The tax rate of the mineral extraction tax. Taxes and taxation. Elements of a mineral extraction tax

Our tax legislation, 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 mineral extraction tax. 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 the tax agent are 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, the MET is a kind of payment for organizations that are engaged in mining and further resale. And also this tax has the function of a regulator of the extraction of mineral resources, since this activity, in addition to being subject to special taxes, refers to licensed activities and is subject to mandatory registration. In this article, we will look at the mineral extraction tax and answer the most common questions.

Mining tax: who has to pay?

MET taxpayers are organizations and individual entrepreneurs involved in the extraction of natural resources. An organization whose field of activity is aimed at extracting natural resources from the bowels of the earth must be registered as a MET payer and have a license. The extraction of not all natural resources refers to a licensed detail, there are a number of common resources (water, sand, etc.) that can be extracted without special permission within 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 on Russian territory;
• Natural resources extracted during the secondary processing of waste from the main production, if this is provided for by law for this type of activity;
• Natural resources extracted outside the Russian territory.

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

• Common natural resources and groundwater, which are not classified as industrial resources, and are not listed on the state balance as natural reserves of particular economic importance. Extracted by an individual for personal needs;
• Fossils of historical, geological and other scientific significance;
• Resources obtained from waste processed 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 the tax service and register as a mineral extraction tax payer in the region where the development will be directly carried out. Along with the application, the organization must also provide documents confirming the right to develop deposits, issued by the authorized authority within one month from the date of receipt of the permit.

Determining the base for tax calculation

• The amount of natural resources (tons, cubic meters, etc.) that has been developed at the deposit registered with the authorized authority. 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.

It is necessary for the accountant of the organization to calculate the tax base. As with other taxes, deliberate understatement can lead to tax audit problems and the subsequent assessment 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 be aware 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 a percentage of the cost of the extracted raw materials. The value of the rate is set by the legislation individually for each type of extracted mineral resource, less often depending on the method of extraction or the location of the subsoil.

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

MET calculation formula and payment terms

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

• production rate, which corresponds to a particular field;
• storage conditions;
• loss and waste rates;
• technical characteristics of production;
• deposit type;
• 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 for 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 by:

• The 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 dollar/ruble exchange rate set by the Central Bank. The taxpayer must calculate this coefficient independently each reporting period, based on the formula:

= (PriceUrals– 15) x

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

Example of MET calculation for a sand pit

Initial data: The Golden Ray company is engaged in the extraction of sand in the sand pits of the city of Irkutsk. During the reporting period, the company sold 60,000 tons of sand, while 100,000 tons were mined during the same period. 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.

Calculation: The cost of one unit of sand \u003d (60,000 x 620 / 1.18 - 600,000) / 60,000 \u003d 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 refers to the type of non-metallic raw materials.

An example of MET calculation for an oil producing company

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

Odds:

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

The rest of the coefficients for convention will be taken equal to 1.

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

Typical errors in the application of MET

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

Definition of normative 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 the 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.

Common questions and answers

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 them 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:

• Quantity of natural resources;
• The cost of natural resources;

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

• From the average level of prices for the sale of mineral resources as of the reporting date;
• From the average level of prices for the sale of mineral resources as of the reporting date, not including budget subsidies;
• Calculation of the cost, taking into account all the costs of extraction, processing, etc. is applied in a situation where 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 in the calculation of income tax.

In this situation, when the organization does not sell anything, but lets 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 in the framework of accounting and tax accounting.

Question number 2. Should an organization calculate and pay the MET if mineral resources are obtained from the recycling of waste from its own mining production?

Answer: In a situation where an organization, in addition to the main mining production, is processing its own production waste to extract lost resources or side resources, it must confirm its right to not pay tax on these resources, if the tax has already been paid during the main production. But also the legislation in some situations provides for mandatory licensing of this activity, which means that the tax will have to be calculated and paid separately.

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

Answer: According to the existing legislation, the mineral extraction tax 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 directly located. Accordingly, it is necessary to pay tax to the budget of each region where the corresponding deposit is located. The amount of tax is calculated on the volume of production at a particular field or the cost of extracted resources.

Subsoil users are required to pay a mineral extraction tax. It is accrued and paid in accordance with the Tax Code of the Russian Federation and the Law "On Subsoil". This tax is a payment to the state for the opportunity to use natural resources. What is the procedure for calculating it? What nuances should be taken into account when calculating this payment? We'll tell you in the article.

Elements of a mineral extraction tax

The obligation to calculate the tax on the extraction of minerals is assigned to legal entities and individual entrepreneurs using subsoil. Like other tax payments, it is characterized by certain elements:

What is taxed, what subsoil?

Minerals are taxed. In this case, we are talking only about objects mined:

• from the bowels of the Russian Federation;
• from mining waste;
• from the bowels of plots leased by the Russian Federation abroad.

Those fossils that are not on the balance sheet of the state, collection, paleontological and other resources in accordance with the Tax Code of the Russian Federation are not subject to taxation.

Mineral tax base

The tax base for this payment may be based on:

• amount;
• or the value of the extracted mineral.

The quantitative indicator is the main one when calculating the payment, if the subject of production is oil and gas. For other resources, their valuation is taken as the basis for calculating the amount of payment. Both indicators are calculated by the payer independently.

The number of minerals extracted in the reporting period, the taxpayer can calculate in one of two ways:

The organization is required to approve in the accounting policy which method of calculating the amount of minerals will be used throughout the entire period of production. Subsequently, it can be changed only if there are significant adjustments in the technical design or in the technology of the production process. The cost of extracted resources can be calculated in one of three ways:

Subsoil tax deduction

The MET tax deduction consists in the possibility of reducing the payment by the expenses incurred in the reporting period when calculating the tax base. Such costs are divided into direct and indirect. Direct costs include the cost of materials, salaries to employees directly involved in the production of products, the sale of goods, works and services, social insurance, the cost of depreciation of production assets.

The remaining costs, except for non-operating expenses, are indirect. The amount of the tax is reduced by the costs associated with the modernization and reconstruction of equipment, labor protection. Indirect costs are fully included in the costs of the current period, and direct - as the sale of products.

The amount of expenses that can be accepted for offset is limited. It should not exceed a certain value equal to the amount of tax for the reporting month, multiplied by the coefficient. The coefficient is set differentially for each section. Its value is necessarily reflected in the accounting policy of a legal entity and cannot exceed 0.3.

If a situation arose that the expenses were incurred, but the tax amount was not accrued, they can be offset in the month when the tax is accrued. If in the reporting month the expenses exceeded the deduction limit, then the difference can be offset over the next three years.

For example, LLC "Karyer" produced 20 tons of brown coal and 30 tons of anthracite in January. The tax rate for brown coal is 11 rubles per ton, for anthracite - 45 rubles per ton. In January, the enterprise spent 4,500 rubles on labor protection measures. The value of the severance tax coefficient is fixed in the accounting policy of the enterprise at the level of 0.25. The rest of the deduction can be applied within three years after the reporting month.

Tax rate for different types of minerals

The tax rate differs according to the types of extracted resources. According to the NDPI, there are:

• ad valtoric (in percent);
• specific (in rubles);
• zero rates.

The zero rate is applied in relation to substandard fossils, mineral waters, underground waters for agricultural needs and other types of resources provided for by Article 342 of the Tax Code of the Russian Federation.

The value of other tax rates is also prescribed there. For example, for peat it is 4%, and for salt - 6%. Since the main indicator for determining the tax base for oil and gas production is a quantitative expression, the tax rate is determined not as a percentage, but in rubles. Some types of minerals are subject to a 30% rate.

Transfer of payment and submission of a report

Transfer to the budget is carried out no later than the 25th day of the month after the reporting one. The monthly declaration is allowed to be submitted both on paper and in electronic format. Large taxpayers submit an electronic declaration.

Features and nuances of taxation

The calculation of the NDPI has certain subtleties. The nuances relate to the oil field, gas production, precious metals and coal.

Tax on oil production

When calculating the MET for oil production, a specific rate is applied. It is defined in monetary terms for 1 ton of products. In relation to it, an adjustment factor is applied that reflects the dynamics of oil prices in the world. This indicator is calculated by the taxpayer independently, taking into account the average cost of a barrel of Yurlas oil and the average ratio of the dollar to the ruble.

When determining the amount of MET in relation to oil production, the following coefficients are also applied:

• designations;
• the degree of development of the site;
• the size of the reserves of the site;
• the degree of complexity of mining;
• the degree of depletion of carbon raw materials.

These indicators are calculated by the subsoil user independently in accordance with the requirements of the legislation in the field of taxation of the extraction of natural resources.

Gas tax rate

The gas tax rate is also determined in terms of value per 1 cubic meter of fossil. The amount of the tax is adjusted taking into account the coefficients of consumption for the delivery of gas to the place of processing and a unit of reference fuel. These indicators are determined by the taxpayer at the end of the month in the manner prescribed by tax legislation. For some types of gas produced on the Yamal Peninsula or in the YNAO, a zero MET rate is applied.

Taxation in coal mining

When taxing its production, fixed rates are also used in the cost estimate per 1 ton of coal produced. They vary according to the types of coal. The deflator coefficient established by regulatory enactments is applied to the tax rate. The amount of MET in relation to coal mining can be reduced by the amount of labor protection costs. This deduction is applied either when calculating the MET or income tax.

Tax accounting for precious metals

Answers to current questions

Question number 1. For the current month, the extraction of minerals in Rassvet LLC amounted to 141,600 rubles, including VAT and excises. The amount of excises amounted to 36,600 rubles, and the cost of delivering the extracted products was 2,600 rubles. The MET rate is 10%. How to determine the amount of mineral extraction tax?

• First of all, it is necessary to separate VAT from the total cost of products:

141600/118*18 = 21600 rubles.

• Cost of minerals without VAT:

141600-21600 = 120000 rubles.

• Next, you need to subtract excise taxes from the cost of production:

120000 - 36600 = 83400 rubles.

• From the resulting value, subtract the amount of expenses:

83400 - 2600 \u003d 80800 rubles - the net value of the mineral.

80800 * 10% = 8080 rubles.

Question number 2. Is it necessary to pay MET when minerals extracted by an enterprise are used for subsequent processing, and are not sold to a third party?

Yes, in this case, the subsoil user is obliged to accrue and pay the MET. Since the resulting product is not sold, but is used for further processing, the taxable base will be calculated based on its estimated value.

Question number 3. Is there an obligation to pay MET on products obtained from waste from own processing industry?

When an enterprise has received a mineral as a result of the processing of some natural resource, the MET may not be listed. To do this, the condition of documentary confirmation of the fact that the payment of this tax was made earlier during the extraction of the mineral must be met. But if a hotel license is required to obtain minerals from waste, then the MET must be transferred in any case.

Question number 4. How are MET calculations made if the enterprise does not have a license for the extraction of minerals?

If the extraction of minerals was carried out without a license, then the subsoil user is not obliged to transfer the MET to the budget. But in this case, it becomes necessary to compensate the state for those losses that were caused by unauthorized subsoil use without permission.

Question number 5. If mining is suspended, is it necessary to submit an MET declaration?

In the tax period when mining is started, the subsoil user is obliged to submit a declaration. If production is suspended, then the obligation to submit reports for the taxpayer remains.

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Tax base for MET

The tax base for the mineral extraction tax in accordance with Art. 338 of the Tax Code is determined by the taxpayer independently in relation to each extracted mineral depending on the tax rates established for these minerals. At the same time, in relation to DPI, for which different tax rates are established or the tax rate is calculated taking into account the coefficient, the tax base is determined in relation to each tax rate.

Thus, when forming the tax base, it is first necessary to determine amount of mined mineral. The procedure for determining the amount of extracted minerals is provided for by Art. 339 NK.

When determining the amount of minerals extracted in a tax period, one should keep in mind:

• the specified amount is determined by the taxpayer independently in units of mass or volume, depending on the type of extracted mineral; at the same time, the amount of oil produced is determined in units of net weight;
• minerals are subject to accounting, in respect of which the entire range of technological operations (processes) provided for by the technical project for the development of deposits, for the extraction (extraction) of minerals from the subsoil (waste, losses) has been completed in the tax period;
• the total amount of mineral resources also includes the amount of minerals contained in mineral raw materials sold and / or used for own needs before the completion of a set of technological operations provided for by the technical project for the development of deposits.

The Tax Code provides for two methods for determining the amount of DPI - direct and indirect.

As an addition to the figure, it should be noted that the estimated amount of mined minerals, by which its reserves are reduced, is determined according to the accounting data of the geological and surveying service on the basis of relevant measurements, as well as accounting conducted in accordance with industry guidelines. In particular, a special procedure for determining the amount of DPI is established for precious metals. When extracting them from deposits, the amount of mineral deposits is determined according to the data of mandatory accounting during production, which must be carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones. At the same time, nuggets of precious metals that cannot be processed are accounted for separately and are not included in the calculation of the amount of DPI established according to the data of mandatory accounting. The tax base for them is also determined separately.

Evaluation order value of mined minerals provided for by Art. 340 NK. The assessment of the cost of DPI is determined by the taxpayer independently in one of three possible ways.

The assessment is made separately for each type of DPI. If there are no state subsidies to compensate for the difference between the wholesale price of the sale and the estimated cost of the DPI, the taxpayer applies the second method of assessment (a subsidy is budgetary funds provided to a legal entity on a gratuitous and non-refundable basis for the implementation of certain targeted expenses on the terms of equity financing of these expenses).

As an explanation to the figure, it should be noted that, as a rule, the amount of the realized mineral does not coincide with the amount of the extracted one. This is due to the presence of unrealized balances of DPI at the beginning and end of the tax period.

In this regard, for tax purposes, it does not matter:

• when the mineral was extracted and sold in the given tax period. If it was sold, then its price must be taken into account when determining revenue in accordance with Art. 340 NK;
• whether all mineral resources extracted in the tax period were sold, since the entire amount of mineral wealth is taken to calculate the tax base, and not that part of it that was sold.

Tax period for mineral extraction tax a calendar month is recognized (Article 341 of the Tax Code).

Taxation of mineral resources is carried out at tax rates, which are differentiated by types of minerals.

It should be borne in mind that taxpayers who, at their own expense, have carried out the search and exploration of mineral deposits they are developing or who have fully reimbursed all state expenses for these purposes and are exempt as of July 1, 2001 from deductions for the reproduction of the mineral resource base during development these deposits, pay tax with a coefficient of 0.7.

In order to exclude the impact on budget revenues and the incomes of oil companies of a possible sharp fluctuation in world prices for exported Russian oil, a special procedure has been established for the formation of the tax base and a special tax rate for oil production from fields. The tax rate for oil production is 419 rubles. per 1 ton and is applied taking into account the coefficient characterizing the dynamics of world prices for Urals oil (K c), and the coefficient characterizing the degree of depletion of a particular subsoil area (K w), i.e. 419 K c K c.

The K c coefficient is determined monthly by the taxpayer independently, rounded to the fourth decimal place according to the following formula:

where C is the average price for the tax period, the price of Urals oil in US dollars per barrel;

15 - base price (non-taxable minimum) of one barrel of oil in US dollars;

P - the average value for the tax period of the US dollar to the Russian ruble exchange rate, set by the Central Bank of the Russian Federation, divided by the number of days of trading in the tax period.

The Kb coefficient depends on the degree of depletion of a particular subsoil area (Cb) and is calculated rounding up to the fourth decimal place. The degree of depletion is determined by the taxpayer independently on the basis of the data of the approved state balance of mineral reserves for the previous calendar year as the quotient of dividing the amount of cumulative oil production in a particular subsoil area (including production losses) by the initial recoverable oil reserves approved in the prescribed manner.

In this case, the coefficient K in:

calculated by the formula

is assumed to be 0.3 if C in > 1;

is taken equal to 1 in other cases.

Calculation procedure and terms of payment NDPI are defined by art. 343-345 NK. The tax amount is calculated based on the results of each tax period (month) for each extracted mineral.

The tax amount is paid no later than the 25th day of the month following the expired tax period, at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation. For minerals mined outside the territory of the Russian Federation, the amount of tax is payable at the location of the organization or the place of residence of the individual entrepreneur.

After the expiration of the tax period in which the actual extraction of minerals began, the taxpayer is obliged to submit a tax return to the tax authorities at his location (place of residence of the individual entrepreneur). A tax return is submitted no later than the last day of the month following the expired tax period.

In conclusion, I would like to note that the adoption of Chapter 26 of the Tax Code has also posed new problems. In particular, as can be seen from the above, the MET rates are not differentiated either by individual deposits (rich or poor), or by the stages of development of mineral deposits (initial stage, stable, final). This differentiation is introduced only in relation to oil. The introduction of a flat tax rate without such differentiation significantly worsens the overall investment attractiveness of subsoil use, raising the threshold value of profitable reserves for development.

This leads to a shortfall in taxes from highly profitable investment projects in the field of subsoil use and to their "search", up to the impossibility of implementing projects for the development of deposits located in difficult conditions, at the late stages of development, as well as small and medium-sized deposits. Due to the lack of economic incentives for the full development of deposits, such a negative phenomenon as the development of the best deposits by subsoil users with incomplete development of more inaccessible resources of deposits that are in the late stages of operation is possible.

Another important issue is the financing of exploration work. The abolition of deductions for the reproduction of the mineral resource base, which had a designated purpose, invariably leads to a decrease in the level of geological exploration, the depletion of the exploration reserve of previous years, an increase in the shortage of certain types of mineral raw materials, and a lag in the growth of reserves from the volume of mining. Thus, the opportunity to influence the development of the country's mineral resource base with the help of the tax mechanism has been lost. If steps are not taken in the near future to create a system of state financing of geological exploration or to encourage oil and gas producing enterprises to explore new mineral deposits, then explored hydrocarbon reserves will critically decrease.

The MET in 2018, in terms of the timing of reporting and making payments, is subject to the same rules as the MET-2017. However, when calculating the tax in 2018, one should take into account the need to apply in other values ​​some of the coefficients given in the text of the Tax Code of the Russian Federation, as well as the points that updated the text of Chapter 26 of the Code.

What has been updated in the Tax Code of the Russian Federation for the MET-2018?

In the text of ch. 26 of the Tax Code of the Russian Federation, dedicated to the MET, since 2018, only 3 innovations have been introduced by two laws:

• “On Amendments…” dated July 29, 2017 No. 254-FZ, which corrected the boundaries of the periods for applying one of the coefficients involved in the calculation of an indicator characterizing the features of oil production (clause 1, article 342.5 of the Tax Code of the Russian Federation);
• "On amendments ..." dated September 30, 2017 No. 286-FZ, supplementing the chapter with the text of Art. 343.3, describing a new tax deduction, and adding 1 more paragraph (clause 6), referring to this new deduction, in the text of Art. 343, devoted to the procedure for calculating the tax.

The first of the innovations in 2018 does not affect the MET in any way, since the adjustment refers to the period that previously corresponded to 2019, and after making changes to its duration, it turned out to be equal to 2 years (2019 and 2020). Accordingly, from 2020 to 2021, the date of the start of the period for applying the coefficient value following the one that will be used in 2019-2020 has also shifted.

The new tax deduction described in Art. 343.3 of the Tax Code of the Russian Federation, in the period 2018–2020, taxpayers registered in the Republic of Crimea before 2017, who produce natural gas from fields (not new) located in the Black Sea, can use it.

The amount of the deduction will be the cost of acquiring and bringing to a state of serviceability the fixed assets included in the investment program for the development of the gas transmission system of Crimea and Sevastopol. The amount of the deduction can be up to 90% of the amount of the accrued tax. The use of this deduction exempts the payer from using a coefficient in tax calculations that characterizes the fact that the field belongs to the regional gas supply system.

MET rates-2018

All rates for calculating the MET in 2018, which is a federal tax, are reflected in the Tax Code of the Russian Federation (Article 342). They are divided into 2 types:

• expressed as a percentage;
• established in rubles.

Many of them provide for the use of coefficients that take into account:

• fluctuations in consumer prices;
• extraction method;
• characteristics of the territory of the developed field;
• fluctuations in world prices;
• mining difficulty level;
• the degree of depletion of the deposit.

Some of the applied coefficients apply only to a specific fossil species, others are valid for several species, and a number of coefficients for some of the fossils are applied in combination. Oil and gas are among the minerals of the latter type, which makes the calculation of the tax on them rather complicated.

Coefficients can have a specific value or be calculated. However, the specific value may vary depending on the year of application of the indicator. The latter, for example, refers to the coefficient that characterizes the export profitability of a unit of standard fuel and is used in gas calculations (Article 342.4 of the Tax Code of the Russian Federation).

In certain situations, taxpayers are entitled to reduced rates:

• by 30% if they carry out prospecting and exploration of deposits at their own expense;
• by 40%, in the extraction of minerals (but not hydrocarbons or common ones) in the special zone of the Magadan region.

Oil tax coefficients

When calculating the MET for oil in 2018, such special (associated only with this mineral) indicators are used, such as:

• taking into account fluctuations in world prices and determined monthly by the Government of the Russian Federation or by independent calculation (clause 3 of article 342 of the Tax Code of the Russian Federation);
• characterizing the degree of complexity of production and taking on a certain value depending on the specific characteristics of the deposit and the year the development began (clauses 1, 2 of article 342.2 of the Tax Code of the Russian Federation);
• reflecting the degree of depletion of the deposit; depending on the value of the previous coefficient, it can take either a specific value or become calculated (clauses 3, 6 of article 342.2 of the Tax Code of the Russian Federation);
• characterizing the features of oil production and calculated by a formula that includes several coefficients, both calculated and taking a certain numerical value, depending on the year of application (Article 342.5 of the Tax Code of the Russian Federation).

The deduction provided for by the Tax Code of the Russian Federation, applied to the calculated amount of tax, is also special for such a mineral as oil. It is used in production in the Republic of Tatarstan and Bashkortostan and is provided for oil that is desalinated, dehydrated and stabilized. The amount of the deduction depends on the volume of the initial reserves of the deposit and is determined by a formula that takes a specific form depending on the year in which it is applied (Article 343.2 of the Tax Code of the Russian Federation).

See an example of calculating the oil tax.

Deadlines for payments and reports on MET

The deadlines set for the payment of tax and the submission of reports on it are tied to the end of the tax period. Such a period is a month (Article 341 of the Tax Code of the Russian Federation). That is, it is necessary to pay tax and submit a declaration on it monthly in the month following the reporting month.

The deadlines for this are defined in the Tax Code of the Russian Federation and correspond to:

• for payments - on the 25th (Article 344);
• for the report - the last day of the month (paragraph 2 of article 345).

The established dates are subject to the general rule of transferring days that fall on weekends to the next weekday (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Subject to the foregoing, the expiration dates applicable for tax in 2018 will be as follows:

The deadlines for making payments and submitting a report for December 2018 will fall on January 2019 and will correspond to 01/25/2019 and 01/31/2019.

The MET declaration is formed on a form approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/ [email protected] in its current edition.

Results

Since 2018 in Ch. 26 of the Tax Code of the Russian Federation, dedicated to the severance tax, amended, but only one of their groups is directly related to the year in question. It concerns the tax deduction, which is available to taxpayers of Crimea and Sevastopol, who produce gas in the Black Sea. Otherwise, the procedure for calculating the tax corresponds to that applied in 2017, but some coefficients should be used in other values. The rules for determining the timing of payment and reporting have also been retained, corresponding to the 25th and last days of the month following the reporting month, respectively.