What are the consequences of raising taxes for metallurgists and chemists?

Tax base calculation

As a general rule, the amount of extracted minerals is recognized as the tax base for the mineral extraction tax only when extracted:

• oil (dehydrated, desalted and stabilized);

• natural combustible gas extracted from all types of hydrocarbon deposits;

• associated gas;

• gas condensate;

• coal

When extracting other minerals, the tax base for the mineral extraction tax is their value.

In addition, the cost of minerals is the tax base for oil, gas and gas condensate produced from new offshore hydrocarbon deposits.

This procedure is established by paragraph 2 of Article 338 of the Tax Code of the Russian Federation.

Regardless of how the tax base for mineral extraction tax is determined, to calculate the tax, the amount of extracted minerals must be known (paragraph 7, paragraph 2, article 340 of the Tax Code of the Russian Federation).

Determine the amount of extracted minerals in physical terms (subclause 3, clause 2, article 338 of the Tax Code of the Russian Federation). This indicator can be calculated either by a direct or indirect method (clause 2 of Article 339 of the Tax Code of the Russian Federation).

The selected calculation method for each extracted mineral resource (or developed deposit) is fixed in the accounting policy for tax purposes. This method cannot be changed during the entire period of mineral extraction. An exception is the case when an organization changes its production technology and technological design for field development. This is stated in paragraph 2 of paragraph 2 of Article 339 of the Tax Code of the Russian Federation.

What does mineral extraction tax mean?

This tax came into force at the beginning of 2002. Before this time, there were several different mandatory payments that were abolished. Mineral extraction tax must be paid by organizations that extract minerals from the subsoil. Although not everyone knows how to calculate it correctly, it is important for the budget. It ranks second after VAT in terms of revenue.

It plays not only a fiscal role, but also helps regulate the use of subsoil. For example, newly created businesses are given a zero tax rate. This tax takes into account the complex organization of the natural resource extraction process. After all, the existence of this industry is based not only on the extraction of natural resources, but also on organizing the process of their reproduction.

Direct calculation method

Use the direct method if the amount of extracted minerals can be determined using measuring instruments (clause 2 of Article 339 of the Tax Code of the Russian Federation).

In this case, when calculating the tax base (except for the oil tax base), include the actual losses of minerals:

Actual losses using the direct method are calculated using the following formula:

When calculating the mineral extraction tax, take into account the actual losses of minerals in the month in which these losses were measured.

This procedure is established by paragraph 3 of Article 339 and Article 341 of the Tax Code of the Russian Federation.

In relation to extracted oil, determine the tax base and the amount of actual losses in accordance with the Rules approved by Decree of the Government of the Russian Federation of May 16, 2014 No. 451 (clause 10 of Article 339 of the Tax Code of the Russian Federation). These rules contain the procedure for quantitative accounting of oil for calculating the mineral extraction tax when:

• oil production;

• transferring it to third parties for preparation and transportation, processing and consumption;

• use of oil for technological needs;

• determination of oil residues at collection and treatment facilities;

• establishing actual losses of extracted minerals.

The size of actual losses also needs to be compared with standard losses.

If an organization is just starting to develop a field and the loss standard has not yet been approved, use the standard established by the technical design. If an organization has been developing a deposit for more than a year, but at the time of paying the tax for January (no later than February 25) there is no approved standard, use last year’s standard to calculate the mineral extraction tax. In this case, the previous standards can be applied until the new ones are approved. This procedure is provided for in paragraph 3 of subparagraph 1 of paragraph 1 of Article 342 of the Tax Code of the Russian Federation.

After new loss standards appear, the organization has the right to recalculate the mineral extraction tax from the beginning of the year for which these standards are established. However, this can only be done if the standards were set late for reasons beyond the organization’s control (for example, the Russian Ministry of Energy did not approve them in a timely manner). This conclusion follows from letters of the Ministry of Finance of Russia dated July 25, 2013 No. 03-06-05-01/29519, dated November 22, 2013 No. 03-06-06-01/50342, Federal Tax Service of Russia dated June 11, 2020 No. ГД-4-3/10174 and is confirmed by arbitration practice (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 19, 2013 No. 12232/12, resolution of the FAS of the East Siberian District dated May 17, 2012 No. A19-16360/2011).

It should be noted that previously the Federal Tax Service of Russia insisted that the recalculation of the mineral extraction tax taking into account the new loss standards is not a right, but an obligation of the organization. Regardless of whether the standard values ​​have increased or decreased. This was stated in the letter of the Federal Tax Service of Russia dated August 21, 2013 No. AS-4-3/15165. However, after the release of the rulings of the Supreme Arbitration Court of the Russian Federation dated April 10, 2014 No. VAS-898/14 and May 30, 2014 No. VAS-6969/14, the tax service abandoned its position. By letter dated June 11, 2020 No. GD-4-3/10174, the previous clarifications were withdrawn, and the new document was brought to the attention of the tax inspectorates.

If the actual losses of the mineral do not exceed the standard losses, then calculate the mineral extraction tax on them at a rate of 0 percent. If actual losses exceed the standards, then apply the usual tax rate for this type of mineral to the extent of the excess. This is stated in subparagraph 1 of paragraph 1 of Article 342 of the Tax Code of the Russian Federation.

It should be noted that losses of hydrocarbon raw materials that occurred in undeveloped fields as a result of emergency emissions are not recognized as standard losses, are not considered as an object of taxation for mineral extraction tax, and are not included in the calculation of the tax base. This was stated in the letter of the Ministry of Finance of Russia dated April 21, 2011 No. 03-06-06-01/5.

In addition, when mining coal, it is not necessary to include general mine losses and losses from geological faults in actual losses and in calculating the tax base. That is, losses in the form of non-recoverable (inaccessible) layers of coal deposits. This is stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 30, 2012 No. 6909/12, as well as in letters from the Ministry of Finance of Russia dated November 21, 2013 No. 03-06-05-01/50290 and the Federal Tax Service of Russia dated March 25, 2014. No. GD-4-3/5370.

Kolesnik M.A.

, Advisor to the Tax Service of the Russian Federation, III rank, Department of Resource and Property Taxes of the Federal Tax Service of Russia. The mineral extraction tax is a federal tax that has been in effect in Russia since January 1, 2002 [1]. But despite the almost three-year “age” of this tax, few publications were devoted to it in our magazine. This article discusses the basic principles of calculating the mineral extraction tax, its payers and rates, taking into account the accumulated experience in the administration of this tax. Payers of mineral extraction tax Payers of mineral extraction tax are recognized as subsoil users - organizations (Russian and foreign) and individual entrepreneurs. This is stated in Article 334 of the Tax Code of the Russian Federation. As follows from Article 9 of the Law of the Russian Federation dated February 21, 1992 No. 2395-1 “On Subsoil Resources” (hereinafter referred to as the Subsoil Law), a person acquires the status of a subsoil user from the moment of state registration of a license for the right to use a subsoil plot or the entry into force of a production sharing agreement [2]. The absence of a license for the right to use subsoil means that there is no obligation to pay tax, since in this case, in accordance with paragraph 1 of Article 17 of the Tax Code of the Russian Federation, the taxpayer has not been determined. However, in such a situation (no obligation to pay mineral extraction tax), a person using subsoil without an appropriate license must compensate the state for losses. This is established by Article 51 of the Subsoil Law and Order of the Government of the Russian Federation dated August 22, 1998 No. 1214-R “On compensation for losses caused as a result of unauthorized use of subsoil.” Often in practice, situations arise when mineral resources are extracted as part of a joint activity or contractors are involved to actually carry out the extraction work. The payer of the mineral extraction tax in this case is the person to whom the license for the right to use subsoil was issued. It is the body that must keep records of the amount of minerals extracted, calculate and pay taxes, and also submit a tax return. Registration as a mineral extraction tax payer Taxpayers pay mineral extraction tax at the location of the subsoil plots provided to them for use. To do this, organizations and entrepreneurs must be registered as tax payers. This is indicated by paragraph 1 of Article 335 of the Tax Code of the Russian Federation. If mineral resources are mined on the territory of Russia, registration as a mineral extraction tax payer is carried out at the location of the subsoil plot provided for use. What should be understood by the location of the subsoil plot provided to the taxpayer for use? For the purposes of Chapter 26 of the Tax Code, this is the territory of the subject (subjects) of the Russian Federation on which the subsoil plot is located. If mining is carried out on the continental shelf, in the exclusive economic zone of Russia, as well as outside Russia, but on territory under its jurisdiction or leased from foreign states, registration as a mineral extraction tax payer occurs at the location of the organization (place residence of an individual). The specifics of registering as a mineral extraction tax payer are determined by Order No. BG-3-09/731 of the Ministry of Taxes of Russia dated December 31, 2003 “On approval of the specifics of registering an organization or individual entrepreneur with the tax authority as a taxpayer of mineral extraction tax” [3] . As follows from this document, registration (deregistration) occurs in a notification procedure. Licensing authorities transmit to the tax authorities the relevant information on the granting of rights to use natural resources. They, in turn, send the taxpayer a notice of registration with the tax authority. For all these operations, government agencies are given 30 days from the date of issuance of a license (permit) to use a subsoil plot. Please note: if a taxpayer mines mineral resources at several sites located in different municipalities of a constituent entity of the Russian Federation, registration is carried out with only one tax authority. The fact that MET payers are subject to registration at the location of the subsoil plot determines the specifics of paying this tax and the procedure for filling out payment documents. As for the taxpayer’s interaction with the tax authorities - submitting a tax return, submitting applications for a credit or refund of an overpaid amount of tax or an overcharged tax - it is carried out through the inspection at the location (residence) of the taxpayer or an interdistrict (interregional) inspection (in the case of registration with such inspection). Tax return, tax period and tax payment deadlines According to Article 341 of the Tax Code, the tax period for mineral extraction tax is one calendar month. The tax is paid no later than the 25th day of the month following the expired tax period (Article 344 of the Tax Code of the Russian Federation). As already mentioned, tax payment is carried out on the territory of the subject (subjects) of the Russian Federation in which the taxpayer is registered as a payer of the mineral extraction tax (clause 2 of Article 343 of the Tax Code of the Russian Federation). The tax return is submitted no later than the last day of the month following the expired tax period. It is filled out in a single copy for all production produced by the taxpayer, and is submitted to the tax authority with which the taxpayer is registered at his location (residence), and not to the one where he is registered as a mineral extraction tax payer. The obligation to submit a declaration arises for the taxpayer from the tax period in which mining actually began. This is stated in Article 345 of the Tax Code of the Russian Federation. In case of suspension of production, the obligation to submit a declaration remains. Objects of taxation under the mineral extraction tax. Objects of taxation under the mineral extraction tax are defined in paragraph 1 of Article 336 of the Tax Code of the Russian Federation. They are recognized as minerals: - extracted from the subsoil on the territory of Russia on a site provided to the taxpayer for use; — extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with subsoil legislation; ≈ extracted from the subsoil outside the territory of Russia (in territories under the jurisdiction of Russia, leased from foreign states or used on the basis of an international treaty) on a site provided to the taxpayer for use. A mineral extracted from the subsoil in a licensed area is recognized as an object of taxation, regardless of the type of subsoil use specified in the license. Thus, if a mineral is extracted while using the subsoil on the basis of a license only for the search and evaluation of deposits (only for the construction and operation of underground structures), it is subject to taxation. If there is no license for the right to use subsoil, the extracted mineral resource is not subject to taxation. As for minerals extracted from waste (losses) of mining production, they are an independent object of taxation only if a separate license has been issued for their use in accordance with the Subsoil Law. Mineral resources extracted from waste (losses) are subject to taxation if the use of the latter is allocated to a separate licensing object, different from the extraction of mineral resources from the subsoil. What is a mineral? Article 337 of the Tax Code of the Russian Federation gives the following definition: this is a product of the mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixtures) actually mined (extracted) from the subsoil (waste, losses), the first in quality corresponding to the state standard Russian Federation, industry standard, regional standard, international standard. If there are no such standards for a particular mined mineral, then the standard of the organization (enterprise) is applied. Thus, what matters for taxation is not the production of products that meet any standard, but the extraction from the depths of mineral raw materials containing (potentially) such products. Mineral raw materials can be sold without carrying out any operations to produce corresponding products from them - the object of taxation will nevertheless arise. Products from the manufacturing industry, that is, products obtained as a result of further processing, are not recognized as minerals. For example, gasoline and other petroleum products, refined (chemically pure) metal, lime, etc. Tax base The tax base for the mineral extraction tax is the cost of extracted minerals. The above does not apply to the production of oil, associated gas and natural combustible gas from all types of hydrocarbon deposits. When extracting them, the tax base is determined as the amount of minerals extracted in physical terms. This follows from Article 338 of the Tax Code of the Russian Federation. From the above, we can conclude that to form the tax base for the mineral extraction tax, two components are needed: the amount of minerals extracted and its cost. Methods for determining the amount of extracted minerals The procedure for determining the amount of extracted minerals is established by Article 339 of the Tax Code of the Russian Federation. As stated in paragraph 7 of this article, when determining the amount of extracted mineral resources, only those mineral resources are taken into account for which a set of technological operations (processes) for its extraction (extraction) from the subsoil (waste, losses) was completed during the tax period. A set of technological operations is established in the technical design for the development of a specific mineral deposit. The amount of minerals extracted is determined by a direct or indirect method. The direct method is the determination of quantity by applying measuring instruments and devices directly to the extracted mineral. Indirect is a method in which the amount of extracted minerals is determined by data on its content in mineral raw materials extracted from the subsoil (waste, losses). The method used by the taxpayer must be recorded in its accounting policies. Throughout the taxpayer’s entire mineral extraction activities, this method is not subject to change. The only exception to the rule is the introduction of adjustments to the technical design for the development of a mineral deposit due to a change in the applied mining technology. Direct method. When applying it, the taxpayer must take into account actual losses when determining the amount of minerals extracted. This is stated in paragraph 3 of Article 339 of the Tax Code of the Russian Federation. The actual loss of a mineral is the difference between the estimated amount of a mineral by which its reserves are reduced and the amount of mineral actually extracted. The estimated amount of minerals by which their reserves are reduced is subject to taxation. Looking ahead, we note that standard losses of minerals (and they recognize actual losses technologically associated with the adopted scheme and technology for developing a deposit, but only within the limits of standards approved in the manner determined by the Government of the Russian Federation) are taxed at a tax rate of 0% (RUB .). The estimated amount of a mineral by which its reserves are reduced (in the extraction of solid minerals the term “exhausted reserves” is also used) is determined by the geological surveying service based on appropriate measurements. When extracting hydrocarbon raw materials, the estimated quantity is determined based on measurements taken at the wellhead (taking into account analysis data on the content of the extracted mineral in the mineral raw material). Mineral reserves can decrease both due to extraction and as a result of exploration, revaluation, write-off of unconfirmed reserves, changes in technological boundaries, etc. For tax purposes, the amount of minerals by which its reserves are reduced as a result of extraction is taken into account (this also includes production losses). The amount of reserves written off for reasons not related to production cannot be attributed to the amount of minerals extracted. Actual losses of mineral resources are taken into account when determining the amount of mineral resources extracted in the tax period in which they were measured. In this case, the amount of losses is determined based on the results of these measurements. This means that if, for example, the number of actual losses is calculated quarterly, then in the tax period when they were determined, they will be fully taken into account for tax purposes. Moreover, regardless of whether they relate to other tax periods within the corresponding quarter or not. EXAMPLE 1 Alpha LLC determines the actual losses of extracted minerals once a quarter. The amount of minerals actually extracted (excluding losses) was: - in July 2004 - 100 tons; — in August 2004 — 120 tons; - in September 2004 - 140 tons. Thus, the following are subject to taxation at the generally established tax rate: - based on the results of July 2004 - 100 tons; — based on the results of August 2004 — 120 tons; - based on the results of September 2004 - 140 tons. Based on the results of measurements carried out in October 2004, it was established that the actual losses for the III quarter of 2004 amounted to 20 tons. The amount of minerals extracted for the III quarter of 2004, taking into account actual losses, was: 100 tons + 120 t + 140 t + 20 t = 380 t. The loss standard is 5%. Let's calculate the standard losses of minerals that can be taken into account when taxing: 380 tons x 5% = 19 tons. In October 2004, 110 tons of minerals were extracted. Consequently, based on the results of October 2004, the following are subject to mineral extraction tax: - at a tax rate of 0% (rubles) - 19 tons; - at the generally established tax rate - 110 t + 20 t - 19 t = 111 t. When determining the amount of extracted minerals, the amount contained in mineral raw materials that is not brought to the quality of a mineral is not taken into account. That is, the quantity in the balance of work in progress. This follows from paragraph 7 of Article 339 of the Tax Code of the Russian Federation. The specified quantity must be taken into account in the tax period in which the mineral raw materials will be processed (prepared) to the required standards, with the exception of the following case. If mineral raw materials that have not been brought to the quality of a mineral are sold and (or) used for one’s own needs, the amount of mineral raw materials extracted in the tax period is determined at the time of sale or release of this mineral raw material into production, respectively. The amount of minerals extracted in this case is equal to the amount of minerals contained in the mineral raw material. Indirect method. The Tax Code does not contain any provisions or recommendations for the use of the indirect method in determining the amount of minerals extracted. There is only one limitation. The indirect method is used only if the use of the direct method is impossible (clause 2 of Article 339 of the Tax Code of the Russian Federation). That is, within the framework of the technology used, it is not possible to measure directly extracted minerals. This must be confirmed by a technical design for the development of a mineral deposit. The indirect method will be used, in particular, in the case of the sale or use of mineral raw materials for one’s own needs before carrying out a set of necessary operations. Valuation of the value of extracted minerals In accordance with Article 340 of the Tax Code of the Russian Federation, the valuation of the value of extracted minerals is determined by the taxpayer independently in one of the following ways: 1) based on the sales prices prevailing for the taxpayer for the corresponding tax period without taking into account government subventions; 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. So, what does it mean to estimate the cost of a mined mineral based on the current selling prices? This involves determining the cost of a unit of extracted mineral resource as the weighted average selling price for all transactions in which ownership of the extracted mineral resource was transferred during the tax period. The weighted average price is determined as follows: the amount of revenue from the sale of mineral resources in the tax period is divided by the amount of extracted mineral resources sold in the same period. The result obtained (that is, the cost of a unit of mineral resource sold) is multiplied by the amount of mineral resource extracted in the tax period. This is the valuation of the tax base. If the taxpayer receives state subventions from the budget for reimbursing the difference between the wholesale price and the estimated value of the extracted mineral, he should exclude the amount of these subventions from the revenue. Example 2 Alfa LLC in September 2004 carried out 300 tons of minerals. In the same month, 200 tons of this or similar mineral were sold, including (prices are indicated without VAT and delivery costs): - 60 tons at a price of 130 rubles/t; 100 tons at a price of 100 rubles/t; - 40 tons at a price of 120 rubles/t. The revenue from the sale of minerals amounted to: 60 tons of 130 rubles. + 100 t x 100 rub. + 40 t x 120 rub. = 22,600 rub. The cost of a unit of minerals as a weighted average price of sale is: 22,600 rubles. : (60 t + 100 t + 40 t) = 113 rub. Thus, the cost of mining in September 2004 amounted to: 113 rubles. x 300 t = 33 900 rub. As a rule, the number of reached minerals realized does not coincide with the amount of extracted. This is due to the presence of unrealized residues of the extracted mineral at the beginning and at the end of the tax period. For tax purposes, it does not matter when a mineral was mined, implemented in this tax period. If it was implemented, its price should be taken into account when determining the revenue in accordance with Article 340 of the Tax Code of the Russian Federation. It also does not matter whether all mining in the tax period was implemented. Indeed, to calculate the tax base, the whole number of mined minerals is taken, and not the part of it that was implemented. The revenue from the sale of extracted minerals is determined based on prices, reduced by the amount of taxpayer for delivery, depending on the conditions of delivery. The deduction is accepted by all the expenses of the taxpayer for the delivery (transportation) of the relevant batch of the extracted mineral, regardless of the period of the implementation of these expenses. For example, if the transportation began in the previous tax period, and ended in the current. At the same time, Article 340 of the Tax Code of the Russian Federation contains an exhaustive list of expenses for delivery (transportation) that reduce the price of sales in order to calculate the tax. These are expenses: - for payment of customs duties and fees for foreign trade transactions; - for the delivery (transportation) of the extracted mineral from the warehouse of finished products (accounting unit, entrance to the main pipeline, shipment point or processing, the boundaries of the division of networks with the recipient and the like) to the recipient; - for compulsory insurance of goods calculated in accordance with the legislation of the Russian Federation. In order of Chapter 26 of the Code, the costs of delivery (transportation) of the extracted minerals to the recipient, in particular, include expenses for delivery (transportation) with trunk pipelines, railway, water and other transport, drainage, loading, loading and overload, unloading, unloading, unloading, unloading, unloading, unloading and overload to pay for ports of ports and transport and expedition services. If the taxpayer did not have the implementation of the extracted mineral in the tax period, he should apply the method of assessment based on the estimated value of the extracted mineral. The list of expenses taken into account when determining the estimated value of mined minerals is indicated in paragraph 4 of Article 340 of the Tax Code of the Russian Federation. Note that the procedure for determining the costs named in this list is similar to the procedure established by the 25th Head of the Code. But there are some restrictions that are generally the following. When determining the estimated value of mined minerals, expenses that are not related to prey are not taken into account. In accordance with the Tax Code, three groups of expenses can be distinguished. 1. Direct expenses. These are material expenses (subparagraphs 1 and 4 of article 254), labor costs (Article 255), depreciation (Article 258-259) and the amount of UST (Article 264). These expenses, incurred by the taxpayer during the tax period, are distributed between mining and residues of incomplete production at the end of the tax period. 2. Indirect expenses related to minerals obtained in the tax period. These are material costs (all subparagraphs of Article 254, except for the 1st and 4th), expenses for repairing fixed assets (Article 260), expenses for the development of natural resources (Article 261), other expenses (Articles 264 and 265). All indirect expenses related to mined -to -minute mined are in full in the calculated value of these fossils. 3. The sum of indirect and non -operating expenses related to both mining and other activities. In addition to the above, the costs of R&D (Article 262) and the costs associated with the sale of property (Article 268) may be attributed to such expenses. These expenses should be distributed between the cost of mining and the cost of other activities of the taxpayer in proportion to the share of direct expenses related to mining, in the total amount of direct expenses. The amount of these expenses will give expenses for the extraction of all minerals. In order to determine the estimated value of an individual mineral, it is necessary to allocate part of the costs from the total amount of expenses, which comes to the amount of this mined mineral in the total amount of mining. Example 3 The organization carries out oil and sand. During September 2004, she mined 50 tons of oil and 8 tons of sand. The implementation of sand in the tax period was not carried out. The remainder of incomplete production at the beginning of September 2004 (in total in relation to oil and sand) - 2000 rubles, and at the end - 5000 rubles. According to the results of September 2004, for both types of mined minerals, the costs of paying for work of the production nature of minerals performed by third -party organizations were formed - 3,500 rubles; b) the costs of labor of employees employed in the extraction of minerals, as well as the amount of UST accrued for the indicated amounts of labor costs, 8700 rubles.; c) the amount of accrued depreciation by amortized property used in the extraction of minerals - 1400 rubles.; d) the costs of repairing fixed assets used in the extraction of minerals - 2900 rubles.; e) expenses for the development of natural resources - 1200 rubles.; f) the costs of managing the organization - 5000 rubles.; g) the total amount of direct expenses incurred by the taxpayer in the tax period (including other activities) - 12,700 rubles. Direct expenses for the extraction of minerals (oil and sand) are (subparagraphs “B” and “C”): 8700 rubles. + 1400 rubles. = 10 100 rubles. The amount of direct expenses related to the mined in the tax period, taking into account the remains of incomplete production, is: 10,100 rubles. + 2000 rub. — 5000 rub. = 7100 rub. The amount of indirect expenses related to the extracted minerals (subparagraphs “A”, “G” and “D”) is equal to: 3,500 rubles. + 2900 rub. + 1200 rub. = 7600 rub. Indirect expenses that are associated both with the prey of minerals and other activities (subparagraph “E”), amount to 5,000 rubles. The share of indirect expenses attributable to minerals obtained in the tax period (determined in proportion to the share of direct costs) is: 5000 rubles. x (10 100 rubles: 12 700 rubles) = 3976.38 rubles. The total amount of indirect expenses attributable to mining is: 7600 rubles. + 3976.38 rub. = 11 576.38 rub. The total amount of expenses for the extraction of minerals (direct and indirect) is: 7100 rubles. + 11 576.38 rub. = 18 676.38 rubles. The share of the extracted sand in the total amount of mined mines is: 8 t: (50 t + 8 t) = 0.1379. The amount of costs for sand mining, and therefore its estimated value is: 18,676.38 rubles. x 0.1379 = 2575.46 rubles. By the way, some features of the application of personal income tax tax rates in the period from January 1, 2002 to December 31, 2006, the tax rate established by Article 5 of the Federal Law of 08.08.2001 No. 126-ФЗ, and not Article 342 of the Tax Code of the Russian Federation, is applied. The tax rate is “solid”, that is, installed in rubles per ton of oil, and is applied with the factor of the dynamics of world oil prices. Note that a similar procedure was also applied to gas condensate from oil and gas condensate fields from January 1, 2002 to December 31, 2003. In 2004, the tax rate for oil was set in the amount of 347 rubles/t. The dynamics coefficient is calculated by the formula: KC = (c - x p: 252, where CC ≈ coefficient of the dynamics of world oil prices; c ≈ average for the tax period, the level of oil prices of the Yurals variety (in US dollars per barrel; monthly up to 15 -the day of the month following the expired tax period is published in the “Russian newspaper”); p ≈ average value for the tax period of the US dollar to the ruble of the Russian Federation established by the Bank of Russia (determined by the taxpayer independently as the average ado -ado -ads of the Bank of Russia operating on everyone calendar day of the tax period). Pay attention: since 2005, the tax rate for oil has been changed. It will be 419 rubles/t. And the dynamics coefficient will be calculated by the formula: KC = (c - 9) x P: 261. From 2005, it will increase Tax rate in relation to the gas gas of natural: from 107 (in 2004) to 135 rubles for 1 thousand cubic meters. In accordance with the last paragraph of paragraph 2 of Article 342 of the Tax Code of the Russian Federation, certain categories of taxpayers are granted the right to apply the reducing coefficient of coefficient 0 , 7. This right can be implemented with the simultaneous observance of two conditions. Namely: 1) in the implementation by the taxpayer at the expense of his own means of searching and exploration of the developed deposits of minerals or in the case of full reimbursement of all state expenses for the search and reconnaissance of the corresponding number of reserves of these minerals; 2) if there is release as of July 1, 2001 according to federal laws from deductions for reproduction of the mineral resource base in the development of relevant deposits (as confirmed by the presence of a norm in a license for the right to use the subsoil, which was valid on the specified date). In accordance with paragraph 1 of Article 342 of the Tax Code of the Russian Federation, taxation rates are carried out at a tax rate of 0% (0 rub. - if the tax base is determined in kind) during production: ≈ ​​minerals in the part of the normative losses of minerals. The normative losses of minerals ≈ this is actual losses within the regulations established in accordance with the Decree of the Government of the Russian Federation of December 29, 2001 No. 921 “On approval of the rules for approval of mining losses for mining, technologically related to the adopted scheme and technology of the development of the field” [4] ; - associated gas; - minerals in the development of non -inferior (residual reserves of reduced quality) or previously written -off mineral reserves (with the exception of cases of deterioration in the quality of mineral reserves as a result of selective development of the field). The assignment of mineral reserves to the non -unconventional is carried out in accordance with the Decree of the Government of the Russian Federation of December 26, 2001 No. 899 “On the approval of the rules for classifying mineral reserves and approval of the norms of mineral resources, remaining in overlapping, interfering (reassuring) rocks, in dumps or waste in waste mining and processing production ”[5]; - in other cases. If there is no reason to apply the tax rate of 0% (rubles), the rates established by paragraph 2 of Article 342 of the Tax Code of the Russian Federation are applied. The amount of tax is calculated in general for all taxable objects. To determine the amount to be paid for a separate section of the subsoil (registration site as a taxpayer of the NPP), it should be proceeded from the amount of mineral subsoil obtained in this section, including the amount subject to the tax rate of 0% (rubles), in general, in general the number of mined mosquitoes of this type. [1] Chapter 26 of the Tax Code of the Russian Federation “Hurrection of minerals” was introduced by the Federal Law of 08.08.2001 No. 126-ФЗ “On Amendments and Additions to Part of the Second Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation, as well as the recognition of Lost certain acts of the legislation of the Russian Federation. ” ≈ Note. ed. [2] According to Article 11 of the Law on Subsoil, the provision of a subsoil plot for use on the terms of the Product division is drawn up by a license for the use of subsoil. [3] In accordance with paragraph 3 of Article 335 of the Tax Code of the Russian Federation, the features of registration of personal income tax payers are determined by the Ministry of Finance of Russia. However, since today the relevant document by the Ministry of Finance of Russia has not been adopted, the order of the Ministry of Taxes and Enterprise of Russia No. BG-3-09/731 continues to apply. ≈ Note. ed. [4] According to solid minerals, the standards are approved by the Russian Ministry of Practens in agreement with the Gosgortekhnadzor of Russia (transformed into Rostekhnadzor). According to hydrocarbon raw materials ≈ Ministry of Industry and Trade of Russia in agreement with the ICR of Russia and the Gosgortekhnadzor of Russia. [5] According to solid minerals, the MPR of Russia (Federal Agency for Subsoil Use) is made. According to hydrocarbon raw materials ≈ MPR Russia in agreement with the Ministry of Industry of Russia and the Ministry of Economic Development of Russia.

Russian tax courier No. 23'2004

to the begining

Indirect calculation method

Use the indirect method for determining the amount of extracted mineral resources for the purpose of calculating the mineral extraction tax when the direct method cannot be used. The method consists in determining the amount of extracted minerals by calculation based on the proportion of its content in the extracted mineral raw materials. In this case, the very amount of extracted raw materials is determined by measuring instruments. Such requirements are established in paragraph 2 of Article 339 of the Tax Code of the Russian Federation.

Situation: is it possible to apply a 0 percent rate when calculating the mineral extraction tax on standard losses of mineral resources? The organization uses an indirect method to determine the amount of minerals extracted.

Yes, you can.

The mineral extraction tax on standard losses of mineral resources is calculated at a rate of 0 percent (subclause 1, clause 1, article 342 of the Tax Code of the Russian Federation). At the same time, Article 342 of the Tax Code of the Russian Federation does not limit the right to apply a zero tax rate depending on the method of determining the amount of extracted mineral resources (direct or indirect). Consequently, an organization using an indirect method for determining the amount of extracted minerals can calculate the mineral extraction tax at a rate of 0 percent in relation to actual losses that do not exceed the standard value.

The legitimacy of this conclusion is confirmed by letters of the Ministry of Finance of Russia dated May 22, 2007 No. 03-06-06-01/21 and dated February 19, 2007 No. 03-06-06-01/7, as well as arbitration practice (see, for example , determinations of the Supreme Arbitration Court of the Russian Federation dated December 22, 2008 No. VAS-16551/08 and dated April 10, 2009 No. VAS-3275/09, resolutions of the Federal Antimonopoly Service of the Moscow District dated August 28, 2008 No. KA-A40/7979-08, Ural District dated November 27, 2008 No. F09-6261/08-S3, West Siberian District dated September 17, 2009 No. F04-5633/2009(19823-A75-43)).

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.

Units of measurement of minerals

The amount of minerals extracted, depending on its type, is determined in units of mass or volume.

When determining the tax base for oil, use net mass units. To do this, subtract the mass from the mass of crude oil:

• water and its suspension;

• associated gas and impurities;

• chloride salts;

• mechanical impurities.

Such rules are established by paragraph 1 of Article 339 of the Tax Code of the Russian Federation.

Tax return

In addition to paying the calculated tax amount into the budget, payers are also required to prepare and submit to the tax authorities a declaration containing the tax calculation. The submission deadline differs from the tax payment deadline - it can be submitted until the last day of the month following the reporting month. That is, if the tax for March must be paid no later than April 25, then the deadline for filing the return is April 30. The tax amount in the declaration is indicated only for the reporting month, that is, the amount is not calculated on an accrual basis. The declaration is submitted at the place of registration of the object as a mineral extraction tax payer:

1. According to the location of the site.
2. By region where the company is located.

The declaration is drawn up in a unified form. Currently, the form approved in 2020 by order of the Federal Tax Service is used. The declaration consists of three sections, which include the following information:

• The type and special code of the resulting fossil.
• Calculation of the tax base for it, including expenses.
• The tax amount with detailed calculations.

The title page of the declaration indicates all the details of the organization that pays the tax and the data of the Federal Tax Service employee who accepted this document. If there was no production in a certain tax period, that is, a month, a declaration still needs to be submitted. In this case, only the title page is filled in; in all other sections the number “0” is entered. In other words, a zero declaration is submitted. The declaration can be submitted either printed or electronically. You can take it personally to the tax office or send it through special software, for example, using the Astral program.

Unfinished production

On the last day of the month, the organization may have a volume of minerals for which the full technological cycle has not been completed. Do not take into account the number of such minerals when calculating the mineral extraction tax. They must be included in the calculation of the tax base in the period in which the technological production cycle is completely completed. The only exceptions are cases when minerals obtained before the completion of the technological cycle are sold or used by the organization for its own needs. This procedure is provided for in paragraph 8 of Article 339 of the Tax Code of the Russian Federation.

When determining the duration of the production technological cycle, not the entire complex of technological operations (processes) to obtain the final product of field development is taken into account, but only those operations that relate to the extraction (extraction) of mineral resources (clause 3 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 18, 2007 No. 64).

Nuances in payment

Absolutely every taxpayer has the right to count on receiving benefits for this tax.
But they are provided exclusively for persons participating in regional investment projects. If certain conditions are met, such citizens can apply a reducing factor from 0 to 1, which is used to characterize the territory in which PI is mined. As a result, the payer gets the opportunity to pay the minimum amount of the contribution.

In a number of situations, taxpayers retain the right to apply a rate equal to 0% when calculating the contribution amount. However, the use of this rate cannot be considered a benefit from the point of view of the descriptions provided in the Tax Code of the Russian Federation. For example, such a rule is observed due to the extraction of minerals, associated gas, mineral waters, groundwater, etc.

Thus, the deadlines that must be met due to the payment of mineral extraction tax are the 25th day of the month following the reporting period. The period in which the declaration is submitted is the last day of the month following the reporting month.

In all situations, the period allotted for the fulfillment of obligations falling on a weekend or holiday is postponed to the next working day. A competent approach to calculating time limits guarantees the absence of problems with the law.

Mineral extraction tax rates

The tax rate for calculating the mineral extraction tax depends on the type of mineral extracted (Article 342 of the Tax Code of the Russian Federation). For minerals, the tax on which is calculated based on their quantity, the rate is set in rubles per unit of extracted mineral. The current mineral extraction tax rates are presented in the table.

The procedure for applying tax rates in the production of oil, coal, gas and gas condensate has some peculiarities.

When extracting oil, the tax rate (except in cases where a zero rate is applied) must be multiplied by the coefficient Kc, which characterizes the dynamics of world oil prices, and the resulting product reduced by the value of the indicator Dm, which characterizes the features of oil production.

When mining coal, you need to take into account the quarterly indexation of tax rates, taking into account deflator coefficients reflecting changes in coal prices (clause 2 of Article 342 of the Tax Code of the Russian Federation). The value of these coefficients is determined by the Ministry of Economic Development of Russia. Deflator coefficients must be published in Rossiyskaya Gazeta no later than the first day of the second month of the quarter for which they are established (clause 6 of the Rules approved by Decree of the Government of the Russian Federation of November 3, 2011 No. 902). The methodology for calculating deflator coefficients was approved by Order of the Ministry of Economic Development of Russia dated December 27, 2011 No. 763. When calculating the mineral extraction tax, the tax rate must be sequentially multiplied by the deflator coefficient of the current tax period and by all deflator coefficients of previous tax periods. This is stated in subparagraph 15 of paragraph 2 of Article 342 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated September 13, 2012 No. 03-06-05-01/95 and the Federal Tax Service of Russia dated September 21, 2012 No. ED-4-3/15835.

After multiplying by deflator coefficients, round the mineral extraction tax rate on coal to the third decimal place. There is no need to specify the rounding order in the accounting policy. This was stated in the letter of the Federal Tax Service of Russia dated April 30, 2013 No. ED-4-3/7977. The document is posted on the official website of the tax service in the section “Explanations mandatory for use by tax authorities.”

If an organization is a participant in a regional investment project aimed at coal mining, or an organization that has received the status of a resident of a territory of rapid socio-economic development, then the mineral extraction tax rate must additionally be multiplied by the KTD coefficient characterizing the territory of mineral extraction (clause 2.2 of Article 342 of the Tax Code of the Russian Federation ).

When calculating the mineral extraction tax on natural combustible gas, the tax rate (35 rubles per 1000 cubic meters) must first be multiplied by the base value of a unit of standard fuel (Eut) and by a coefficient characterizing the degree of complexity of gas production (Kc). And then add the resulting product with the value of the indicator that characterizes the cost of gas transportation (Tg). If the result is less than zero, the tax rate is considered equal to 0.

When calculating the mineral extraction tax on gas condensate, the rate (42 rubles per 1 ton) is multiplied by the base value of a unit of standard fuel (Eut), by a coefficient characterizing the degree of complexity of gas condensate production (Kc) and by the correction factor Kkm.

This procedure is established by subparagraphs 10 and 11 of paragraph 2 of Article 342 and Article 342.4 of the Tax Code of the Russian Federation. This procedure does not apply to gas produced from a new offshore hydrocarbon field, for which the tax base for the mineral extraction tax is the cost of the extracted mineral (clause 2 of Article 338 of the Tax Code of the Russian Federation).

In addition, if an organization extracts minerals from deposits, the development of which began before the entry into force of Chapter 26 of the Tax Code of the Russian Federation, then, if certain conditions are met, it has the right to calculate the mineral extraction tax using a reduction factor of 0.7 (clause 2 of Article 342 of the Tax Code of the Russian Federation) .

Calculus models and examples

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

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

The basic formula for calculating the size of the mineral extraction tax is:

MET = NB*NS, where

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

For an example of calculating the mineral extraction tax, let’s take a conditional company engaged in the extraction of such a mineral as silver.

During the reporting period, 10 thousand tons of silver ore were mined. The price for one ton on the market was 650 rubles. Including VAT - 118 rubles (in what cases can VAT be refunded?).

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

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

Our website talks not only about the taxation of mining activities, but also about water, agricultural, land taxes, as well as taxes on the gambling business, on the payroll, and on the property of organizations. In addition, from our articles you will learn about such taxation systems as general and simplified.

Mineral extraction tax calculation

Calculate the mineral extraction tax monthly separately for each type of mineral (clause 2 of article 343 of the Tax Code of the Russian Federation).

Calculate the amount of mineral extraction tax payable to the budget using the formula:

This procedure is provided for in paragraph 1 of Article 343 of the Tax Code of the Russian Federation.

History of the mineral extraction tax

This tax was levied back in the Russian Empire, initially it represented the receipt of income from regalia. This word denoted state-owned enterprises. Those engaged in mining were called mining regalia.

In world practice, the mineral extraction tax began to be applied in the 19th century in Prussia and France. Two varieties were used:

1. Constant;
2. Proportional;

The first was calculated based on the surface area of ​​land occupied by developments, the second was a share of the revenue received. For example, in Prussia, starting in 1865, the rate was 2%. In England, income from such activities was taxed on a general basis - it was necessary to pay income tax (personal income tax).

In the Russian Federation, the use of subsoil became paid after the adoption of the Law “On Subsoil” No. 2395-1 of February 21, 1992. Payments were made in amounts that were practically imperceptible to the state budget. This law provided for several types of mandatory payments related to the extraction of mineral resources. The most important definitions were frameworks, and precise standards were established through interdepartmental instructions. It was allowed to make payments in cash or using extracted minerals.

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 by the budget of 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.

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