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

In simple words about mineral extraction tax

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

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

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

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

License for subsoil use. Object of taxation

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

• site boundaries;
• purpose of subsoil use;

• allowed period;
• Terms of Use.

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

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

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

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

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

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

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

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

Don't know your rights?

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

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

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

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

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

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

Reporting and tax periods: features of definition

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

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

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

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

Analysis of control ratios in the mineral extraction tax declaration

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

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

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

What you need to know about common minerals?

Common minerals include:

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

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

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

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

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

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

Basis and legal basis

Mineral extraction tax (MET) is a federal tax regulated by Chapter 26 of the Tax Code of the Russian Federation. Since it is paid by subsoil users, one of the most important documents for understanding and applying the mineral extraction tax is also the Law of the Russian Federation of February 21, 1992 N 2395-1 “On Subsoil”.

Taxpayers

1. Organizations and individual entrepreneurs registered and recognized as subsoil users.
2. Organizations whose information is entered into the Unified State Register of Legal Entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ, recognized as users of subsoil in accordance with the legislation of the Russian Federation, as well as on the basis of licenses and other permits valid in the manner established by article 12 of the Federal Constitutional Law of March 21, 2014 N 6-FKZ "On the admission of the Republic of Crimea to the Russian Federation and the formation of new entities within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol."

As a general rule, taxpayers must register as a mineral extraction tax payer at the location of the subsoil plot they are using within 30 calendar days from the date of state registration of the license to use the subsoil plot.

A special registration procedure has been established for subsoil users in Crimea and Sevastopol.

Registration is carried out at the location of the organization or at the place of residence of the individual (if the taxpayer is an individual entrepreneur).

The Ministry of Finance of the Russian Federation also additionally determines the specifics of registering as taxpayers of the mineral extraction tax - see Order Order of the Ministry of Taxes of the Russian Federation dated December 31, 2003 N BG-3-09/731.

Object of taxation of mineral extraction tax

The following minerals are recognized as the object of taxation:

1. extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided by law (including from hydrocarbon deposits);
2. extracted from waste (losses) of mining production, subject to separate licensing;
3. extracted from the subsoil outside the Russian Federation in territories leased or used under international treaties, as well as under the jurisdiction of the Russian Federation.

The following are not subject to taxation:

• common minerals, incl. groundwater extracted by an individual entrepreneur and used directly by him for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collection materials;
• extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary or other public significance;
• minerals extracted from the mine's own dumps or waste (losses) and related processing industries;
• drainage groundwater;
• Coal bed methane.

Types of minerals

1. Coal and oil shale
2. Hydrocarbon raw materials (oil, gas condensate, combustible natural gas, coal bed methane)
3. Commercial ores of ferrous and non-ferrous metals, rare metals forming their own deposits
4. Useful components of complex ore
5. Mining chemical non-metallic raw materials (apatite, phosphorite ores, salts, sulfur, spar, earth paints, etc.)
6. Mining non-metallic raw materials
7. Bituminous rocks
8. Raw materials of rare metals (indium, cadmium, tellurium, thallium, gallium, etc.)
9. Non-metallic raw materials used mainly in the construction industry (gypsum, anhydride, chalk, limestone, pebbles, gravel, sand, clay, facing stones)
10. Standard product of piezo-optical raw materials (topaz, jade, jadeite, rhodonite, lapis lazuli, amethyst, turquoise, agates, jasper, etc.)
11. Natural diamonds, other precious stones (diamonds, emerald, ruby, sapphire, alexandrite, amber)
12. Concentrates and other intermediate products containing precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) as well as alloy gold that meets the national standard (technical conditions) and (or) the standard (technical conditions) of the taxpayer organization
13. Natural salt and pure sodium chloride
14. Groundwater containing minerals and medicinal resources, as well as thermal waters
15. Raw materials of radioactive metals (in particular, uranium and thorium).

The tax base

The tax base for mineral extraction tax is determined as the cost of extracted minerals for each type, taking into account the various established rates. It is determined separately for each mined mineral.

The cost of hydrocarbon raw materials extracted from a new offshore hydrocarbon raw material field is determined in a special way. How to determine the tax base based on it is stated in Article 340.1 of the Tax Code of the Russian Federation. The federal executive body responsible for maintaining the state balance of mineral reserves informs the tax authorities about such deposits.

In relation to other types of extracted hydrocarbon raw materials, as well as coal, the tax base is determined as the amount of minerals extracted in physical terms.

The general procedure for assessing the value of extracted minerals when determining the tax base is specified in Article 340 of the Tax Code of the Russian Federation.

Taxable period

Tax rates

Rates are established for each type of minerals by Article 342 of the Tax Code of the Russian Federation.

Rates in 2017

• 0%.
• from 3.8% to 8% for various minerals, the tax base for which is determined based on their value;
• 919 rubles for the period from January 1, 2017 for 1 ton of extracted desalted, dehydrated and stabilized oil. In this case, the specified tax rate is multiplied by a coefficient characterizing the dynamics of world oil prices (Kts). The resulting product is reduced by the value of the indicator Dm, which characterizes the features of oil production. The value of the indicator Dm is determined in the manner established by Art. 342.5 Tax Code of the Russian Federation. The formula for determining the coefficient Dm was amended by the new edition of the Tax Code N 204 dated December 28, 2016: the value Kk was added, which reduces the indicator. Kk for the period from January 1 to December 31, 2017 inclusive is equal to 306, 357 - for the period from January 1 to December 31, 2018 inclusive, 428 - for the period from January 1 to December 31, 2019 inclusive, 0 - from January 1, 2020 . In 2016, the oil rate was 857 rubles;
• 42 rubles per 1 ton of extracted gas condensate from all types of hydrocarbon deposits. In this case, the specified tax rate is multiplied by the base value of a unit of standard fuel, by a coefficient characterizing the degree of complexity of extracting combustible natural gas and (or) gas condensate from hydrocarbon deposits, and by an adjustment coefficient;
• 35 rubles per 1,000 cubic meters of gas when extracting natural combustible gas from all types of hydrocarbon deposits. In this case, the specified tax rate is multiplied by the base value of a unit of standard fuel and by a coefficient characterizing the degree of complexity of extracting combustible natural gas and (or) gas condensate from hydrocarbon deposits. The resulting product is summed with the value of the indicator characterizing the costs of transporting natural combustible gas. If the amount received is less than 0, the tax rate is assumed to be 0.
• 47 rubles per 1 ton of mined anthracite.
• 57 rubles per 1 ton of mined coking coal;
• 11 rubles per 1 ton of mined brown coal;
• 24 rubles per 1 ton of mined coal, with the exception of anthracite, coking coal and brown coal;
• 730 rubles per 1 ton of multicomponent complex ore mined in subsoil areas located entirely or partially in the Krasnoyarsk Territory, containing copper and (or) nickel and (or) platinum group metals;
• 270 rubles per 1 ton of multicomponent complex ore not containing copper, and (or) nickel, and (or) platinum group metals, mined in subsoil areas located wholly or partially in the Krasnoyarsk Territory.

• for anthracite - 1.102;
• for coking coal - 1.668;
• for brown coal - 0.996;

Last year, the conditions under which the Kkan coefficient is equal to zero in relation to subsoil areas located entirely or partially in the Caspian Sea improved. These conditions are included in a separate subclause 9 of clause 4 of Article 342.5 of the Tax Code of the Russian Federation.

In relation to oil produced in these subsoil areas, the Kcan coefficient remains zero until the 1st day of the month following the one in which one of the circumstances listed in the Tax Code of the Russian Federation occurs. Such a circumstance is, for example, the achievement of a certain level of accumulated oil production (with the exception of the accumulated volume at new offshore fields in a given subsoil area). Since 2016, this limit has been 15 million tons instead of 10 million tons, as was previously established.

When calculating the mineral extraction tax on gas, the coefficient Kgp is used, which characterizes export profitability. Let us recall that the base value of the mineral extraction tax rate in relation to gas condensate from all types of hydrocarbon deposits is multiplied by the coefficient Kkm, as well as by the base value of a unit of standard fuel Eut and the coefficient Kc, characterizing the degree of complexity of extracting combustible natural gas and (or) gas condensate from hydrocarbon deposits raw materials.

The value of the correction factor has changed as amended by Federal Law No. 401-FZ dated November 30, 2016.

Tax deduction for mineral extraction tax

Article 343.1 of the Tax Code of the Russian Federation regulates the taxpayer’s right to receive a tax deduction - one can choose to reduce the amount of tax calculated for the tax period when mining coal at a subsoil site by the amount of economically justified and documented expenses of the taxpayer in the tax period and related to ensuring safe conditions and labor protection during coal mining in this subsoil area.

The following expenses are included in the tax deduction:

• material expenses of the taxpayer, determined in the manner prescribed by Chapter 25 “Income Tax” of the Tax Code of the Russian Federation;
• taxpayer's expenses for the acquisition and (creation) of depreciable property;
• expenses for completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets.

The right to apply this tax deduction is directly related to the obligation of the mineral extraction tax payer - the employer to ensure safe working conditions and their protection.

The procedure for recognizing expenses for the purpose of applying this deduction must be reflected in the accounting policy for tax purposes.

Procedure and deadlines for tax payment, reporting

At the end of the month, the amount of tax is calculated separately for each type of extracted minerals. The tax is payable to the budget at the location of each subsoil plot provided to the taxpayer for use.

The tax is paid no later than the 25th day of the month following the expired tax period.

Subsoil users pay regular payments quarterly no later than the last day of the month following the expired quarter, in equal shares in the amount of one-fourth of the payment amount calculated for the year (RF Law of February 21, 1992 N 2395-1).

The procedure and conditions for collecting regular payments for the use of subsoil from subsoil users are established by the Government of the Russian Federation, and the amounts of these payments are sent to the federal budget.

The mineral extraction tax declaration is submitted to the tax authority at the location of the Russian organization, the place of residence of the individual entrepreneur, the place of activity of the foreign organization through branches and representative offices established on the territory of the Russian Federation.

The obligation to submit a tax return arises starting from the tax period in which the actual extraction of mineral resources began. Submitted no later than the last day of the month following the expired tax period. The tax return for mineral extraction tax can be submitted both in paper and electronic form.

Please pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form. The same rule applies to the largest taxpayers.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Mineral extraction tax: what's new in 2017?

In 2017, some tax rates and the values ​​needed to calculate the ratios changed.

When paying tax on oil production, the rate will be 919 rubles for the period from January 1, 2017 for 1 ton of desalted, dehydrated and stabilized oil produced. In this case, the specified tax rate is multiplied by a coefficient characterizing the dynamics of world oil prices (Kts). The resulting product is reduced by the value of the indicator Dm, which characterizes the features of oil production.

The value of the indicator Dm is determined in the manner established by Art. 342.5 Tax Code of the Russian Federation. The formula for determining the coefficient Dm was amended by the new edition of the Tax Code N 204 dated December 28, 2016: the value Kk was added, which reduces the indicator.

Kk for the period from January 1 to December 31, 2017 inclusive is equal to 306, 357 - for the period from January 1 to December 31, 2018 inclusive, 428 - for the period from January 1 to December 31, 2019 inclusive, 0 - from January 1, 2020 . In 2016, the oil rate was 857 rubles;

Tax rates for coal are multiplied by deflator coefficients, which are determined and subject to official publication in the manner established by the Government of the Russian Federation (Resolution of the Government of the Russian Federation of November 3, 2011 N 902 “On the procedure for determining and officially publishing deflator coefficients for the production tax rate minerals in coal mining").

Deflator coefficients for the 1st quarter of 2017 will be:

• for anthracite - 1.102;
• for coking coal - 1.668;
• for brown coal - 0.996;
• for coal, with the exception of anthracite, coking coal and brown coal - 1.132.

This was established by Order of the Ministry of Economic Development of Russia dated January 18, 2017 N 8 “On deflator coefficients for the mineral extraction tax rate for coal mining.”

When calculating the mineral extraction tax for gas, the value of the correction factor has changed as amended by Federal Law No. 401-FZ of November 30, 2016.

From January 1, 2017, paragraph 15 of Article 342.4 states that the Kkm coefficient is equal to the result of dividing the number 6.5 by the value of the Kgp coefficient. The Kgp new norm is set as follows: 1.7969 - for the period from January 1 to December 31, 2017 inclusive, 1.4022 - for the period from January 1 to December 31, 2018 inclusive, 1.4441 - for the period from January 1 to December 31 2019 inclusive - for taxpayers - owners of objects of the Unified Gas Supply System, or participants with an ownership interest;

For other taxpayers, Kgp is equal to 1.

Please note!

When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

When paying arrears before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.

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

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

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

FROM THE HISTORY

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Wherein are not recognized as an object of taxation MET:

• 1) common minerals and groundwater not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;
• 2) mined (collected) mineralogical, paleontological and other geological collection materials;
• 3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance. The procedure for recognizing geological objects as specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance is established by the Government of the Russian Federation;
• 4) minerals extracted from the mine’s own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;
• 5) drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures;
• 6) coal bed methane.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Elements of a mineral extraction tax

The responsibility for calculating the mineral extraction tax falls on legal entities and individual entrepreneurs using the subsoil. Like other tax payments, it is characterized by certain elements:

What is taxed, what mineral resources?

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

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

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

Mineral tax base

The tax base for this payment may be based on:

• quantity;
• or the cost of the extracted mineral.

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

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

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

Subsoil tax deduction

The tax deduction for mineral extraction tax is the possibility of reducing the payment for expenses incurred during the reporting period when calculating the tax base. Such costs are divided into direct and indirect. Direct costs include costs of materials, salaries of employees directly involved in the production of products, sales of goods, works and services, social insurance, and costs of depreciation of production assets.

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

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

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

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

Tax rate for different types of minerals

The tax rate varies depending on the type of resource extracted. According to the mineral extraction tax there are:

• advaltor (in percent);
• specific (in rubles);
• zero rates.

The zero rate applies to substandard minerals, mineral waters, groundwater for agricultural needs and other types of resources provided for in Article 342 of the Tax Code of the Russian Federation.

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

Transfer of payment and provision of report

Transfers to the budget are made no later than the 25th day of the month after the reporting month. The monthly declaration may be submitted both on paper and in electronic format. Large taxpayers submit electronic returns.

Features and nuances of taxation

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

Tax on oil production

When calculating the mineral extraction tax on oil production, a specific rate is applied. It is defined in monetary terms per 1 ton of product. An adjustment factor is applied to it, reflecting the dynamics of oil prices in the world. This indicator is calculated by the taxpayer independently, taking into account the average cost of a barrel of Yurlas oil and the average dollar-to-ruble ratio.

When determining the value of the mineral extraction tax in relation to oil production, the following coefficients are also applied:

• designations;
• degree of development of the site;
• the amount of reserves of the site;
• degree of difficulty of production;
• degree of depletion of carbon raw materials.

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

Gas tax rate

The gas tax rate is also determined in value terms per 1 cubic meter of fossil fuel. The tax amount is adjusted taking into account the cost coefficients for delivering gas to the processing site and a unit of equivalent fuel. These indicators are determined by the taxpayer at the end of the month in the manner prescribed by tax legislation. For some types of gas produced on the Yamal Peninsula or in the Yamal-Nenets Autonomous Okrug, a zero mineral extraction tax rate is applied.

Taxation in coal mining

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

Tax accounting of precious metals

Answers to pressing questions

Question No. 1. For the current month, mineral production at Rassvet LLC amounted to 141,600 rubles, including VAT and excise taxes. The amount of excise taxes amounted to 36,600 rubles, and the cost of delivering the extracted products was 2,600 rubles. The mineral extraction tax rate is 10%. How to determine the amount of mineral extraction tax?

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

141600/118*18 = 21600 rubles.

• Cost of minerals without VAT:

141600-21600 = 120000 rubles.

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

120,000 – 36,600 = 83,400 rubles.

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

83400 – 2600 = 80800 rubles – the net cost of the mineral.

80800*10% = 8080 rubles.

Question No. 2. Is it necessary to pay mineral extraction tax when the minerals extracted by an enterprise are used for subsequent processing and are not sold externally?

Yes, in this case the subsoil user has an obligation to accrue and pay the mineral extraction tax. Since the resulting product is not sold, but is used for further processing, the tax base will be calculated based on its estimated value.

Question No. 3. Is there an obligation to pay mineral extraction tax on products obtained from waste from our own processing production?

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

Question No. 4. How are mineral extraction tax calculations made if the enterprise does not have a mining license?

If mining was carried out without a license, then the subsoil user is not obliged to transfer the mineral extraction tax to the budget. But in this case, there is a need to compensate the state for the losses that were caused by unauthorized subsoil use without permission.

Question No. 5. If mining is suspended, is it necessary to submit a mineral extraction tax declaration?

In the tax period when mineral extraction begins, the subsoil user has an obligation to submit a declaration. If production is suspended, then the taxpayer’s obligation to submit reports remains.

Mineral extraction tax: 8 categories of raw materials that are most often mined + 2 methods for calculating the amount mined and 3 ways to evaluate it + 19 tax rates for different types of minerals.

It is believed that gas, coal, oil, etc. are wealth that belongs to the entire people of Russia. But not everyone has the right to make money from them.

To balance this situation and obtain new sources to fill the budget, a mineral extraction tax was introduced, which must be paid by those involved in this very extraction.

As with every tax law, this has its own nuances. You need to know and remember about them so as not to lose money and not work to the detriment of your interests.

What is mineral extraction tax?

The tax in question is relatively new.

Mining of coal, precious stones, peat and other things existed a long time ago. In some historical periods they did not pay for it at all.

In Soviet times, all natural resources were managed exclusively by the state.

With the collapse of the Soviet Union in the 1990s, chaos reigned, when what was susceptible to theft was stolen at an alarming rate.

Attempts to restore order led to the appearance of excise taxes on oil, as well as contributions to the state budget for processing the material and raw material base.

And only in 2002 all this was replaced.

In the Tax Code of the Russian Federation, materials extracted from the ground are allocated Chapter 26, which consists of 13 Articles.

What types of minerals are there and which of them are subject to taxation?

Article 337 of Chapter 26 of the Tax Code of the Russian Federation indicates what exactly should be considered the object of taxation:

From the same section we learn that we cannot call minerals and, accordingly, tax them.

The following types of minerals are most often subject to taxes:

If you are engaged in mining, you should know what exactly is subject to taxation and what is not.

More detailed information about objects / non-objects of taxation can be found in Art. 336 Ch. 26 of the Tax Code of the Russian Federation.

Who can become a tax payer for extracted valuable minerals?

There is a separate Law No. 2395-1 “On Subsoil” in the Russian Federation, which was adopted back in 1992. So, according to this law, minerals are provided for:

• commercial mining;
• geophysical tests;
• geological research;
• engineering works;
• searching for the richest deposits;
• collecting samples for scientific research;
• construction of facilities that are in no way related to production, etc.

Opens Chapter 26 of the Tax Code (TC) of the Russian Federation, Article 334, which indicates who will pay money to the budget of the state.

But you don’t have to be a registered private entrepreneur to get the right to extract minerals, since the state can grant you such a right:

• foreign citizens;
• simple communities;
• legal entities, etc.

But, of course, if you are not a researcher who needs to get several samples for his scientific work, but a businessman who has put the extraction of natural resources that are stored underground on stream and makes money from it, then you will have to pay taxes.

Mineral extraction tax: tax conditions

Taxation of oil, gas, coal and other minerals production has its own characteristics, which are described in detail in Articles 342 – 344 of Chapter 26 of the Tax Code of the Russian Federation.

1) How to calculate and how to evaluate the extracted valuable minerals in order to pay tax for them?

The amount you need to pay largely depends on exactly how much material you extract.

You will have to determine the amount of mining yourself, using one of two methods:

In fact, measuring devices, such as weights, do the measurements for you.

When measuring, be sure to take into account actual losses.

Indirect.

You make calculations based on the amount of raw materials that you were able to extract, according to their ratio to the mineral material.

It is also important to estimate the value of the volume you extracted so that you are not suspected of tax fraud, using one of 3 methods:

1. The selling price of raw materials minus the amount of state subsidy (relevant for those who managed to obtain assistance from the state).
2. Net selling price, if you do not have any monetary benefits from the state budget.
3. Estimated cost of minerals (used by those who do not sell mined raw materials).

Learn more about mineral extraction tax
The following video will tell you.

What is mineral extraction tax and who is subject to taxation?

2) Tax on the extraction of the most common minerals.

The Tax Code of the Russian Federation states that:

You need to pay the tax, as well as submit a declaration indicating the volumes of production and sale of raw materials, before the 25th of the current month.

It is better not to be late with your tax return, since you will have to shell out much more money due to penalties.

Now the penalty is calculated according to the new rules (Article 75, paragraph 4):

If tax payments are 30 days late, the penalty for the violator will be calculated using one of two formulas:

Article 343 of the Tax Code of the Russian Federation is devoted to tax rates for the extraction of various minerals.

We see that in 2017-2018 the following rates were determined:

This amount can be reduced by using a rate reduction factor of 0.7. However, not all entrepreneurs can take advantage of such benefits.