Mineral extraction taxes. mineral extraction tax rates

Mineral extraction tax one of the “youngest” taxes in Russia. It was put into effect with the adoption of Chapter 26 of the Tax Code on January 1, 2002. At the same time, the previously existing deductions for the reproduction of the mineral resource base and some payments for the use of subsoil, as well as for oil, were abolished.

Payers of mineral extraction tax(MET) are and recognized by subsoil users. In accordance with the Law “On Subsoil,” subsoil users can be business entities, including participants in a simple partnership, foreign citizens, and legal entities, unless federal laws establish restrictions on the provision of subsoil for use. Subsoil may be provided for use (see Article 6 of the Federal Law “On Subsoil”) for:

• regional geological study, including regional geological and geophysical work, geological surveys, geotechnical surveys and other work aimed at the general geological study of the subsoil and other work carried out without significantly compromising the integrity of the subsoil;
• geological study, including searches and assessment of mineral deposits and other work not related to mining;
• exploration and mining;
• construction and operation of underground structures not related to mining;
• the formation of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health and other significance;
• collection of mineralogical, paleontological and other geological collection materials.

As can be seen from the list above, only one type of subsoil use can form an object of taxation, namely, mining.

Object of taxation(Article 336 of the Tax Code) are:

• minerals extracted from the subsoil on the territory of Russia on a subsoil plot provided to the taxpayer for use in accordance with Russian legislation;
• minerals extracted from mining waste, if such extraction is subject to separate licensing;
• minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation, as well as in territories leased from foreign states or used on the basis of an international treaty.

Thus, when determining the object of taxation, the key concept is “extracted mineral resource”. Extracted minerals are products of the mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixture) extracted (extracted) from the subsoil (waste). These products are the first in quality to meet the state standard of the Russian Federation, or other standards (industry, regional standards, international or enterprise standards, if there are no others). Products obtained through further processing (enrichment) of a mineral cannot be recognized as a mineral resource, since they are already considered products of the processing industry.

Taxpayers often have certain difficulties when classifying a mined mineral as a specific type of mineral in accordance with established standards. As follows from the text of Art. 337 of the Tax Code, the basis for classifying a mineral as a specific type is, firstly, state, secondly, regional, thirdly, international, and only, fourthly, quality standards established by the mining organization itself. The order in which the specified types of standards are listed indicates the sequence of their application. Thus, one can turn to regional standards only if there are no state standards, and to enterprise standards only if there are no state, regional, or international ones.

This approach to the definition of “extracted mineral resources” means that enterprises carrying out the entire complex of operations for the extraction of mineral resources, their enrichment and further processing and selling not the products of the mining industry, but processed raw materials, must, for tax purposes, use special methods for determining the cost and volumes of actually extracted minerals.

• anthracite, hard and brown coals, shale;
• peat;
• hydrocarbon raw materials (oil, gas condensate, flammable natural gas);
• ores of ferrous and non-ferrous metals, rare metals, multicomponent ores;
• mining chemical non-metallic raw materials;
• natural diamonds and other precious stones;
• natural salt and pure sodium chloride;
• groundwater containing minerals or natural medicinal resources;
• raw materials of radioactive metals and some other types of minerals.

• common minerals and groundwater not listed on the state balance sheet of minerals, extracted by an individual entrepreneur and used directly by him for personal consumption;
• mined mineralogical, paleontological and other geological collection materials;
• minerals extracted from the mine's own dumps or waste and related processing industries, if they were previously subject to taxation during their extraction, and some other objects.

The tax period for paying mineral extraction tax is one calendar month.

The tax base for the mineral extraction tax is determined for each type of mineral separately, either as the cost of the extracted mineral, or as the volume of the extracted mineral in physical terms. Mineral extraction tax rates are set depending on the type of mineral as specific or ad valorem. Thus, for most minerals, ad valorem tax rates are established, while for oil and natural gas - specific ones.

The Tax Code of the Russian Federation establishes the following tax rates for the extraction of mineral resources (see Article 341 of the Tax Code).

Today, Russian legislation actually operates with four models for calculating this tax. The difference between the models is related to the procedure for determining the tax base and the nature of the established tax rates.

First model- the general scheme described in Chapter 26 of the Tax Code, under which the overwhelming number of minerals (according to the list of types) falls. Under this model, the tax base is defined as the cost of the extracted mineral, and tax rates are set as ad valorem.

Second model— taxation of natural gas, which involves the assessment of the extracted mineral in physical meters (cubic meters) and the application of a specific tax rate to it.

Third model- an exception provided for in Chapter 26 of the Tax Code for precious metals. Under this model, the tax base is determined either as the cost of precious metals, estimated based on the sales prices of a chemically pure product or based on the prices of actual sales (when mining nuggets) and in both cases an ad valorem tax rate is applied.

Finally, fourth model- provided for by the Tax Code for oil production. With this model, the tax base is determined in natural physical units (tons) and a specific tax rate is applied to it, adjusted by two coefficients Kts and Kv. With a certain degree of convention, such a rate can be defined as a specific floating rate.

For the three indicated models, there are differences in the definition of such essential elements of tax as the procedure for forming the tax base and establishing the tax rate. All other elements of tax for them are the same and are established by the Tax Code.

An important element of taxation for the extraction of mineral resources is the quantity of extracted minerals and the procedure for determining it (quantity). Thus, it establishes how the amount of extracted mineral resources should be determined and what is the procedure for determining the value of all extracted mineral resources (Article 339 of the Tax Code).

The amount of minerals can be determined either directly or indirectly. When using the direct method, the amount of extracted minerals is determined directly through the use of measuring instruments and instruments (weight, volume of extracted resource). The indirect method is to determine the volume of the extracted mineral resource by calculation, based on data on the content of the extracted mineral resource in the total volume of extracted mineral raw materials. The indirect method is used in cases where the direct method is not possible.

In accordance with the assessment of the value of a mineral, it can be determined by one of three methods.

First method involves the use of the taxpayer's current sales prices for mineral resources for the corresponding tax period, without taking into account received government subsidies. Second method is similar to the first and is applied in cases where there are no government subventions. For these methods, sales revenue is determined without accounting (for sales in the Russian Federation). Sales proceeds are also reduced by the taxpayer’s expenses for delivering products to the consumer (if, in accordance with the supply agreement, transportation costs are borne by the supplier). The amount of costs for delivering products to the consumer, which can be deducted from sales proceeds, in particular, includes the costs of paying customs duties and fees for foreign trade transactions, costs of delivering or transporting products, costs of compulsory insurance of transported products and some others.

Third method involves determining the cost of the extracted mineral using a calculation method. This method is used in cases where in the tax period there was no fact of sale of the extracted minerals and therefore it is impossible to use the actual sales prices. In this case, the estimated value of the extracted minerals is determined. For this purpose, all expenses incurred in connection with production are taken into account. In particular, material costs, labor costs, depreciation amounts accrued on property associated with the extraction of minerals, costs of repairing relevant equipment, costs of developing natural resources and some other types of costs associated with the extraction of the mineral resource being assessed. The list of these expenses is established by clause 4 of Article 340 of the Tax Code of the Russian Federation.

Let's consider the second and third assessment methods using conditional examples (first model).

Example 1. Let’s assume that iron ore is mined in one subsurface area. The production volume for the past tax period amounted to 5 thousand tons. Let’s assume that the wholesale selling price of iron ore is 400 rubles. per ton, including VAT 61 rub. Transportation of products in accordance with the contract was carried out at the expense of the buyer. There were no government subsidies. The tax base for mineral extraction tax in this tax period will be: 5 thousand tons * (400-61) rubles. per ton = 1695 thousand rubles. At a tax rate of 4.8% (see Table 18), the tax amount will be 81.36 thousand rubles.

Example 2. Let’s assume that ABV JSC mines potassium salts and sodium chloride in one area. Since taxation of these two types of minerals is carried out at different rates (Table 18), it is necessary to determine the tax base for each mineral separately. Let us assume that no products were sold either in the current or in the previous tax period. The total amount of expenses amounted to 72 thousand rubles. 150 tons of salts were extracted, including 45 tons of potassium salt and 105 tons of sodium salt. Mineral extraction tax rates are 3.8% for potassium salt and 5.5% for sodium chloride.

In this case, the total cost is distributed between the two mined minerals in proportion to the share of each of them in the total production. Thus, potassium salts account for 30% (45 t/150 t) of expenses or 21.6 thousand rubles, and sodium salt accounts for 70% (105 t/150 t) of expenses or 50.4 thousand rubles.

• for potassium salt: 21.6 thousand rubles. * 0.038 = 0.82 thousand rubles;
• for sodium salt: 50.4 thousand rubles. * 0.055 = 2.77 thousand rubles.

An independent problem is the determination of the cost of mined precious metals extracted from primary (ore), alluvial and technogenic deposits (the third of the models we have identified). The assessment of the tax base in this case is made based on the sales prices of chemically pure metal without taking into account, reduced by the costs of its refining and delivery to the recipient (Article 340 of the Tax Code). Thus, the Tax Code of the Russian Federation actually makes an exception from the general procedure for determining the tax base for precious metals. Let us emphasize once again that for all other types of minerals, the tax base is assessed on the first product and cannot be assessed on products of further processing (enrichment). And for precious metals, the assessment is made on products of a higher degree of technological conversion.

A significant difference in the procedure for determining the tax base for precious metals is due to the fact that in the Law “On Precious Metals and Precious Stones” the extraction of precious metals is understood as their extraction from primary (ore), alluvial and technogenic deposits with the production of concentrates and other intermediate products containing precious metals. metals. Based on this definition, already in the Tax Code it is necessary to determine a different procedure for forming the tax base (and partly a different object of taxation) for the group of precious metals in order to avoid contradictions between regulations.

In this case (precious metals), the cost of a unit of extracted mineral is determined as the product of the share (in natural measures) of the content of chemically pure metal in a unit of extracted mineral and the cost of a unit of chemically pure metal. In this case, the cost of a unit of chemically pure metal is reduced by the taxpayer’s expenses for refining and delivery of products to the recipient.

Let's explain this with an example.

Example 3. Let's assume that the AAA gold deposit produced 700 kg of gold alloy. When processing it at the refinery, 428 kg of gold was obtained. The percentage of product yield from the gold-containing alloy was: (428 kg / 700 kg) * 100% = 61.1%.

Let’s assume that the cost of refining 1 gram of alloy is 70 kopecks.

During the reporting period, the taxpayer sold 420 kg of gold at a 2.5% discount on the exchange price. Transportation of products in accordance with the contract was carried out at the expense of the buyer. The exchange price for gold in the period under review was 365 rubles. for 1 gram.

Let us determine the sales price of gold by the taxpayer, taking into account refining costs:

• (365 rub. * (1 - 0.025)) - 0.7 rub.) = 355.175 rub. per gram.

Let's determine the tax base for mineral extraction tax:

• 420 kg * 355175 rub. per kg * 0.611 = 91145008.5 rub.

The mineral extraction tax rate for gold mining is 6% (Table 18). Thus, the amount of mineral extraction tax payable to the budget by taxpayer AAA at the end of the tax period will be: RUB 91,145,008.5. * 0.06 = 5468700.51 rub.

The Tax Code establishes a special procedure for imposing mineral extraction tax on unique nuggets of precious metals. The tax base in this case is determined based on actual sales prices (third model option B in Table 18).

Unique nuggets that cannot be processed are counted separately and are not included in the calculation of the total amount of mined minerals. Evaluation and certification of unique nuggets is carried out by the State Fund, and the same organization buys some nuggets. Nuggets not purchased by the State Fund are returned to the organizations that mined them or sold at auction. In this case, the contractual (or auction) price of a nugget cannot be lower than the value of the precious metal contained in it (the price is determined according to world market prices in force at the time of concluding the purchase and sale agreement).

If the nuggets mined by the organization are not unique, then they can be sold at negotiated prices by the mining organizations themselves (in the manner established by Russian legislation). If the nugget cannot be sold, the organization can send it for refining and in this case takes it into account as part of the total amount of mined minerals.

Since mined mineralogical, paleontological and other geological collection materials are not recognized as objects of taxation by the mineral extraction tax, nuggets intended for the formation of mineralogical collections are not subject to taxation.

Let us now consider the fourth of the mineral extraction tax models we have identified, which is used in the taxation of oil production.

The amount of minerals extracted in this case is determined, as described above, in a direct way. The tax rate is set as specific - in the amount of 419 rubles per ton and is subject to application with a coefficient characterizing the dynamics of world oil prices (Kts) and an adjustment factor Kv (in some cases). The assessment is carried out for the Urals grade of oil (this is the grade of oil produced in Russia).

Coefficient Kts is determined quarterly by taxpayers independently using the formula:

Kc = (C - 15) * P/261,

• C— average price level for the Urals oil grade for the tax period in US dollars per barrel;
• R— the average value for the tax period of the US dollar to ruble exchange rate established by the Central Bank of the Russian Federation. The average exchange rate is determined by the taxpayer independently as the arithmetic average of the exchange rate established by the Central Bank of the Russian Federation for all days in the corresponding tax period.

The coefficient Kv characterizes the degree of depletion of reserves of a particular subsoil plot and is also determined by the taxpayer independently. If the degree of depletion of reserves ( N/V) of a specific subsoil area is greater than or equal to 0.8 and less than or equal to 1, coefficient Kv calculated by the formula:

Kv = 3.8 - 3.5 * N/V,

• N- the amount of accumulated oil production in a specific subsoil area (including production losses) according to the state balance of mineral reserves approved in the year preceding the year of the tax period;
• V— initial recoverable oil reserves, approved in the prescribed manner, taking into account the increase and write-off of oil reserves in accordance with the data of the state balance of mineral reserves as of January 1, 2006.

If the degree of depletion of reserves in a particular subsoil area exceeds 1 , coefficient Kv is taken equal to 0,3 . If the degree of reserve depletion is less than 80%, then the coefficient Kv takes a value equal to one. In fact, the use of such a scheme for calculating the coefficient Kv allows organizations producing oil in long-developed and significantly depleted subsoil areas to use a coefficient that reduces the overall mineral extraction tax rate.

Thus, the amount of mineral extraction tax on oil should be calculated as follows:

∑MET = V*419*Kc*Kv, Where V— volume of oil produced in the tax period.

Establishing the mineral extraction tax rate on oil as specific with automatic indexing depending on the dynamics of world prices for this product allows, in the event of a steady increase in oil prices (which took place during 2002 - 2007), to increase the revenues of this tax to the budget, in the event of a fall in oil prices. oil (which took place in 2008 - 2009), on the contrary, reduce the actual tax rate.

Thus, if at the end of a certain tax period the average price level for Urals oil was 58.1 US dollars per barrel, and the exchange rate was 32 rubles. per dollar, then the coefficient increasing the tax rate will be:

Kc = (58.1 - 15) * 32/261 = 5.16

This means that at the above world oil prices and the dollar exchange rate, the actual mineral extraction tax rate will be 2162.75 rubles/t.

It is necessary to pay attention to the fact that when the price of Russian oil drops below $15 per barrel, the mineral extraction tax is actually not paid - the coefficient becomes negative.

Mineral extraction tax is payable to the budget at the location of the subsoil plot where mining is carried out. It is at the location of the subsoil plot provided to the taxpayer for use that the taxpayer must register for tax purposes (Article 335 of the Tax Code).

The location of the subsoil plot granted for use is recognized as the territory of the subject (subjects) of the Russian Federation on which the subsoil plot is located. If a subsoil plot is located on the territory of two or more constituent entities of the Russian Federation, then the total amount of tax should be distributed among the constituent entities of the Federation in proportion to the share of minerals extracted in the territory of each region in the total volume of production. However, this does not mean that the entire tax amount is credited to the subfederal budgets.

The mineral extraction tax, being a federal tax, goes to both the federal budget and the budgets of the constituent entities of the Federation. The following procedure for the distribution of mineral extraction tax has been established:

As noted above, the mineral extraction tax was introduced on January 1, 2002 and immediately became the main payment for the use of natural resources. Thus, at the end of 2009, its share accounted for more than 90% of all resource payments and 7.9% of all revenues of the consolidated budget of Russia.

The Tax Code contains a variety of tax regimes, one of which is the mineral extraction tax. The legislation regarding such activities contains many different rules. To understand this issue, let’s consider the features of the mineral extraction tax and the procedure for its calculation.

Mineral extraction tax is a type of tax paid by business entities for the extraction of mineral resources. Only entities that have been issued a special license for the extraction of useful deposits have the right to carry out this activity.

After receiving a license, an individual entrepreneur or legal entity is required to register with the tax authorities in the place where mining will take place.

Mineral resources are considered the object of taxation, these include:

• specially extracted resources from the bowels of the earth (ores, gas-forming substances, peat, coal, various types of oil and other types of deposits);
• the result of recycled materials, in the form of recovered waste.

Taxable production can occur both on the territory of Russia and abroad.

Determining the tax base

The tax base represents the cost of extracted resources. The mineral extraction tax assumes the following approaches to determining the price of minerals:

Determination of the calculation of the tax base based on the prices of goods sold is applied in case of sale of a private enterprise for which mineral extraction tax is charged. And in the case when the enterprise does not have government subsidies to level the difference between the wholesale price of raw materials and its estimated cost.

Determining the tax rate

The mineral extraction tax rate is the price per conventional unit; a fixed estimate is individually accepted for each type of mineral. Based on the tax rate and base, payers, as well as the inspectorate, calculate the obligatory payment for conducting business activities.

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

• extraction of oil shale is paid at a rate of 4%;
• ferrous metal ores at 4.8%;
• mining of gold-bearing and bituminous rocks 6%;
• for potassium salts the entrepreneur must pay 3.8%;
• minerals for construction, sodium chloride, salt, nephelines and bauxites, mining minerals, radioactive metals are at a rate of 5.5%
• all precious metals except gold are subject to payment of 6.5%;
• mining of rare, non-ferrous ore metals is paid at a rate of 8%;
• useful minerals are subject to payment of 7.5%.

The extraction of such rocks as oil, gas, various types of coal is estimated by weight and volume, entrepreneurs annually It is necessary to monitor current prices and clarify them before making the calculation.

For a number of minerals, a zero rate is provided, including offshore oil production, oil with particularly high viscosity, hydrocarbons from the Abalak, Bazhenov, and Domanik deposits.

The Tax Code has provisions allowing extractive activity entities to take advantage of deductions and benefits. These provisions are specified in Chapter 26 of the Tax Code of the Russian Federation. Deductions are provided for the coal and oil industries. However, it is quite difficult to use these provisions in practice due to many restrictions and requirements.

Complex mining conditions are taken into account, so organizations can reduce the payment amount based on decreasing base rate coefficients.

How to calculate the amount

Taxpayers calculate the tax on each mineral separately each month. To calculate the payment, the entrepreneur must calculate the current tax base, applicable rates and useful coefficient. Having determined all the necessary data, the business entity can begin calculations.

Basically, the tax payment amount is calculated by multiplying the base by the mineral rate.

MET calculation models

1. Tax calculation for oil and gas. The taxpayer sets the base based on the price at the time of production and checks the current production coefficient on the Federal Tax Service website. Next, the tax base is multiplied by the necessary coefficients.
2. Tax calculation for precious metals. This type of mineral is characterized by the use of a percentage of the cost of pure raw materials or the final price after entering the market. Having determined the exact tax base, it should be multiplied by the rate in accordance with the tax code.

The most widely used formula is the following: the total cost of the extracted material is multiplied by the tax rate. When making calculations, it is worth remembering to deduct the applicable VAT.

Calculation example:

During the reporting period, the enterprise produced silver ore in the amount of 10,000 tons. The market price of this ore is 650 rubles. VAT in this case will be 118 rubles. Having the basic numbers, the entrepreneur is guided by the following calculation method: 650 – 118 = 523. Then 532 * 10000 = 5320000. Next, we multiply the resulting figure by the rate 5320000 * 6.5% = 345800 rubles.

Filling out the declaration

The declaration is a form consisting of three sections. Plus, they come with an additional sheet for the Federal Tax Service employee to fill out. The mineral extraction tax declaration is a document reporting the taxpayer to the tax authorities. It is necessary to maintain a report every month; for late submission of a document, sanctions in the form of a fine may be applied to the business entity.

Such a report is submitted at the place where the work on PI extraction is performed. It indicates basic information about the enterprise, the assigned code for the extraction of specific minerals, the calculated amount of payment for the last reporting period, and the payment calculation itself is also attached.

Special lines must be filled in as follows:

• the first section with information about the tax amount. The calculation results are entered at the very beginning, but it is more convenient to fill it out after filling out all the other items. Since the first section includes all the basic information from the subsequent paragraphs;
• the second includes calculations for oil producers. These entities fill out all the basic information about the license, the prices of petroleum raw materials, and the specifics of its production;
• the third section is for the gas industry. The cost of gas, transportation price, production conditions and other information are indicated;
• The fourth point is provided for work on the sea shelf and similar fields. It displays the start of mining work, information about the extracted raw materials, the cost of the tax base and the corresponding calculations;
• The fifth section is universal and applies to all remaining PIs. Just like the previous sections, it is filled in with basic information about the miner, license, raw materials, working conditions and current indicators;
• the sixth is intended for entering data on the cost per unit of PI;
• the seventh is for information about the coal industry.

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

Subjects that have received a license and started mining should prepare for reporting only for the next month. The current high-tech time makes it possible to submit reports in electronic form. To do this, you must first register on the Federal Tax Service website.

Analyzing the above, we note that there are different approaches to calculating the tax base. The tax code also contains many rates designed for different types of raw materials. Before reporting to the tax office, an entrepreneur must fundamentally study the reporting features for his business.

For more information about the procedure for calculating tax, see the video below.

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

The object of taxation of mineral extraction tax is 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 mining production, if such extraction is licensed in accordance with the legislation of the Russian Federation;
• extracted from the subsoil in the territory under the jurisdiction of the Russian Federation.

At the same time, the following are not subject to taxation (clause 2 of Article 336 of the Tax Code of the Russian Federation):

• common minerals mined for own use;
• 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 mineral extraction tax is a calendar month (Article 341 of the Tax Code of the Russian Federation).

Mineral extraction tax: rate

When calculating the mineral extraction tax, depending on the type of specific mineral, the following may 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 determined as the cost of the extracted mineral in rubles;
• a specific rate in rubles per ton, if the tax base is determined as the volume of extracted minerals.

At the same time, some rates when determining the amount of tax 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 and 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, the mineral extraction tax is calculated based on the results of each tax period, i.e. calendar month, separately in relation to each extracted mineral (clause 2 of Article 343 of the Tax Code of the Russian Federation). It must be paid no later than the 25th day of the month following the expiration (Article 344 of the Tax Code of the Russian Federation).

Mineral extraction tax: benefits

Strictly speaking, exactly privileges according to mineral extraction tax are provided only for participants in regional investment projects (Article 25.9, paragraph 1 of Article 25.12-1 of the Tax Code of the Russian Federation). If certain conditions are met, they have the right to apply a reduction factor to the tax rate, the values ​​of which at different stages range from 0 to 1, characterizing the territory of mineral extraction (

To understand the taxation of this type of activity, you need to determine who is engaged in it.

In Russian legislation, persons engaged in the extraction of PEs are called subsoil users. They are the payers of the mineral extraction tax.

Subsoil users are companies or individual entrepreneurs, both Russian and foreign, recognized as users of subsoil.

These persons must receive appropriate permission from the authorities for land development - a license.

All natural resources are state property, therefore the government issues licenses.

Within a month after receiving such permission, these persons are obliged register with the tax authority as taxpayers paying the mineral extraction tax - this is a tax on the extraction of mineral resources.

What is taxed and not taxed

Like any other tax, the mineral extraction tax is regulated by the Tax Code of the Russian Federation, namely its part 2, Chapter 26. Article 336 determines a specific list of objects subject to taxation.

Tax Code of the Russian Federation. Article 336. Object of taxation

1. The object of taxation by the mineral extraction tax (hereinafter in this chapter - the tax), unless otherwise provided by paragraph 2 of this article, is recognized as:
   • minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot (including from hydrocarbon deposits) provided to the taxpayer for use in accordance with the legislation of the Russian Federation. For the purposes of this chapter, a deposit of hydrocarbon raw materials is recognized as an object of accounting for reserves of one of the types of minerals specified in subparagraph 3 of paragraph 2 of Article 337 of this Code (with the exception of associated gas), in the state balance sheet of mineral reserves in a specific subsoil area, in which the subsoil is not allocated other objects of inventory accounting;
   • minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil resources;
   • minerals extracted from the subsoil outside the territory of the Russian Federation, if this mining is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.
2. For the purposes of this chapter, the following are not recognized as objects of taxation:
   • common minerals and groundwater not listed on the state balance sheet of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;
   • mined (collected) mineralogical, paleontological and other geological collection materials;
   • minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary or other public significance. The procedure for recognizing geological objects as specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance is established by the Government of the Russian Federation;
   • minerals extracted from the mine's own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;
   • drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures;
   • Coal bed methane.

There includes:

1. Minerals mined from a specific plot of land granted to a person for use.
2. Minerals extracted from mining waste.
3. PI extracted in territory under the jurisdiction of the Russian Federation or leased by it from other states on the basis of an international treaty.

The same article describes those objects that cannot relate to PI, subject to taxation:

Tax base, rates and valuation

According to the Tax Code of the Russian Federation, the base is determined by the taxpayer independently.

In this case it is necessary consider the following factors:

1. The tax base is established according to the cost of the extracted raw materials.
2. In the case of production of hydrocarbon mixtures in some offshore fields, it is defined as the cost of the extracted mixtures before the expiration of certain deadlines established by law.
3. The base is established for each type of extracted minerals.
4. If certain types of minerals have their own specific rates or coefficients, then the tax base is calculated for each type of minerals according to the rates.

What expenses are included when calculating the mineral extraction tax? In accordance with clause 1 art. 318 Tax Code of the Russian Federation costs for the production and sale of products are divided into two groups - mineral extraction tax costs, direct or indirect.

Tax Code of the Russian Federation. Article 318. Procedure for determining the amount of expenses for production and sales

1. If a taxpayer determines income and expenses using the accrual method, production and sales expenses are determined taking into account the provisions of this article. For the purposes of this chapter, production and sales expenses incurred during the reporting (tax) period are divided into:
   • straight;
   • indirect.

Direct costs may include, in particular:

• material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of this Code;
• expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as expenses for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases accrued on the specified amounts of labor costs;
• the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of this Code, incurred by the taxpayer during the reporting (tax) period.

The taxpayer independently determines in the accounting policy for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services).

1. In this case, the amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period, taking into account the requirements provided for by this Code. In a similar manner, non-operating expenses are included in the expenses of the current period. Direct expenses relate to the expenses of the current reporting (tax) period as products, works, and services are sold, in the cost of which they are taken into account in accordance with Article 319 of this Code. Taxpayers providing services have the right attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress.
2. If in relation to certain types of expenses in accordance with this chapter there are restrictions on the amount of expenses accepted for tax purposes, then the basis for calculating the maximum amount of such expenses is determined on an accrual basis from the beginning of the tax period. At the same time, for the taxpayer’s expenses related to voluntary insurance (pension provision) of his employees, to determine the maximum amount of expenses, the duration of the agreement in the tax period is taken into account, starting from the date of entry into force of such an agreement.

To determine the volumes or quantities of extracted minerals, MET payers makes measurements independently.

This may be a direct or indirect method of determination. Usually as a unit of measurement take units of mass or volume.

In relation to oil, net is used. Moreover, the net is calculated precisely by the oil itself, minus all impurities and gases.

To calculate the tax, only those minerals for which the entire technological cycle of their extraction has been completed.

The cost is also determined by the field developer himself. It is taken from the calculation of the cost at which mineral resources are sold, the estimated cost and the selling price without subsidies.

The mineral extraction tax rate depends on the types of minerals as specific or ad valorem. In some cases, the Tax Code of the Russian Federation provides for a mineral extraction tax rate, equal to 0% when calculating the amount.

Mineral extraction tax This rate applies to:

In other cases, mineral extraction tax rates prescribed in Article 342 are equal to:

For some types of minerals located in certain territories and mined before certain periods, their own percentage rates of extraction tax are established: from 1 to 30%.

According to the mineral extraction tax, the tax period is calendar month.

Calculus models and examples

Based on the methods of determining the tax base and the types of rates applied, there are four models by which the amount of tax is determined.

1. Model No. 1. This model is applied for most minerals. The base for calculating the tax here is defined as the cost of extracted PI, and the rates are taken from the Tax Code of the Russian Federation.
2. Model No. 2. Here we consider a case in which Mineral extraction tax on gas. In this case, the physical volume of extracted raw materials and the special rates specified in the previous part of the article are taken into account.
3. Model No. 3. Used to calculate taxes in the mining of precious metals. The tax base is determined as the cost of sales of either chemically pure raw materials or nuggets mined at the deposit.
4. Model No. 4. This model concerns Mineral extraction tax on oil and for its prey. The basis for determining the tax is determined in tons. In this case, the bet is adjusted by certain coefficients.

Basic formula for calculating the amount of mineral extraction tax has the form:

MET = NB*NS, where

NB is the tax base, and NS is the tax rate.

As an example of calculating the mineral extraction tax, let’s take the fictitious company “FELIX”, which is engaged in the extraction of such a mineral as silver.

During the reporting period, 10 thousand tons of silver ore were mined. The price for one ton on the market was 650 rubles. Including VAT - 118 rubles.

It turns out that the size of the tax base will be equal to: 10,000*(650 – 118) = 5,320,000 rubles. The tax rate for the extraction of silver ore is 6.5%. The tax amount will be: 5,320,000 * 6.5% = 345,800 rubles.

How to calculate the mineral extraction tax? This is discussed in the video.

Declarations: completion and submission deadlines

In order to pay the mineral extraction tax to the treasury, you must first fill out a certain document called a tax return.

It must be filled out and paid at the location of the field being developed or at the address of an individual if the field is located, for example, not on the territory of the Russian Federation.

The document form includes three sections and a title page, which indicates the details of the taxpayer, the tax officer who accepted the declaration and the number of attachments.

In the sections of the declaration, it is necessary to indicate all the costs of mining, the code of the mineral being mined, the amount of tax calculated by the taxpayer and the calculations themselves.

A completed mineral extraction tax declaration must be submitted no later than the last day of the month, following the previous tax period. That is, you need to report every month.

If the organization was not involved in the extraction of private equity in the reporting month, then it is permissible to send a zero declaration electronically to the Federal Tax Service.

The issue of mining is quite complex. An equally labor-intensive task is to calculate the amounts of mineral extraction tax that must be paid on time.

Many nuances arise in connection with definitions of resource types, taxation coefficients, and even obtaining a development license.

Therefore, it is better to try to engage in this kind of activity by surrounding yourself with staff of qualified lawyers.

Or you can become such a lawyer yourself and independently resolve all emerging issues and disputes.

Mineral extraction tax must be paid by Russian and foreign organizations that are recognized as subsoil users. That is, organizations that have received a license for the right to use a subsoil plot or have entered into a production sharing agreement (Article 334 of the Tax Code of the Russian Federation, Article 9 of Law No. 2395-1 of February 21, 1992). Mineral extraction tax must be paid starting from the date of registration of the license or entry into force of the production sharing agreement (Part 7 of Article 9 of Law No. 2395-1 of February 21, 1992, letter of the Ministry of Finance of Russia of September 18, 2008 No. 03-06-06 -01/23, Federal Tax Service of Russia dated December 6, 2013 No. GD-4-3/22016).

Organizations of the Republic of Crimea and the city of Sevastopol are recognized as subsoil users both in accordance with Russian legislation and on the basis of licenses and other permits previously issued by Ukrainian government bodies (clause 2 of Article 334 of the Tax Code of the Russian Federation).

The use of a special regime when implementing a production sharing agreement does not exempt from payment of mineral extraction tax investor agreements , providing for the division of products in accordance with paragraph 1 of Article 8 of the Law of December 30, 1995 No. 225-FZ (clause 1 of Article 346.36, clause 7 of Article 346.35 of the Tax Code of the Russian Federation). In this case, the mineral extraction tax is calculated in the general manner, taking into account the specifics provided for in Article 346.37 of the Tax Code of the Russian Federation (clause 2 of Article 346.37 of the Tax Code of the Russian Federation).

Situation: which of the participants in the simple partnership agreement must pay the mineral extraction tax? According to the agreement, one organization is engaged in the extraction of mineral resources on the basis of a license, the other manages the general affairs of the partnership (accounting and tax accounting).

Mineral extraction tax must be paid by Russian and foreign organizations that are recognized as subsoil users, that is, they have received a license for the right to use a subsoil plot or have entered into a production sharing agreement (Article 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1) . Consequently, the payer of the mineral extraction tax is the participant in the simple partnership agreement who is engaged in mining on the basis of a license (letter of the Ministry of Finance of Russia dated December 7, 2007 No. 03-06-06-01/58).

A simple partnership agreement may provide for the conduct of common affairs by a specific participant in such an agreement (Article 1044 of the Civil Code of the Russian Federation). Therefore, the organization that pays the mineral extraction tax can instruct the party to the agreement who is entrusted with the management of general affairs:

• submit mineral extraction tax declarations;

• transfer mineral extraction tax to the budget (on behalf of and at the expense of the organization developing deposits on the basis of a license).

To do this, such an organization must issue a power of attorney to the party to the agreement conducting general affairs (clauses 1 and 3 of Article 29 of the Tax Code of the Russian Federation).

This position is supported by the Ministry of Finance of Russia (letter dated July 30, 2008 No. 03-06-06-01/20) and some courts (see resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated August 31, 2005 No. A29-1942/2005a).

Objects of taxation

Everyone is recognized as subject to mineral extraction tax taxation. minerals , which:

Extracted from the subsoil on the territory of Russia on a subsoil plot received by the organization for use;

Extracted from the subsoil outside of Russia in territories under the jurisdiction of Russia or leased from foreign states (used on the basis of an international agreement), on a subsoil plot received by the organization for use;

Extracted from waste, losses of mining production (if such activity is subject to licensing).

This follows from paragraph 1 of Article 336 of the Tax Code of the Russian Federation.

Not subject to mineral extraction tax

There is no need to pay mineral extraction tax:

• in the general study of the subsoil (conducting geological surveys, regional geological and geophysical work, geotechnical surveys, scientific research, paleontological work, etc.);

• when using subsoil without violating its integrity (during geological work on forecasting earthquakes and studying volcanic activity, when creating and maintaining monitoring of the natural environment, when monitoring the regime of groundwater, etc.);

• during the extraction of mineralogical, paleontological and other geological collection materials;

• during the extraction of mineral resources during the formation (use, reconstruction and repair) of specially protected geological objects that have scientific, cultural, aesthetic, sanitary and health or other public significance. Specially protected geological objects are objects withdrawn from economic use and included in the State Cadastre of Specially Protected Natural Areas (letter of the Ministry of Finance of Russia dated July 2, 2008 No. 03-06-05-01/12);

• when extracting minerals from its own dumps or waste (losses) of the mining and related processing industries (if the organization has already paid the mineral extraction tax on mining);

• when extracting drainage groundwater that is not taken into account on the state balance sheet of mineral reserves, which are extracted during the development of mineral deposits or during the construction and operation of underground structures.

This follows from paragraph 2 of Article 336 of the Tax Code of the Russian Federation and paragraph 3 of paragraph 1 of the Regulations, approved by Resolution of the Supreme Council of the Russian Federation of July 15, 1992 No. 3314-1.

In addition, for tax purposes, products that were obtained as a result of further processing (enrichment, technological processing, etc.) of a mineral and are products of the manufacturing industry are not recognized as minerals (paragraph 2, paragraph 1, article 337 of the Tax Code of the Russian Federation). For example, there is no need to pay mineral extraction tax on the cost of gold or silver obtained as a result of refining (purification of precious metals from impurities and related components). Refining is an independent technological process not related to the process of mineral extraction. Therefore, the obtained (refined) precious metals are not considered as mined minerals and are not subject to mineral extraction tax. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated August 30, 2013 No. AS-4-3/15780.

To classify an activity as a manufacturing or mining industry and quarrying, you need to be guided by the All-Russian Classifier of Types of Economic Activities (OKVED) (letter of the Ministry of Finance of Russia dated August 14, 2007 No. 03-06-05-01/36).

Situation: should an organization pay mineral extraction tax when extracting common minerals?

Answer: yes, it should.

Subclause 1 of clause 2 of Article 336 of the Tax Code of the Russian Federation provides for an exemption from the payment of mineral extraction tax on commonly occurring minerals. However, this benefit applies only to entrepreneurs using such minerals for personal needs. An organization that has a license to use a subsoil plot and extracts common minerals must pay the mineral extraction tax in accordance with the general procedure. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated July 20, 2009 No. 03-06-06-01/16.

Registration

Organizations recognized as subsoil users are subject to registration as a mineral extraction tax payer. The organization does not need to write an application for this. The tax office at the location of the subsoil plot provided to the organization for use will independently register the organization. She will do this within 30 calendar days based on information received from Rosprirodnadzor. This procedure is established in paragraph 1 of Article 335 of the Tax Code of the Russian Federation. The organization learns about registration as a mineral extraction tax payer from the notification in form 9-mineral tax-1 (clause 4 of the features approved by order of the Ministry of Taxes of Russia dated December 31, 2003 No. BG-3-09/731).

As a general rule, the organization will be registered with the tax inspectorate of the constituent entity of the Russian Federation where the subsoil plot being used is located. If a subsoil plot completely or partially occupies the territory of several constituent entities of the Russian Federation, then it will be registered in each of them. This follows from paragraph 1 of Article 335 of the Tax Code of the Russian Federation.

An organization will be registered as a mineral extraction tax payer at its location only if it extracts minerals:

• on the territory of the same subject of the Russian Federation where it is registered;

• on the Russian continental shelf;

• in the exclusive economic zone of Russia;

• outside Russia (if the production territory is under the jurisdiction of Russia, is leased by it from foreign states or is used on the basis of an international treaty).

This rule is established by paragraph 2 of Article 335 of the Tax Code of the Russian Federation.

According to the details of the tax office, in which the organization is registered as a payer of the mineral extraction tax, the organization will transfer this tax (clause 2 of Article 343 of the Tax Code of the Russian Federation). Declarations on mineral extraction tax will need to be submitted to the tax office at the location of the organization (paragraph 2, paragraph 1, article 345 of the Tax Code of the Russian Federation).

Registration: Crimea and Sevastopol

A special registration procedure applies to organizations of the Republic of Crimea and the city of Sevastopol, which are recognized as subsoil users on the basis of licenses or other permits issued by Ukrainian government agencies. Such organizations must submit certified copies of licenses or other documents with translation into Russian. This must be done no later than February 1, 2015. You need to submit documents:

• to the inspection office at the location of the organization (if the site is located in the territories of the Republic of Crimea or the city of Sevastopol);

• to the inspectorate at the location of the subsoil plot (in all other cases);

• to the inspectorate at the location of one of the subsoil areas of the organization's choice (if the organization has several subsoil areas).

Within five working days from the date of submission of documents, the inspectorate must register the organization as a mineral extraction tax payer and send it a corresponding notification.

This is stated in paragraphs 2-4 of paragraph 1 of Article 335 of the Tax Code of the Russian Federation.

Mineral extraction tax and simplified tax system

If an organization extracts and sells minerals (with the exception of commonly occurring ones), then it does not have the right to apply the simplification (subclause 8, clause 3, article 346.12 of the Tax Code of the Russian Federation). However, the transition to a simplified procedure for the extraction of common minerals does not relieve the severance tax payer from his obligations (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

Situation: is it necessary to pay mineral extraction tax if an organization unauthorizedly uses a subsoil plot (without a subsoil use license or production sharing agreement)?

Answer: no, it is not necessary.

Mineral extraction tax must be paid by Russian and foreign organizations that are recognized as subsoil users, that is, they have received a license for the right to use a subsoil plot or have entered into a production sharing agreement (Article 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1) . Mineral extraction tax must be paid starting from the date of registration of the license or entry into force of the production sharing agreement (Part 7, Article 9 of Law No. 2395-1 of February 21, 1992, letter of the Ministry of Finance of Russia dated September 18, 2008 No. 03-06-06 -01/23).

If an organization unauthorizedly uses a subsoil plot (without a license or production sharing agreement), there is no need to pay mineral extraction tax on this subsoil plot (letter of the Federal Tax Service of Russia dated August 16, 2006 No. MM-6-21/816). The legality of this approach is also confirmed by some courts (see, for example, the resolution of the Federal Antimonopoly Service of the Central District of January 28, 2005 No. A09-8557/04-13).

Attention: An organization may be held accountable for unauthorized use of subsoil. In addition, the organization will have to compensate the state for losses.

For using subsoil without a license, Rosprirodnadzor and Rostechnadzor may fine:

• organization - for 30,000 - 40,000 rubles;

• head of the organization - 3000-4000 rubles.

This follows from articles 7.3 and 23.22 of the Code of the Russian Federation on Administrative Offenses, paragraphs 3, 4, 6 of the Regulations approved by Decree of the Government of the Russian Federation of May 12, 2005 No. 293.

In addition, the organization will have to compensate the state for losses caused as a result of unauthorized use of the subsoil plot. The amount of the loss will be determined based on the mineral extraction tax rate (Order of the Government of the Russian Federation dated August 22, 1998 No. 1214-r). That is, the amount of loss will be equal to the amount of mineral extraction tax payable.

Termination of mineral extraction tax payments

The organization is recognized as a payer of mineral extraction tax until the termination of the right to use subsoil. That is, until the moment when:

• the license expires;

• the organization will renounce the rights to use subsoil;

• the condition stipulated by the license and excluding further use of the subsoil plot will be fulfilled;

• the license will be terminated early.

This follows from Article 334 of the Tax Code of the Russian Federation, Article 9 of Law No. 2395-1 of February 21, 1992, subparagraphs 15.1 and 15.2 of Clause 15 of the Regulations, approved by Resolution of the Supreme Council of the Russian Federation of July 15, 1992 No. 3314-1.