Or legal entities that are engaged in subsoil extraction in accordance with the definition of legislation.
Payments are made in accordance with Chapter 26 of the Tax Code of the Russian Federation. Elements of taxation include the order of payment, payers, tax base, interest rate.
What is the tax period for MET
The subsoil is provided for use when the entrepreneur has received a license for development.
It includes the main document on the official letterhead with the coat of arms of the Russian Federation and applications that regulate the conditions of production. The latter may be in graphic or text form.
How payouts are calculated
The tax rate for mining is determined by Article 342 of the Russian Tax Code. It varies from 0 to 16.5 percent. The determining factors can be:
- type of minerals;
- individual derived fossils;
- characteristics of the extracted minerals.
The established tax rates can be divided into two types. Ad valorem is measured as a percentage, here the tax base is the value of the obtained minerals.
This type of bet is used for most types. Specific rates are calculated in cost per ton.
In this case, the tax base is the amount of minerals received. Specific rates apply for some types, such as oil and gas.
The preferential rate of 0% is intended for the extraction of the following types of minerals:
- mineral waters obtained for medicinal purposes;
- groundwater used for agricultural purposes or obtained from new subsoil plots;
- extra-viscous oil;
- associated gas;
- minerals obtained as a result of the development of decommissioned or low-quality reserves;
- losses during development, which are within the framework of the regulations determined by Decree of the Government of the Russian Federation No. 921 of December 29, 2001.
When calculating tax payments for gas, a number of corrective values are also provided. They show the unit of fuel (Eut), the complexity of the work to extract the resource (Ks). Additionally, a correction number, denoted by Kkm, is applied.
What else affects the tax rate
The rate of tax on the extraction of minerals depends not only on the type, but also on the region where the development is carried out.
The preferential rate is available for a number of regions: Irkutsk Region, Krasnodar Territory, Nenets District, the Republic of Yakutia, as well as areas located beyond the Arctic Circle. This list includes the seas: Azov, Caspian, Okhotsk, Black.
Important: the preferential rate applies to production carried out within the limits of certainarticle 342 of the Tax Code of the Russian Federation .
In 2016, some adjustments were made to the calculation of contributions for oil produced in the Caspian Sea. As a result, the preferential rate stays in effect longer.
Under the previous conditions, when the accumulated volume of oil production reached 10 million tons, from the first day of the next month it was impossible to apply the zero value of the coefficient. Now this volume is 15 million tons.
Compared to the previous year, the base value increased in 2016. If earlier it was 766 rubles per ton, now it is 857 rubles. This difference is indicated in 9 p. 2 art. 342 of the Tax Code of the Russian Federation.
How is the tax deduction for coal mining
How the tax base for MET is determined
The tax base for payers engaged in mining and other types of extraction is the value of minerals obtained during a calendar month.
It is this period, according to the procedure for paying the MET, that is defined as the reporting period. Operations related to reporting and direct payment are regulated under articles c to the Tax Code of the Russian Federation.
If an enterprise extracts hydrocarbon raw materials or coal, the amount of obtained minerals is considered as a tax base.
If development has just begun at an offshore field, the cost of the raw materials received is calculated in a different order, in accordance with article 340.1 of the Tax Code of the Russian Federation.
Employees of the tax service report about new subsoil plots to the authorities authorized to monitor the indicators of mineral reserves.
- Direct. Here, standard equipment, such as scales, is used to carry out measurements.
- Indirect. This method is used when it is not possible to take measurements first. In this case, the amount of product is calculated using formulas.
How to Calculate the Cost of Mined Minerals
There are three ways to calculate the value of extracted products.
- Calculation based on the price at which minerals are sold.
- The second method is used in cases where the state does not provide subsidies to compensate for the difference between the wholesale cost and the selling price. Here the calculation is made without taking into account.
- If the goods were not sold during the tax period, the price for the received minerals is determined on the basis of calculations. In the absence of sales, it is difficult to name the real price. In order for the resulting figure to be as close as possible to the actual one, the costs of extracting resources should be taken into account. Among other costs, this includes wages and further research, maintenance of work equipment.
If the delivery of materials is carried out by the supplier, the profit from the sale is reduced. You will need to take into account such costs as payment for fuel, customs duties, insurance transfers.
The procedure for calculating the MET in 2016
The amount for the payment of the MET is calculated as a percentage of the value of the received minerals. These percentages are equal to the tax rate.
When taxing the extraction of gas condensate and oil, for calculations it will be necessary to multiply two values:
- the amount of the tax base, expressed in the amount of the substance received;
- tax rate, which is adjusted with a coefficient that reflects the dynamics of oil prices in the world.
Mineral extraction tax is charged for the tax period for each type of substances separately.
Payments are made for obtaining materials from the bowels, as well as losses or waste from mining or other production.
In total, the tax payment is formed from the amount of accruals for the extraction of each individual type of minerals.
In some cases, the tax is calculated for each development site. This amount can also be calculated from the total payment. To do this, you need to know the share of extracted minerals in a particular area of the total production.
What other subsoil use is provided for by law
According to the legislation of the Russian Federation, subsoil can be used for a number of purposes.
- Geological research. Conducted both locally and on a large scale. During such studies, the presence of minerals and other procedures are assessed. Mineral resources are not mined.
- Collection of collectibles. This includes valuable paleontological and other finds.
- Construction of non-subsoil development facilities and their subsequent commissioning.
- Update of important geopolitical objects.
- Search and extraction of minerals.
Tax payers are individuals and legal entities engaged in this type of activity. All other activities are not subject to taxation.
Payers are not always able to immediately attribute the extracted product to one of the types of minerals. When determining a specific group, international, national and regional standards must be taken into account.
The requirements set by the entrepreneur himself also play a certain role. However, in practice, always guided by the highest standards.
The criteria set by the entrepreneur are relevant only in the absence of regional ones. Similarly, between regional and state standards, the priority is the latter.
How are tax payments distributed?
When the payer pays the amount of MET, 40% of the funds go to the federal budget. Most of it - 60% - goes to the budget of the constituent entity of the Russian Federation. It should be noted that this does not apply to the extraction of hydrocarbon raw materials, as well as common minerals such as clay or sand.
If mining is carried out on the territory of an autonomous okrug, which is considered part of the region, the funds are distributed on the basis of an agreement concluded between the oblast and the autonomous zone.
When extracting hydrocarbon raw materials, the entire amount of the tax is transferred to the federal budget. If the payment is made for the extraction of common minerals, all money is transferred to the income of the subject.
When developing outside the territory of the Russian Federation, as well as the continental shelf and the exclusive economic zone, the funds go to the federal budget.
Mineral extraction tax is a mandatory payment.
The tax base, depending on the type of resources, is the cost or quantity of the products received. The tax is charged for each type of minerals separately.
MET payers are individual entrepreneurs and organizations involved in the development of subsoil and the extraction of certain resources.
43 Mineral extraction tax
To date, more than a dozen active taxes have been established in the tax system of the Russian Federation. All of them differ in their specific properties, functions and play an important role in the activities of any state. One significant type of tax is the mineral extraction tax, or MET.
MET is a direct federal tax paid by subsoil users. This tax is established and described in Chapter 26 of the Tax Code of the Russian Federation (TC RF), which was approved and entered into force on January 1, 2002. According to this chapter, the object of taxation under the MET is minerals: extracted from the bowels of the Russian Federation; extracted from the subsoil outside Russia in territories under the jurisdiction of the Russian Federation, incl. and rented; extracted from actual waste or actual loss of mining production, in case such industrial extraction is licensed. The main law, adopted historically during the formation of the extractive sector of the Russian economy, is the law of the Russian Federation dated February 21, 1992 No. 2395-1 "On Subsoil".
The payers of this type of tax are enterprises and individual entrepreneurs extracting minerals under a license for the right to use subsoil. The Tax Code of the Russian Federation stipulates that designated persons are subject to mandatory registration, carried out within 30 calendar days from the date of state registration of a license for the use of a subsoil block, for registration as MET taxpayers.
Having entered into force, the MET combined the previously existing taxes and payments, such as: payment for the use of subsoil, excise tax on oil and stable gas condensate, deductions for the reproduction of the mineral resource base. A specific severance tax rate was established for oil, adjusted by the price of oil on the world commodity market, as well as using the ruble exchange rate and the corresponding coefficients, which are defined in the Tax Code of the Russian Federation.
In 2015, the trend of systematic annual growth in oil prices was broken. Oil price levels ranged from $46.3 per barrel in 2009 to $106.9 per barrel in 2014. However, by the beginning of 2015, the price of oil fell sharply and did not go beyond $70 per barrel during the year. On October 18, 2015, its value was $47.26 per barrel (see Fig. 1). In this regard, the degree of investment risks has increased, delaying or freezing the implementation of investment and innovation projects.
Figure 1. Average monthly prices for Brent crude oil from 18.08.2014 to 16.10.2015
The tax base for MET is determined by the amount of extracted minerals. Production takes into account: oil, natural gas, gas condensate (except for hydrocarbons produced at new offshore fields), coal, as well as the cost of other minerals in the production process.
The tax base for mineral extraction tax is the cost of extracted minerals for each type, taking into account the established various rates, determined separately for each type of extracted mineral. The assessment method based on the estimated cost is applied in the absence of their sales volumes in the corresponding tax period.
The estimated value of the extracted minerals is determined independently by the taxpayer on the basis of tax accounting information. In this case, the same procedure for recognizing income and expenses is applied, which is used when calculating the tax base for corporate income tax.
For all types of minerals, certain rates are fixed in accordance with Article 342 of the Tax Code of the Russian Federation. The distribution of rates occurs depending on the type of natural resources. The rates are conditionally divided into two types: fixed rates, applicable to oil, gas, gas condensate and coal (applied in relation to the tax base based on the amount of extracted natural resources), as well as ad valorem rates, applicable to other types of minerals (rates are tied to the cost of resources ). In the first case, the legislation provides for reducing coefficients. Their application is possible only after the MET payers fulfill certain requirements of the Tax Code of the Russian Federation.
There are preferential tax rates of 0% applied to: minerals in terms of standard losses; associated gas, etc.
In accordance with current legislation, the MET rate for natural gas was 622 rubles per 1,000 cubic meters until December 31, 2013; 700 rubles per 1 thousand cubic meters - until December 31, 2014. A fixed rate of 788 rubles per 1,000 cubic meters of gas has been in effect since January 1, 2015. Taxation for natural gas occurs at a rate multiplied by a coefficient, the value of which is also spelled out in the current legislation. The MET rate for gas condensate was RUB 590 until 31.12.2013; 647 rubles - until 12/31/2014. A fixed rate of 679 rubles is effective from 01/01/2015 for 1 ton of gas condensate. The base rate of the mineral extraction tax for oil production is set at the following rates: 470 rubles - until 12/31/2013; 493 rubles - until 12/31/2014. For 2015, a rate of 530 rubles per 1 ton was planned. From the above statistics, it can be seen that the severance tax rates for various types of minerals are growing every year.
Every year, the legislation on the severance tax undergoes changes regarding rates. Thus, in 2014, it was decided to introduce a new method for calculating MET rates for the extraction of gas condensate and natural gas. The basic parameter of a standard fuel unit began to be determined for each specific area, taking into account the average market prices for hydrocarbon raw materials and the ratio of natural gas and gas condensate during production at such a subsoil area. It should be emphasized that the coefficients are influenced by various factors. Previously, the current MET rate for natural gas was set annually for a prospective period of three years, while extracting enterprises were not sure that their tax expenses would not increase after this period. The newly introduced calculation methodology has reduced the risk of uncertainty in the tax sphere, which contributes to a more accurate corporate forecast of the results of enterprises and the search for ways to reduce costs, if necessary. The risk of a sharp increase in the MET on gas condensate has also been minimized. Therefore, such a change is rather a positive phenomenon, primarily for the functioning of companies.
In addition, since the beginning of 2015, a new procedure for calculating MET rates for oil has been used. MET rates for dehydrated, desalted and stabilized oil were increased and for 2015 amounted to 766 rubles per 1 ton instead of the previously planned 530 rubles
The procedure and conditions for collecting the MET are established by the government of the Russian Federation, and the amounts of such payments are transferred to the federal budget and the budgets of the constituent entities of the Russian Federation according to the standards presented in Table 2. Thus, these values predetermine not only the economy of individual mining enterprises, but also have a significant impact on the economy Russia as a whole. Thus, in 2013, the amount of MET revenues to the federal budget amounted to 1,640,316 million rubles, to the consolidated budget of the constituent entities of the Russian Federation 25,490 million rubles; in 2014 - 2,535,256 million rubles and 40,522 million rubles, respectively. Thus, the predicted payment of the MET in 2015 will not only contribute to filling the budgets of the constituent entities of the Russian Federation, but will also fill the federal budget by 1/3.
In 2014, the Russian Ministry of Finance predicted that in 2015 payments to the budget from the MET on oil should be ten times higher than payments from the MET on gas. They expected 3.979 trillion rubles in revenues to the budget from oil charges and 381.214 billion rubles in revenues from gas. This expectation was spelled out in the draft law on the federal budget for 2015 and the planning period of 2016 and 2017.
Table 2. Established norms for the distribution of amounts of payments for severance tax
According to such data, in 2016 payments to the budget from the MET for oil are planned in the amount of 4.621 trillion rubles, gas payments - 394.292 billion rubles, in 2017 - 5.091 trillion rubles and 402.388 billion rubles, respectively. According to the calculations of the Ministry of Finance, in aggregate, the mineral extraction tax on hydrocarbon raw materials was supposed to bring to the budget 4.415 trillion rubles in 2015, 5.093 trillion rubles in 2016, 5.589 trillion rubles in 2017. According to their estimates, the severance tax on gas condensate should have brought 54.911 billion rubles to the budget in 2015, 77.515 billion rubles in 2016, and 95.61 billion rubles in 2017.
In connection with the budget deficit in September 2015, President Vladimir Putin instructed the government to work out the task of replenishing the budget by redirecting oil exporters' windfall profits received during and after the devaluation of the ruble. As a result, in October of this year, the Ministry of Finance proposed to revise the methodology for calculating the mineral extraction tax on oil in order to increase budget revenues by approximately 609 billion rubles in 2016 and up to 1 trillion rubles in 2017-2018. According to the oil industry, this change may threaten to partially stop many projects or cause a significant drop in production.
At this point in time, the base rate of the MET is calculated according to a formula that takes into account the current current oil price, reduced by $15 at the current current exchange rate. Starting from 2016, the Ministry of Finance proposed to establish such a deduction in rubles at the dollar exchange rate for 2014, subject to annual inflation indexation, instead of using the average dollar/ruble exchange rate in the current tax period. In this case, the non-taxable part of the oil price, which should be expressed in rubles, will be smaller. For the deduction, it was proposed to set the dollar rate in 2016 - 43.8 rubles, instead of the projected 63.5 rubles, in 2017 - 47.1 rubles instead of the planned 64.8 rubles, and also in 2018 - 49.8 rubles instead of 65 .8 rubles. A positive consequence will be a reduction in the deduction: in 2016, its volume will be only 657 rubles instead of the expected 953 rubles per barrel, in 2017 - 707 rubles, and it was expected 972 rubles, in 2018 - 747 rubles instead of the planned 987 rubles. It follows from this that the state budget will be replenished with additional revenues in the amount of 609 billion rubles next year and another 525 and 476 billion rubles in 2017-2018, respectively.
Under the existing tax calculation system, the state withdraws in the form of MET and export duties from 35% at low oil prices, if they are below $40 per barrel, and up to 48% (at a cost above $110 per barrel) of revenue, which is represented in the materials of the Ministry of Finance. When the formula is adjusted, tax exemptions can range from 45 to 47% of the total revenue of the mining enterprise.
In mid-October of this year, the Government of Russia made a final decision on the issues of changing the ongoing tax policy in the fuel and energy complex (FEC). The country's leadership decided not to exert pressure on the oil industry and thereby freeze the duty on oil until the end of August. In addition to resolving the issue related to oil, the government decided to increase the MET on gas for the whole of 2016. According to the new rules, an additional coefficient is introduced in the calculation methodology, which represents the export profitability of the produced gas. This single adjustment provides an increase in the unit of standard fuel by 36.7% * (exclusively for Gazprom).
Saving rates allows you to support oil refining organizations that have not had time to modernize their refining capacities, because. the remaining level of export customs duties on oil increases the marginality of companies' activities. Maintaining the rates should not lead to an increase in the cost of petroleum products, as the rates of export customs duties on oil products are proportional to the rates of export customs duties on oil. In addition, it was decided to change the rates for: extraction of minerals for oil, gas and gas condensate. Such an action will be able to replenish the country's budget by an additional 101.6 billion rubles.
As a result of such changes, it will be necessary to adjust the investment programs of oil and gas companies. Earlier, the president of Rosneft and the head of Gazprom Neft predicted a decrease in oil production by 25-30 million tons annually over a three-year horizon due to increased tax pressure on the industry. It is also believed that the total volume of investments may be reduced. According to the data for the first half of this year, under the conditions of a decrease in the total cash flow in the oil industry, there was an increase in investment investments by Russian oil companies. This situation was probably due to a reduction in cash flow, as evidenced by reduced tax deductions, while at the same time companies received an increase in the finances remaining at their disposal due to the outstripping growth of ruble amounts of tax deductions for MET and export duties, and not at all due to a reduction in the level of their own costs.
According to experts, the annual increase in the tax burden on the severance tax is projected at an average of 6%. It is in the first year of the implementation of the proposed measures that the increase in the load should be 7.6%, and therefore, the main consequences from the likely implementation of the proposed measures can be expected by the first half of 2017. An increase in the tax burden may have a significant impact on small participants in the oil production market by reducing the profitability of their business.
Thus, the ongoing tax maneuvers make it difficult for oil companies to evaluate the effectiveness of their projects and attract investment in new regions for oil production. As the data show, the mineral extraction tax is the most profitable in Russia. The domestic oil industry has received substantial budgetary support for a long time. At the same time, even during the crisis, oil companies benefited from devaluation processes that compensated for the decline in oil prices. Export contracts are drawn up in dollar terms, and domestic oil companies report in rubles. The oil industry is currently the only one that has survived the additional tax burden relatively painlessly. That is why the state, as before, hopes to receive a high income from deductions to cover the budget deficit. However, an excessive increase in tax pressure on the industry can cause a decrease in oil production and, as a result, reduce budget revenues. Therefore, the government should find a balance in increasing pressure on the oil industry and not deviate from it, otherwise the opposite effect will occur.
Mineral extraction tax - benefitsaccording to it are defined in the provisions of the Tax Code of the Russian Federation - in cases established by law, it is possible not to pay or significantly reduce. Let us consider the features of the relevant mechanisms for reducing the payment burden on an economic entity that extracts minerals in more detail.
What benefits are established for NDPI payers
Benefits for payers of the severance tax can be legitimately understood as:
- the possibility of not paying the corresponding tax in principle;
- the ability to use the zero rate on severance tax;
- the ability to use deductions for the relevant tax.
Let us consider in detail the essence of each of the noted preferences, which make it possible to reduce the amount of tax payable.
Read about the deadlines set for the payment of the mineral extraction tax in the material. .
MET benefits: when you can not pay tax
MET may not be paid in the following cases established by law:
1. If the extracted raw material or mineral cannot be classified as objects of taxation (the list of minerals that are not considered objects of taxation under the MET is fixed in paragraph 2 of article 336 of the Tax Code of the Russian Federation).
2. Individual entrepreneurs. This is possible if the following 2 criteria are met simultaneously:
- the mineral is mined for the personal needs of the individual entrepreneur - that is, without further processing in production or resale;
- fossil belongs to the category of common.
The list of common fossils is recorded in the recommendations, which were approved by the order of the Ministry of Natural Resources of Russia dated February 7, 2003 No. 47-r. Such fossils include, in particular, ordinary sand, ASG (clause 2.2 of the recommendations).
3. Any economic entities, if the extraction of minerals that occur above the subsoil is carried out - that is, in the soil layer (preamble to the Law "On Subsoil" dated February 21, 1992 No. 2395-I). This is possible, for example, if the business entity is a construction company, and in the course of work it extracts sand from the soil in the pit.
The criteria for determining the depth of the soil layer are not fixed in the federal legislation of the Russian Federation. But in many regional legal acts there is a rule according to which an economic entity extracting minerals from the ground within a depth of 5 meters should not issue a license for their extraction and thus become subject to the payment of the MET. In turn, if minerals are extracted from a greater depth, a license is needed (for example, Article 15 of the Law of the Nizhny Novgorod Region “On Subsoil Use” dated 03.11.2010 No. 169-3).
Actually, the fact that an individual entrepreneur or legal entity has a license for the extraction of minerals is the only criterion for establishing the status of an MET payer for a particular person (letter of the Ministry of Finance of the Russian Federation dated 08.10.2013 No. 03-06-05-01 / 41901).
In turn, mining without a license is fined on the basis of the provisions of paragraph 1 of Art. 7.3 of the Code of Administrative Offenses of the Russian Federation. In addition, the damage caused to nature must be compensated (Article 51 of the Law "On Subsoil" dated February 21, 1992 No. 2395-I).
MET benefits: zero rate
There is a fairly wide range of minerals, for the extraction of which there is no need to pay MET due to the fact that they have a zero rate.
The main list of these fossils is fixed in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation. These include, in particular:
- any minerals in terms of standard losses;
- associated gas;
- any minerals extracted from deposits with substandard reserves,
- extra-viscous oil;
- natural gas, gas condensate produced on the Yamal and Gydansky peninsulas and used for the production of liquefied gas (provided that the volumes and terms of production comply with the criteria set out in subparagraphs 18 and 19, paragraph 1, article 342 of the Tax Code of the Russian Federation);
- oil and gas produced from deposits located in Russian-owned sections of the Caspian Sea (represented by the inland views of the Russian Federation, the territorial sea, the continental shelf of the Russian Federation, the Russian part of the bottom), provided that these deposits comply with the characteristics defined in subpara. 20 p. 1 art. 342 of the Tax Code of the Russian Federation;
- oil that is produced from wells that meet the criteria set out in subpara. 21 p. 1 art. 342 of the Tax Code of the Russian Federation;
- other cases recorded in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation.
If we consider examples of other grounds for applying a zero rate, we can pay attention to the wording given in subpara. 11 p. 2 art. 342 of the Tax Code of the Russian Federation: the tax rate is 35 rubles. for 1,000 cubic meters m in the case of natural gas production is taken equal to zero if the sum of a certain indicator characterizing the costs of gas transportation and calculated according to a separately given methodology, with the product of three factors - the rate for gas, the base value of a unit of standard fuel, as well as the coefficient of complexity of gas production, will be less 0.
MET benefits: deductions
The calculated amount of MET may be reduced by the taxpayer on the grounds that are reflected in Art. 343.1, 343.2 of the Tax Code of the Russian Federation.
In accordance with paragraph 1 of Art. 343.1 of the Tax Code of the Russian Federation, taxpayers mining coal can reduce the MET on expenses that are related to ensuring labor safety. At the same time, instead of this benefit (if it is not used), the taxpayer can include the corresponding costs in those costs that are taken into account when calculating the income tax base.
In accordance with paragraph 3 of Art. 343.2 of the Tax Code of the Russian Federation, taxpayers producing oil in Tatarstan and Bashkortostan have the right to count on special benefits established for black gold. Thus, if an oil company produces hydrocarbons in Tatarstan under a license issued before 07/01/2011, and also provided that the initial oil reserves in the field are 200 million tons or more as of 01/01/2011, a deduction is applied, calculated in millions of rubles according to the formula , defined in paragraph 3 of Art. 343.2 of the Tax Code of the Russian Federation.
The deduction can be applied within the tax period from 01/01/2012 to 12/31/2018.
In addition, the MET payer can apply another deduction - in the form of a reduction in the taxable base (determined based on the cost of a mineral) for a mineral that is sold on the market, for the costs associated with the delivery of the corresponding product to the consumer. The procedure for applying this deduction is regulated by Art. 340 of the Tax Code of the Russian Federation.
Results
MET benefits include:
- do not pay this tax in principle;
- use a zero rate on it;
- apply deductions.
At the same time, the grounds for non-payment of the mineral extraction tax, determined for individual entrepreneurs and legal entities, in some cases differ.
Letter of the Federal Tax Service of Russia dated December 20, 2016 N SD-4-3 / 24388
The Federal Tax Service provided data for calculating the MET for November 2016: the average price of Urals oil in the Mediterranean and Rotterdam crude oil markets is $43.53 per barrel; the average value of the US dollar against the Russian ruble - 64.3658; the value of the Kc coefficient is 7.0358.
Application of reduced tax rates for mineral extraction tax and corporate income tax by participants in a regional investment project
02.12.2016
Letter of the Ministry of Finance of Russia dated December 2, 2016 N 03-06-06-01 / 71790
A taxpayer participating in a regional investment project has the right to apply reduced tax rates for corporate income tax and mineral extraction tax in accordance with the norms of the Tax Code of the Russian Federation.
If the income of a taxpayer participating in a regional investment project from the sale of goods under this investment project is at least 90% of all his income taken into account when calculating income tax, then he has the right to apply reduced tax rates.
The reduced coefficient characterizing the territory of mineral extraction (Ktd) is applied by the participant of the regional investment project specified in subparagraph 2 of paragraph 1 of article 25_9 of the Tax Code of the Russian Federation, starting from the tax period in which the conditions established by this article of the Tax Code of the Russian Federation are met for the first time, as well as, 25_9, 25_12-1, , 284_3-1 of the Tax Code of the Russian Federation.
NOVEMBER 2016
MET: taxation of semi-products containing one or more precious metals, including ligature gold and concentrates
10.11.2016
Letter of the Ministry of Finance of Russia dated November 10, 2016 N 03-06-05-01 / 66184
Letter of the Federal Tax Service of Russia dated October 10, 2016 N SD-4-3/19137@
One of the types of mined minerals in accordance with subparagraph 13 of paragraph 2 of Article 337 of the Tax Code of the Russian Federation are semi-products containing one or more precious metals, obtained upon completion of a complex of operations for the extraction of precious metals, that is, the extraction of precious metals from primary (ore), placer and man-made deposits, including ligature gold and concentrates.
Primary processing of mineral raw materials with the production of gold-bearing concentrates is included in the complex of operations for the extraction of precious metals. When developing deposits of precious metals, products (ligature gold, concentrates) obtained as a result of primary processing of mineral raw materials, carried out in accordance with the technological scheme of primary processing, may be recognized as minerals. However, when determining the amount of a extracted mineral, a mineral is taken into account, in respect of which a complex of technological operations for its extraction has been completed.
A mineral in the form of ligature gold or concentrates can be obtained only after the full completion of the complex of technological operations for extraction provided for by the technological scheme for the primary processing of mineral raw materials, and in this case, the technical project for the development of the deposit is an indication of a generalizing document, including both the technical project and technological scheme of primary processing of mineral raw materials.
MET: on the right of a taxpayer to apply a reduction factor characterizing the belonging of a subsoil plot to a regional gas supply system
07.11.2016
Letter of the Ministry of Finance of Russia dated November 7, 2016 N 03-06-06-01 / 64850
The taxpayer loses the right to apply a reduction factor characterizing the belonging of a subsoil plot to a regional gas supply system on the day after the gas supply system of the Republic of Crimea loses the status of a regional gas supply system. The change in the status of the gas supply system occurs as a result of the commissioning of the gas pipeline connecting it with the unified gas supply system.
OCTOBER 2016
Letter of the Federal Tax Service of Russia dated October 19, 2016 N SD-4-3/19771@
The Federal Tax Service provided data for calculating the MET for September 2016: the average price of Urals oil in the Mediterranean and Rotterdam crude oil markets is $44.22 per barrel; the average value of the US dollar against the Russian ruble - 64.6012; the value of the Kc coefficient is 7.2324.
How to round off the indicator of the conditional rate of export customs duty on gas condensate (Mon) used in calculating the MET
03.10.2016
Letter of the Federal Tax Service of Russia dated October 3, 2016 N SD-4-3/18555@
The conditional rate of export customs duty on gas condensate (Mon) is rounded up to the fourth decimal place in accordance with the current rounding procedure.
The procedure for rounding the indicator Пн when calculating the amount of MET
03.10.2016
Letter of the Federal Tax Service of Russia dated October 3, 2016 N SD-4-3 / 18556
The procedure for determining the indicator Mon is regulated in paragraph 16 of article 342_4 of the Tax Code of the Russian Federation. The amendments introduced by Federal Law No. 242-FZ of July 3, 2016 established that the conditional rate of export customs duty on gas condensate (P) is rounded up to the fourth decimal place in accordance with the current rounding procedure.
Prior to the entry into force of Federal Law No. 242-FZ of July 3, 2016, the indicator Mon is not rounded when calculating tax amounts.
SEPTEMBER 2016
Completing information about the license in the MET tax return
23.09.2016
Letter of the Federal Tax Service of Russia dated September 23, 2016 N SD-4-3 / 17866
When filling out section 5 "Data serving as the basis for the calculation and payment of tax, with the exception of hydrocarbon raw materials (except associated gas) and coal" in subsection 5.1 "Data on the amount of minerals by subsoil plots and features of its taxation", it is provided for reflection in line 060 details licenses for the right to use subsoil - its series, numbers and type. Three familiarity spaces are provided for specifying the license series.
If the MET tax return is submitted in electronic form, then when filling out subsection 5.1 of section 5 of the tax return, a four-letter license series can be entered on line 060.
The extraction of minerals on the continental shelf, the territory of the Russian Federation, as well as on contractual terms outside it, requires mandatory registration with the tax authorities at the place of registration of the entrepreneur, organization, individual. An appeal to the tax authority must take place no later than 30 days from the date of registration of the type of activity.
MET objects
The objects of taxation are all minerals extracted from the bowels of the earth in the territory of the Russian Federation, in the area established by law. Production waste used for further processing and subject to licensing. Minerals mined outside of Russia, but in the territory under its jurisdiction.
These objects include:
Coal, slates, peat, anthracites;
Oil, gas and other hydrocarbons;
Useful ore components, 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 and chemical components (phosphorite ores, salts, sulfur, etc.);
A product used in the radio-electronic and optical industries (Piezo-optical quartz, Icelandic spar, optical fluorite).
Gems;
Salt natural;
Underground mineral waters.
The tax base is calculated depending on the type of fossil, each of which has its own rates. The reporting period is a calendar month.
MET rates
| Bid, % | Fossil types |
|---|---|
| 3,8 | Potassium salts |
| 4,0 | Apatite-nepheline, apatite and phosphorite ores; Hard coal, brown coal, anthracite and oil shale |
| 4,8 | Standard ores of ferrous metals |
| 5,5 | Mining and chemical non-metallic raw materials (except for potash salts), apatite - (with the exception of nepheline and phosphorite ores); Salts of natural and pure sodium chloride; Raw materials of radioactive metals; Underground industrial and thermal waters; Non-metallic raw materials used mainly in the construction industry; Nephelines, bauxites |
| 6,0 | Mining non-metallic raw materials; Bituminous rocks; Concentrates and other semi-finished products containing; Other minerals not included in other groups |
| 6,5 | Conditional product of piezo-optical raw materials, high-purity quartz raw materials and semi-precious raw materials; Concentrates and other semi-finished products containing precious metals (excluding gold) |
| 7,5 | Mineral water |
| 8,0 | Natural diamonds, other precious and semi-precious stones; Standard ores of non-ferrous metals (with the exception of nephelines and bauxites); Multi-component complex ores, as well as useful components of complex ore, with the exception of precious metals. |
| 16,5 | Hydrocarbon raw materials |
| 17,5 | Gas condensate from all types of hydrocarbon deposits |
| 135 rubles per 1000 cubic meters. | Combustible natural gas from all types of hydrocarbon deposits |
| 419 rubles per ton, taking into account the coefficients Kc and Kv | Oil dehydrated, desalinated and stabilized |
The following exemptions apply to the main tax rates:
The tax on extracted minerals with the application of a coefficient of 0.7 to the main rate is paid by those organizations that independently develop and search for deposits. Or on 07/01/2001 they were fully reimbursed to the state and exempted from the “replenishment tax”.
An 80% tax relief can be granted for worked-out areas, subject to the provision of data on the accounting of produced oil;
The zero rate is applicable for oil production up to 25,000,000 tons in the Republic of Sakha, Irkutsk Krasnoyarsk Territory.
MET 0% is applied to newly developed fields in terms of: regulatory waste, associated gas, predicted losses. As well as mining in waste raw materials, dumps and waste;
Groundwater is not taxed: outside the state balance, used for agricultural needs, extracted during control and revision work, used for medicinal purposes.
Procedure for paying taxes
Based on the declaration approved by the Order of the Ministry of Taxes of the Russian Federation of December 29, 2003 N BG-3-21/727, the amount payable is calculated. The calculation is made for each fossil and for each extraction method separately. Payment is made no later than the 25th day of the month following the reporting month.
The Production Sharing Agreement provides for the following features:
1. Payment of taxes is the responsibility of the investor or operator;
2. The tax base takes into account not only certain types of minerals and extraction sites, but also types of agreements;
3. For all extracted resources, with the exception of oil and gas condensate, a coefficient of 0.5 is applied;
4. By decision of the subject of the federation, the investor may be exempted from paying local taxes and fees;
5. Part of the taxes can be paid in kind during the division of production;
6. The issuance of licenses, participation in competitions, geological research and other information about minerals are paid for by means of one-time and regular payments.
How mining taxes are distributed
Payments for the extraction of hydrocarbons, as well as the use of subsoil, are made in the 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 zone, which is in the legal possession 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.
