The tax period for mineral extraction tax is recognized. Instructions for the subsoil user: at what rate is the mineral extraction tax (MET) calculated, as well as the payment deadlines and a new declaration form

The mineral extraction tax (MET) was introduced in 2002, Ch. 26 of the Tax Code of the Russian Federation. The amount of revenue from the mineral extraction tax to the federal budget is very significant and ranks second after VAT. This is due to the fact that extractive industries make up a significant share of the Russian economy.

It should be noted that the mineral extraction tax performs not only a fiscal function, but also a regulatory one. Thus, to support the oil industry and stimulate the development of new provinces, the use of new technologies to increase oil recovery in traditional oil production regions, zero tax rates were introduced.

The existing procedure for calculating mineral extraction tax in oil and gas production takes into account the conditions for the development of mineral deposits - mineral extraction can be carried out from low-yield and high-water-cut oil wells using progressive extraction methods. Subsoil use is an objectively stage-by-stage (during the reproduction of the mineral resource base) and step-by-step (during the development of deposits) process, including regional geological research, prospecting, assessment, exploration, pilot-industrial exploitation, additional exploration, industrial mining of minerals. Financial and economic indicators of field development change during operation. The subsoil user bears the maximum costs at the initial stage of field development and the final stage of maintaining declining production. Therefore, economic incentives are needed at these stages of the oil production life cycle. Otherwise, the development and development of new fields either become ineffective or involve large financial risks. In this regard, payments for the use of subsoil must be different at each stage of reproduction of the mineral resource base and at each stage of deposit development, which, naturally, is impossible when a fixed tax rate is established. Therefore, adjustment factors have been introduced to the mineral extraction tax rate depending on the conditions of oil production.

FROM THE HISTORY

The legal nature of the mineral extraction tax relates to such revenue sources of the budget as regalia. Initially, regalia were defined as state-owned (state) enterprises, which included the so-called mountain regalia, including mining. Gradually, mountain regalia, without eliminating the private use of subsoil, acquired exclusively fiscal significance.

The very right of the state to levy taxes refers to the sovereign rights of the state, the so-called regalia in the broad sense, i.e. to the rights arising from the essence of the state and constituting an integral part of the supreme power, such as the right to create a court, establish responsibility for offenses, etc. In the narrow sense of the word, regalia are rights of a private law nature that are withdrawn from the sphere of acquisition by private individuals and taken exclusively into the hands of the state. The legal difference between regalia in the broad and narrow sense of the word is rooted in the nature of the morals that underlie the regalia. Regalia in a broad sense are based on the rights of public authority, regalia in a narrow sense are based on the assignment by the state of rights that, without prejudice to the sovereignty of the state, can belong not only to the state, but also to private individuals.

In France and Prussia already in the 19th century. there was a mineral extraction tax. In France it was called "permanent tax" and "proportional". At the same time, a constant tax was levied on the area occupied by the subsoil user, and a proportional tax was levied on income from mining. Moreover, the assessment of income was carried out by special committees on the basis of rules issued in 1874. In Prussia, according to the mining regulations of 1865, mining was subject to a 2% tax on gross income, which was assessed annually.

In England, "regional law was gradually reduced to police supervision of work in the mines and to the imposition of income tax on mining on a general basis, taking into account, however, that mining is inevitably predatory in nature: the extracted products do not increase again, and the exploited the area is depleted from year to year to the point of complete depreciation, so that part of the capital is certainly included in the income."

During the Soviet period, environmental rights were socialist, i.e. derived from the right of state ownership of subsoil, and was carried out through a system of state national economic plans. The use of natural objects, including subsoil, was free.

Reforms of the late 1980s - early 1990s. radically changed state and tax policies in the field of subsoil use. In Russian tax history, payment for subsoil use was introduced in 1991, after the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil” was adopted. At the same time, payments related to the use of natural resources, just like in Soviet times, were imperceptible to taxpayers and did not have a serious fiscal significance for the state.

Until 2001, the tax system included deductions for the reproduction of the mineral resource base, as well as numerous payments for natural resources established by the Law of the Russian Federation “On Subsoil” and included in the tax system. At the same time, the most important provisions of subsoil use taxation were of a framework nature and did not provide a clear definition of the main elements of taxation when calculating payments levied for the use of natural resources. Objects of taxation, tax bases, tax rates, tax benefits were established by interdepartmental instructions. For payments for subsoil use, tax rates were regulated in licensing agreements; in addition, the legislation on subsoil use allowed payments to the budget not only in cash, but also in kind, i.e. extracted minerals.

The mineral extraction tax consolidated the basic elements of taxation. Moreover, the concept of “mineral resource” used in the Tax Code of the Russian Federation differs from a similar concept used by the legislation on subsoil use. The concept of “mineral resource” used in the legislation on taxes and fees is broader than that used in the legislation on subsoil use. The fact is that many types of mining products can be produced from one mineral, quantitatively and qualitatively different from each other, which is not taken into account when maintaining the state balance of reserves.

It should be noted that the mineral extraction tax is quite often used in world practice in territorially small countries in which the natural differences between the deposits are insignificant, while Russia has a huge territory and the deposits are very different from each other.

In its economic essence, the mineral extraction tax is a mechanism for extracting absolute rent generated by subsoil use in those countries and in the event that the profitability of the overwhelming number of enterprises in the extractive industry is higher than the profitability of enterprises in other industries in a given country.

The use of rent for natural resources, in particular for the extraction of minerals, as a taxable base has the following advantages: 1) the calculation of taxes is simplified (rent is easier to assess than income);

2) taxation becomes more fair, since rent is non-productive income; 3) the rent tax distorts the economy less, since the tax is imposed on excess profits, not labor.

Thus, the establishment and implementation of the mineral extraction tax on January 1, 2002 streamlined the system of taxation of natural resources in Russia; taxes and numerous non-tax payments for the use of natural resources were legally separated, regulated not by the legislation on taxes and fees, but by the legislation on environmental management. The mineral extraction tax implemented the rent principle of taxation in this area.

Taxpayers MET in Art. 334 of the Tax Code of the Russian Federation are organizations and individual entrepreneurs recognized as users of subsoil.

Subsoil users are determined in accordance with the Law of the Russian Federation “On Subsoil”.

Tax Code of the Russian Federation in Art. 336 defines the following minerals as the subject of mineral extraction tax:

• 1) minerals extracted from the subsoil on the territory of the Russian Federation in a subsoil plot (including from hydrocarbon deposits) provided to the taxpayer for use in accordance with the legislation of the Russian Federation;
• 2) 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;
• 3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this mining is carried out in territories under the jurisdiction of Russia (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.

Wherein are not recognized as an object of taxation MET:

• 1) common minerals and groundwater not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;
• 2) mined (collected) mineralogical, paleontological and other geological collection materials;
• 3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health 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;
• 4) 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;
• 5) 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;
• 6) coal bed methane.

The tax base The mineral extraction tax quantitatively expresses the subject of taxation. The tax base is also called the tax base, since the tax rate at which its amount is calculated is directly applied to it. Tax base for mineral extraction tax in accordance with Art. 338 of the Tax Code of the Russian Federation is determined by the taxpayer independently in relation to each mined minerals(including useful components extracted from the subsoil along the way during the extraction of the main mineral) as cost of extracted minerals, with the exception of dehydrated, desalted and stabilized oil, associated gas and natural combustible gas from all types of hydrocarbon deposits.

In relation to extracted minerals for which different tax rates are established or the tax rate is calculated taking into account a coefficient, the tax base is determined in relation to each tax rate.

Minerals in accordance with paragraph 1 of Art. 337 of the Tax Code of the Russian Federation recognizes the products of the mining industry and quarrying (unless otherwise provided for in clause 3 of Article 337 of the Tax Code of the Russian Federation), contained in mineral raw materials (rock, liquid and other mixture) actually extracted (extracted) from the subsoil (waste, losses) , the first in quality to comply with the national standard, regional standard, international standard, and in the absence of these standards for a particular extracted mineral - the standard of the organization.

When determining the extracted mineral resource, the key point is that, regardless of the products actually sold by the taxpayer (including in the form of mineral raw materials, a product of a higher degree of technological processing, or a by-product formed during the production of the main product), products are recognized as mineral resources, contained in mineral raw materials that meets the quality standard. In addition, mineral resources are also recognized as products resulting from the development of a deposit, obtained from mineral raw materials using processing technologies that are special types of mining operations (in particular, underground gasification and leaching, dredging and hydraulic development of placer deposits, well hydraulic mining), as well as processing technologies classified in accordance with the license for the use of subsoil as special types of mining operations (in particular, the extraction of minerals from overburden rocks or enrichment tailings, the collection of oil from oil spills using special installations).

The concept of “mineral resource” used in the legislation on taxes and fees is broader than that used in the legislation on subsoil use. This is explained by the fact that from one mined mineral several types of mining products can be produced, quantitatively and qualitatively different from each other, which is not taken into account when maintaining the state balance of reserves.

The list of minerals that are taken into account on the state balance sheet is determined by the Procedure for placing mineral reserves on the state balance sheet and their write-off from the state balance sheet, approved by order of the Ministry of Natural Resources and Ecology of the Russian Federation dated September 6, 2012 No. 265. At the same time, for tax purposes in the Tax Code of the Russian Federation, useful minerals are called mined minerals.

Extracted mineral - minerals extracted from the subsoil on the territory of the Russian Federation, extracted from waste (losses) of mining production, as well as extracted from the subsoil outside the territory of the Russian Federation, recognized as an object of taxation under the mineral extraction tax.

The grouping of mined minerals by type is given in paragraph 2 of Art. 337 Tax Code of the Russian Federation. The list of minerals remains open, and to resolve the issue of recognizing a product as a mineral, it is necessary to be guided by the definition given in paragraph 1 of Art. 337 Tax Code of the Russian Federation.

Cannot be recognized as a mineral products obtained through further processing (enrichment, technological conversion) of minerals, which are products of the manufacturing industry.

When determining units of measurement of the amount of extracted minerals It should be borne in mind that if, for example, the cost of a unit of mineral resource is assessed in rubles per 1 ton, then the amount of mineral resource extracted is determined in tons. If the cost of a unit of mineral resource is assessed in rubles per 1 cubic meter. m, then the amount of minerals is determined in cubic meters.

In case of disagreements with the taxpayer regarding the definition of products from the extractive industries that are recognized as minerals for a specific deposit, the tax authority has the right to request the state mining supervision authorities about the products and quality standards that for a given deposit correspond to the technical design for the development of this deposit.

Amount of minerals extracted determined by the taxpayer independently. Depending on the extracted mineral, its quantity is determined in units of mass or volume. The amount of extracted minerals is determined by the direct (through the use of measuring instruments and devices) or indirect (calculated, based on data on the content of the extracted minerals in mineral raw materials extracted from the subsoil (waste, losses)) method, unless otherwise provided by the Tax Code of the Russian Federation. If it is impossible to determine the amount of extracted minerals using the direct method, the indirect method is used.

Applied by taxpayer method for determining the amount of extracted minerals is subject to approval in the taxpayer's accounting policy for tax purposes and is applied by the taxpayer throughout the entire mineral extraction activity and is changed only in the event of changes to the technical project for the development of a mineral deposit in connection with a change in the applied extraction technology.

Tax Code of the Russian Federation in Art. 340 states that estimation of the value of extracted minerals mineral resources is determined by the taxpayer independently in one of the following ways:

• 1) based on the taxpayer’s sales prices for the corresponding tax period without taking into account subsidies;
• 2) based on the taxpayer’s current sales prices for the extracted minerals for the corresponding tax period;
• 3) based on the estimated cost of extracted minerals.

If the taxpayer uses the first method of assessment, then the value of a unit of extracted mineral resource is assessed on the basis of revenue determined taking into account the taxpayer’s sales prices for the extracted mineral resource in the current tax period (and if there were none in the previous tax period), without taking into account subsidies from the budget to reimburse the difference between the wholesale price and the estimated cost.

In this case, revenue from the sale of extracted mineral resources is determined based on sales prices (reduced by the amount of subsidies from the budget), determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation, excluding VAT (when sold on the territory of the Russian Federation and to member states of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer’s delivery costs depending on the terms of delivery.

The third assessment method is used if the taxpayer does not sell the extracted minerals. With this method, the estimated value of the extracted mineral is determined by the taxpayer independently based on tax accounting data. In this case, the taxpayer applies the procedure for recognizing income and expenses that it applies to determine the tax base for corporate income tax.

Taxable period MET, i.e. the period during which the process of forming the tax base is completed and the amount of the tax liability is finally determined is set as a calendar month.

Tax rates according to mineral extraction tax are defined in Art. 342 of the Tax Code of the Russian Federation.

Procedure for calculating and paying mineral extraction tax. The amount of mineral extraction tax on extracted minerals is calculated as a percentage of the tax base corresponding to the tax rate. The tax amount is calculated at the end of each tax period for each mineral extracted. The tax is payable to the budget at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation. Moreover, if the amount of tax is not calculated in accordance with Art. 343 of the Tax Code of the Russian Federation for each subsoil plot where mineral extraction is carried out, the amount of tax payable is calculated based on the share of the mineral extracted at each subsoil plot in the total amount of mined minerals of the corresponding type. The amount of tax calculated for minerals mined outside the territory of the Russian Federation is subject to payment to the budget at the location of the organization or the place of residence of the individual entrepreneur

Deadlines for payment of mineral extraction tax. The amount of tax payable at the end of the tax period is paid no later than the 25th day of the month following the expired tax period.

It should be noted that the obligation to submit a tax return for mineral extraction tax taxpayers arises starting from the tax period in which the actual extraction of mineral resources began. The tax return is submitted by the taxpayer to the tax authorities at the location (place of residence) of the taxpayer. The tax return is submitted no later than the last day of the month following the expired tax period.

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Extraction of mineral resources on the continental shelf, the territory of the Russian Federation, as well as on contractual terms outside its borders, requires mandatory registration with the tax authorities at the place of registration of the entrepreneur, organization, or individual. The application to the tax authority must take place no later than 30 days from the date of registration of the type of activity.

Mineral extraction tax objects

The objects of taxation are all minerals extracted from the bowels of the earth on the territory of the Russian Federation, in the area established by law. Industrial waste used for further processing and subject to licensing. Fossils mined outside of Russia, but in the territory under its jurisdiction.

Such objects include:

Coal, shale, peat, anthracite;

Oil, gas and other hydrocarbons;

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

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

Product used in the electronics and optical industries (Piezo-optical quartz, Iceland spar, optical fluorite).

Gems;

Natural salt;

Underground mineral waters.

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

Mineral extraction tax rates

The following benefits apply to the main tax rates:

The tax on extracted minerals, applying a coefficient of 0.7 to the basic rate, is paid by those organizations that independently develop and search for deposits. Or, as of July 1, 2001, they were fully reimbursed to the state and exempted from the “replenishment tax.”

A tax benefit of 80% can be provided for depleted areas, subject to the provision of data on accounting for produced oil;

The zero rate is applicable for oil production up to 25,000,000 tons in the Republic of Sakha, Irkutsk Krasnoyarsk Territory.

Mineral extraction tax of 0% is applied to newly developed fields in terms of: regulatory waste, associated gas, predicted losses. As well as the extraction of minerals in waste materials, dumps and waste;

Groundwater is not taxed: outside the state balance, used for agricultural needs, extracted during control and audit work, used for medicinal purposes.

Tax payment procedure

Based on the declaration approved by Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 29, 2003 N BG-3-21/727, the amount payable is calculated. The calculation is made for each mineral and for each mining method separately. Payment is made no later than the 25th day of the month following the reporting month.

The production sharing agreement assumes the following features:

1. Payment of taxes is the responsibility of the investor or operator;

2. The tax base takes into account not only individual types of minerals and mining sites, but also types of agreements;

3. A coefficient of 0.5 is applied to all extracted resources, with the exception of oil and gas condensate;

4. By decision of the subject of the federation, the investor may be exempt from paying local taxes and fees;

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

6. The issuance of licenses, participation in competitions, geological research and other information about mineral resources is paid for through one-time and regular payments.

How are mineral extraction taxes distributed?

Payments for the production of hydrocarbons, as well as the use of subsoil, are made in a ratio of 40:60 to the Federal and local budgets, respectively. The extraction of common minerals is fully paid for in the constituent entity of the Russian Federation. Production on the shelf and other zones under the legal ownership of the Russian Federation is paid exclusively to the Federal budget. When signing a production sharing agreement, the date of the document is taken into account, since the rules apply at the time of its signing.

In simple words about mineral extraction tax

The mineral extraction tax (MET for short) was established to compensate the state for the loss of mineral resources that are state property. The activities of legal entities and individual entrepreneurs extracting any resources from the subsoil are subject to licensing, and the users themselves are registered with the Federal Tax Service as users of subsoil (Article 334 of the Tax Code of the Russian Federation).

The payer of the subsoil use tax must register with the Federal Tax Service to which the place of resource extraction belongs (Article 335 of the Tax Code of the Russian Federation). The presented table shows the dependence of the place of registration on the territory of subsoil use.

The Federal Agency for Subsoil Use (Rosnedra) is responsible for issuing licenses for resource extraction and transmitting information to the tax authorities. The deadline for tax registration is 30 calendar days after registration of the license (Article 335 of the Tax Code of the Russian Federation).

NOTE! Regulation of the mining sector takes place on the basis of Chapter. 26 of the Tax Code of the Russian Federation and the Law of the Russian Federation “On Subsoil” dated February 21, 1992 No. 2395-I.

License for subsoil use. Object of taxation

The use of subsoil occurs on the basis of a license, which reflects the following information:

• site boundaries;
• purpose of subsoil use;

• allowed period;
• Terms of Use.

For more detailed information on license options, please see the table:

Mineral resources as objects of mineral extraction tax taxation are conventionally divided into 3 groups (Article 336 of the Tax Code of the Russian Federation):

1. Mined on the territory of the Russian Federation on the basis of a license.
2. Extracted from waste of basic raw materials (in the case of a legally established condition on licensing of the obtained resources).
3. Mined from deposits outside the territory of the Russian Federation.

Not all resources are recognized as subject to mineral extraction tax. Tax collection does not occur if the minerals:

• recognized as widespread, obtained by individual entrepreneurs for personal needs and not included in the state balance sheet;
• collectible;
• extracted from waste (losses) of user resources that have already been taxed in the prescribed manner;
• extracted during work at sites that have been assigned a special status (scientific, recreational, cultural and other sites).

All extracted useful resources, depending on taxation purposes (Article 336 of the Tax Code of the Russian Federation), are classified into types (ores, non-metallic raw materials, coal and others). You can find out what types of resources are taxable for calculating mineral extraction tax below:

What do you need to know about the tax base for mineral extraction tax?

Each payer determines the tax base of the mineral extraction tax independently. There are 2 options for calculating the mineral extraction tax base depending on the type of resource.

Don't know your rights?

To determine the cost of extracted raw materials, one of 3 price options is used:

1. Established prices for selling resources.
2. Established sales prices without taking into account budget subsidies for the difference between the wholesale price and the estimated cost.
3. The cost of extracted resources, calculated by calculation (if sales were not made during the tax period).

NOTE! The payer independently determines and calculates the cost of resources based on tax accounting data using the procedure for recognizing income and expenses for income tax established in the accounting policy. It is allowed to take into account direct and indirect costs associated with the extraction and sale of extracted minerals.

The measurement of the quantity of extracted materials for the purpose of determining the tax base is carried out in units of volume or mass. Possible measurement methods:

1. Direct method. Calculated taking into account technological losses using measuring devices. The tax base — The estimated amount of natural resources produced that has reduced the deposit's reserves.
2. Indirect method. The amount of extracted raw materials is determined by calculations using indicators of the content of the extracted resource in the extracted raw materials.

IMPORTANT! With the quantitative method, only fossils that have gone through the entire cycle of technological operations are taken into account.

Reporting and tax periods: features of definition

The tax period for mineral extraction tax is a calendar month. The tax amount for each type of extracted resource is calculated separately. Since the tax is federal, the question of which budget the mineral extraction tax is paid to does not arise. The tax is paid exclusively to the federal budget.

However, payers need to know that payment is made at the location of each subsoil plot specified in the license. If a subsoil use site is located outside the Russian Federation, the mineral extraction tax (MET) is paid at the location of the taxpayer.

The reporting period for mineral extraction tax is also recognized as a calendar month. The data in the declaration is indicated separately for each month; entering information on an accrual basis is unacceptable. The declaration must be submitted at the payer’s location no later than the last day of the next month.

NOTE! The deadline for paying subsoil tax is the 25th of the next month.

Analysis of control ratios in the mineral extraction tax declaration

Letter No. SD-4-3/20437@ dated November 24, 2015 from the Federal Tax Service established control ratios for mineral extraction tax. The compliance of the declaration data with external sources (tax deductions and expenses) is checked. In addition, the basic codes (KBK and OKTMO) in sections 1, 2, 4 of the declaration are checked.

Having discovered a discrepancy between the values ​​inside the document when checking the correctness of filling out the report, the tax authorities, in accordance with Art. 88 of the Tax Code of the Russian Federation sends a request to the taxpayer to provide explanations or make corrections. The response to the request must be sent within 5 working days, not counting the day of receipt.

Knowing the logical formulas, the payer can independently analyze his data before submitting reports and correct errors when they are detected. The control ratios of the mineral extraction tax declaration indicators can be viewed.

What you need to know about common minerals?

Common minerals include:

• sand;
• gravel;
• clay;
• The groundwater;
• other widely available resources.

The usual areas of use of common minerals are agriculture and construction.

The list of such resources is approved by the executive body of the subject of the Federation, which is the manager of subsoil, and their records are kept on the balance sheet of regional authorities. They also carry out licensing and distribution of resource extraction standards.

Registration of licenses for publicly available minerals is carried out in a special register for the right to use subsoil of local importance. The extraction tax for common minerals is also paid to the federal budget, indicating the place of extraction by OKTMO.

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We tried to explain what the mineral extraction tax is in simple words. Payers of this tax are subsoil users who have a special license for the right to extract minerals. The tax base can be expressed in terms of the quantity of resources extracted or their value. Reporting should be done monthly at the payer's place of registration.

To eliminate errors in the tax return, it is necessary to check the control ratios of the data in the mineral extraction tax return and accounting records. Collectible minerals extracted from scientific and cultural sites are not subject to taxation.

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 taxes for our country is the mineral extraction tax. This is due to the fact that Russia occupies a leading place in the world in the production and export of oil and gas. Mineral extraction tax belongs 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 mineral extraction tax is a kind of payment for organizations that are engaged in production and further resale. This tax also functions as a regulator for the extraction of mineral resources, since this activity, in addition to being subject to special taxes, belongs to licensed types of activity and is subject to mandatory registration. In this article we will look at the mineral extraction tax and answer the most common questions.

Mineral extraction tax: who is obliged to pay?

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

Let's 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 obtained from the recycling of waste from the main production, if this is provided for by law for this type of activity;
• Natural resources extracted outside Russian territory.

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

• Common natural resources and groundwater that are not classified as industrial resources and are not listed on the state balance sheet as natural reserves of special economic importance. Retrieved by an individual for personal needs;
• Fossils of historical, geological or other scientific significance;
• Resources obtained from waste processed after extraction and mining, on which all necessary taxes have already been paid.

Notification of tax authorities about 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 payer of the mineral extraction tax in the region where the development will directly take place. Along with the application, the organization must also provide documents confirming the right to develop deposits, issued by the authorized government body within one month from the date of receipt of the permit.

Determining the base for tax calculation

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

The organization's accountant needs to calculate the tax base. As with other taxes, deliberate understatement can lead to problems during a tax audit and subsequent additional 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 mineral extraction tax, payers need to know that there are two types of rates that depend on the object of taxation:

• Ad valorem rates;
• Firm rates.

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

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

Formula for calculating mineral extraction tax and payment deadlines

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

• production rate that corresponds to a specific field;
• storage conditions;
• loss and waste standards;
• production specifications;
• type of deposit;
• region, etc.

The standard tax calculation scheme looks like this:

MET = Tax base x Rate

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

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

= (PriceUrals– 15) x

• A coefficient that determines the level of depletion of a deposit or the coefficient of natural recovery.

Example of mineral extraction tax calculation for a sand quarry

Initial data: The Zolotoy Luchik company is engaged in sand extraction in sand quarries in the city of Irkutsk. During the reporting period, the company sold 60 thousand tons of sand, while 100 thousand tons were extracted 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: Cost of one unit of sand = (60,000 x 620 / 1.18 – 600,000) / 60,000 = 515.42 rubles

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

Mineral extraction tax = 51,542,000.00 x 0.055 = 2,834,810.00 rubles

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

Example of mineral extraction tax calculation for an oil producing company

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

Odds:

1. Kc = 8.5698
2. = 559
3. Mineral extraction tax rate = 919.00 rubles per ton
4. = 0,2

For the sake of convention, we will take the remaining coefficients 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 applying mineral extraction tax

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

Determination of standard losses. Each organization has the right to establish a certain level of standard losses within the framework of its production, which also affects the calculation of the mineral extraction tax. 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 No. 1. How to determine the tax base for calculating the mineral extraction tax if the company does not sell the extracted mineral resources, but uses them for further processing?

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

• Quantity of natural resources;
• Cost of natural resources;

In this case, the cost can be calculated in several ways (the organization chooses the most optimal one, taking into account the current situation):

• From the average level of sales prices for mineral resources as of the reporting date;
• From the average level of sales prices of mineral resources as of the reporting date, not including budget subsidies;
• Cost calculation taking into account all costs of production, processing, etc. 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 when calculating income tax.

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

Question No. 2. Should an organization calculate and pay mineral extraction tax if mineral resources are obtained by recycling waste from its own mining production?

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

Question No. 3. The organization mines mineral resources in two neighboring regions. Will this affect tax payment?

Answer: Mineral extraction tax, according to existing legislation, must be calculated upon the close of the reporting period for each type of resource separately. Registration as a taxpayer occurs in the region where the deposit is directly located. Accordingly, tax must be paid to the budget of each region where the corresponding deposit is located. The tax amount is calculated based on the volume of production at a specific field or the cost of extracted resources.

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 inspectorate, 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.