductions to the state budget for the processing of the material and raw material base.

And only in 2002 all this was replaced.

In the Tax Code of the Russian Federation, the materials extracted from the ground are assigned Chapter 26, which consists of 13 Articles.

What types of minerals are there and which mining is taxed?

Article 337 of Chapter 26 of the Tax Code of the Russian Federation states what exactly should be considered an object of taxation:

From the same section, we learn that it is impossible to call minerals, and, accordingly, to be taxed.

The following types of minerals are most often taxed:

If you are mining, you need to know what exactly is taxed and what is not.

More detailed information about objects / non-objects of taxation can be found in Art. 336 Ch. 26 of the Tax Code of the Russian Federation.

Who can become a taxpayer for extracted valuable minerals?

Exists in the RF separate law No. 2395-1 "On the Subsoil", which was adopted back in 1992. So, according to this law, fossils are provided for:

• commercial mining;
• geophysical tests;
• geological research;
• engineering works;
• search for the richest deposits;
• collecting samples for scientific research;
• construction of facilities not related to production, etc.

Opens Chapter 26 of the Tax Code (TC) of the Russian Federation Article 334, which indicates who, who will pay money to the state budget.

But you do not need to be a registered private entrepreneur in order to obtain the right to extract minerals, since the state can make you happy with such a right:

• foreign citizens;
• simple communities;
• legal entities, etc.

But, of course, unless you are a researcher who needs to get some samples for your scientific work, but a merchant who has put the extraction of natural resources that are stored underground on a stream and earns money from this, then he will have to pay taxes.

Mineral Extraction Tax: Tax Conditions

Taxation of the extraction of oil, gas, coal and other minerals has its own peculiarities, which are described in detail in Articles 342 - 344 of Chapter 26 of the Tax Code of the Russian Federation.

1) How to calculate and how to evaluate the extracted valuable minerals in order to pay tax on them?

The amount you have to pay depends a lot on how much material you extract.

You will have to determine the amount of the mined yourself, using one of two methods:

In fact, the measurements are made for you by measuring devices, for example, weights.

Be sure to factor in actual losses when measuring.

Indirect.

You make calculations based on the amount of raw materials that you managed to extract, according to their ratio to mineral material.

It is also important to estimate the value of the volume you extracted so that you are not suspected of tax fraud using one of 3 methods:

1. Sale price of raw materials minus the amount of state subsidies (relevant for those who managed to get help from the state).
2. Net realizable value if no cash benefits from state budget You do not have.
3. Estimated value of minerals (used by those who do not sell the extracted raw materials).

Learn more about Mineral Extraction Tax
will tell the next video.

What is MET and who is taxed?

2) Tax on the extraction of the most common minerals.

The Tax Code of the Russian Federation states that:

It is necessary to pay tax, as well as submit a declaration, which would indicate the volumes of production and sale of raw materials, by the 25th day of the current month.

Better not to be late with tax return because you have to pay much more money due to interest.

Now the penalty is calculated according to the new rules (Article 75, paragraph 4):

If it expires tax payments for 30 days, then the penalty for the offender will be calculated using one of two formulas:

Article 343 of the Tax Code of the Russian Federation is devoted to tax rates for the extraction of various minerals.

We see that in 2017-2018 the following rates were determined:

This amount can be reduced by a 0.7 reduction factor. However, not all entrepreneurs can take advantage of these benefits.

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

The object of taxation of MET are minerals (clause 1 of article 336 of the Tax Code of the Russian Federation):

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

At the same time, the following do not fall under the object of taxation (clause 2 of article 336 of the Tax Code of the Russian Federation):

• widespread minerals extracted for the purpose of using for their own needs;
• mined mineralogical, paleontological, geological collection materials;
• minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects;
• and some others.

The tax period for MET is a calendar month (Article 341 of the Tax Code of the Russian Federation).

Mineral extraction tax: rate

When calculating severance tax, depending on the type of a particular mineral, the following can be applied (clause 2 of article 338, clause 2, 2.1 of article 342 of the Tax Code of the Russian Federation):

• if the tax base is defined as the value of the extracted mineral in rubles;
• specific rate in rubles per tonne, if the tax base is defined as the volume of extracted minerals.

At the same time, when determining the amount of tax, some rates are multiplied by coefficients (clauses 2.2, 3, article 342 of the Tax Code of the Russian Federation). The tax itself is calculated as the product of the tax base by the rate (clause 1 of article 343 of the Tax Code of the Russian Federation).

Deadlines for payment of mineral extraction tax

As a general rule, MET is calculated based on the results of each tax period, that is, a calendar month, separately for each extracted mineral (clause 2 of Art. 343 of the Tax Code of the Russian Federation). It must be paid no later than the 25th day of the month following the expired one (Article 344 of the Tax Code of the Russian Federation).

Mineral Extraction Tax: Benefits

Strictly speaking, namely privileges on severance tax are provided only for participants of regional investment projects(Article 25.9, clause 1 of Article 25.12-1 of the Tax Code of the Russian Federation). When certain conditions are met, they have the right to apply a reduction coefficient to the tax rate, the values ​​of which at different stages range from 0 to 1, characterizing the territory of mining (