What is mineral extraction tax (MET). Mineral extraction tax (Russia) NDP decoding

This tax is a payment to the state for the opportunity to use minerals and subsoil for business purposes.

The tax is an indirect tax, as it is paid to the budget of the entity in which the mining sites are located.

Payers

As stated in the Tax Code of the Russian Federation, payers of the mineral extraction tax are legal entities, as well as individual entrepreneurs who are recognized as users of the subsoil of our Earth in accordance with current legislation.

To become a mineral extraction tax payer, you must register with the tax office. This must be done at the location of the subsoil plot that is used for business activities.

The tax is paid to the budget of this region. This is discussed in.

Objects

Mineral resources are recognized as the object of taxation under the mineral extraction tax.

But for this they:

Must be extracted from the bowels of the earth on the territory of our country and in those areas that are recognized as these bowels.
Extracted from mining waste. Such activity is recognized as an object of taxation if it is subject to compulsory licensing.
Extracted outside of Russia from areas recognized as subsoil in accordance with international treaties. These plots must be leased or owned by the taxpayer on other grounds.

Mineral resources for taxation under this tax, according to , include only those minerals that can be extracted.

It can be:

oil shale;
hydrocarbon raw materials;
peat;
other listed in this article.

The following are not subject to tax:

common minerals that are not listed on the state balance sheet;
paleontological and other collectible minerals;
other fossils that are listed in .

Characteristics of elements

Like all taxes, the mineral extraction tax has its own elements. The main ones:

Subjects are its payers - legal entities and individual entrepreneurs.
An object is those minerals that were extracted in the course of business activities.
Tax rates are the percentage that is applied to the tax base to calculate the tax payable. When calculating the mineral extraction tax, ad valorem (usual interest rates and specific ones (usually in rubles per ton of extracted mineral) are used).
The tax base is either the amount of minerals extracted or its cost. Each type of mineral resource has its own tax base.
Tax benefits – there are no mineral extraction tax benefits, but there are types of minerals, the extraction of which is taxed at a rate of 0%.
Procedure and deadlines for paying taxes, submitting reports.
A tax period is a period for which taxes must be paid. According to the mineral extraction tax, this is a month.

Video: Mineral extraction tax: determining the object of taxation

The tax base

Depending on the type of mineral, the tax base can be presented in two forms:

in the form of cost characteristics;
in the form of a quantitative expression.

The cost characteristic is recognized for all types of minerals, except for gas, oil, coal and gas condensate.

For them, the tax base is determined in the idea of quantity. To pay tax based on value, this value must be determined and assessed.

Estimating the value of the extracted mineral for calculating the tax is determined in the following ways:

using sales prices for this tax period without taking into account subsidies;
using estimated cost;
using sales prices in a given tax period.

And the cost of 1 unit, in turn, is determined as the ratio of sales revenue to the quantity of goods sold.

Taxable period

The taxpayer calculates them independently at the end of each tax period, that is, month.

When extracting some types of gas, a preferential rate is applied - 0 rubles per 1 cubic meter. m of produced gas. This:

Gas that is injected into the formation to maintain the necessary pressure in it during the extraction of gas condensate within the same development and extraction of fossils.
Gas and flammable condensate that is used to produce liquefied natural gas. But there is one condition - these minerals must be mined on the Yamal Peninsula or in the Yamal-Nenets Autonomous Okrug.
Associated gas.

Coal

Coal mining is taxed at a fixed rate, which is calculated in rubles per 1 ton of coal mined.

However, this rate varies depending on the type of coal mined. It could be:

anthracite;
coking coal;
brown coal;
other coal.

The tax rate for coal mining can be adjusted by deflator coefficients. There are 2 types:

The first is that it is established for each type of coal separately. It is determined at the federal level for each quarter of the current year.
The second one is the one that was used previously.

Taxpayers can independently choose which coefficient to use in a particular tax period.

These ratios are published in accordance with government regulations. For each quarter, the coefficients are established by Letters or Orders of the relevant Ministries and Departments.

In addition to the interest rate itself, when mining coal, you can reduce the amount of tax payable. According to , payers can reduce tax on expenses related to ensuring production safety and labor protection.

However, in order to avoid double deduction, the taxpayer has the right to take these expenses into account when taxing under the mineral extraction tax or when calculating income tax.

The value of the coefficient is set by the taxpayer independently, is reflected in the accounting policy and cannot be more than 0.3.

Precious metals

When mining precious metals, it is necessary to keep records right at the mining site. Based on the data of this accounting, the amount of extracted minerals is determined.

The accounting of extracted minerals is regulated in accordance with.

In addition, it is necessary to use Government Decree No. 731 dated August 28, 2003.

To estimate the value of mined precious metals, you also need to know some features. The assessment of extracted minerals is carried out based on the selling prices for the pure chemical product excluding VAT.

If in a particular tax period the taxpayer does not have sales prices, then he is obliged to use the prices in the next tax period.

Changes in 2015

The Ministry of Economic Development of the Russian Federation proposes to bring the mineral extraction tax and export duties under the same brush.

This is planned to be done in 2015-2016. The draft of the relevant Resolution was submitted for consideration to the State Duma in the summer of this year.

Reducing the rates of mineral extraction tax and import duties on oil into a single whole will mean that duties will now be calculated based on the volume of oil produced on the 1st of each month.

In accordance with the parameters of the mineral extraction tax of the tax maneuver in the fuel and energy complex, 2014-2016 are considered a transition period.

At this time, tax rates on oil production will increase, while export customs duties will be proportionally reduced.

Video: Mining Tax

Mineral extraction tax is a rather complex tax. It must be calculated correctly and paid correctly. Do not forget that it must be paid by the 25th of the next month, and the declaration must be submitted at the same time.

It is submitted not on an accrual basis, but for each period separately, to the tax authority at the place of registration of the taxpayer. The tax is received at the location of the subsoil and development sites.

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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):

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

Established prices for selling resources.
Established sales prices without taking into account budget subsidies for the difference between the wholesale price and the estimated cost.
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:

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.
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.

***

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.

Taxpayers of mineral extraction tax are:business entities that have received a license to use subsoil, as well as registered with the Federal Tax Service at the place of business. How do enterprises go through both procedures?

Firms without a license can be recognized as MET payers

From the point of view of current legal norms, this is impossible.

According to the Ministry of Finance of the Russian Federation, the presence of a license for an individual entrepreneur or a company to use subsoil is (letter of the Ministry of Finance of the Russian Federation dated October 8, 2013 No. 03-06-05-01/41901):

the only criterion for an economic entity to obtain the status of a mineral extraction tax payer;
the only basis for registering a business entity as a payer of mineral extraction tax.

In this case, it does not matter what the intended purpose of the work that can be carried out by the enterprise in accordance with the permit is. For example, if a company carries out geological work under a license, then it will pay the mineral extraction tax if, in the course of its activities, an object of taxation under the mineral extraction tax appears - a mineral extracted from the subsoil.

If a particular entity uses subsoil without a license, then an administrative penalty may be imposed on it based on the provisions of paragraph 1 of Art. 7.3 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 3000-5000 rubles. for citizens, 30,000-50,000 rubles. for officials and 800,000-1,000,000 rubles. for legal entities. In addition, the company is obliged to compensate for damage caused to nature (Article 51 of the Law “On Subsoil” dated 02/21/1992 No. 2395-1, as amended on 07/03/2016).

A license is a document that confirms the right of its holder to use a specific subsoil plot within specific boundaries, as well as within the framework of the purpose reflected in the license, for a certain time and subject to compliance by the business entity with the agreed conditions. A company may have several such licenses - for each type of subsoil use.

A situation is possible in which a person whose main activity is not related to the extraction of minerals somehow extracts them in the process of activity. For example, this could be a construction company that works with sand in the process of constructing a pit. In this case, should she pay the mineral extraction tax and obtain a license?

A company will be considered a user of subsoil and a potential subject to pay mineral extraction tax on the basis of a license only if construction work is carried out on the ground at a depth below the soil layer (preamble to the Law of the Russian Federation “On Subsoil” dated February 21, 1992 No. 2395-I). This depth is not established at the level of federal legislation. But in regional regulations, the depth of work for which a license is required is most often defined as exceeding 5 meters (for example, Article 15 of the Law of the Nizhny Novgorod Region “On Subsoil Use” dated November 3, 2010 No. 169-Z, Article 4 of the Law of the Chelyabinsk Region dated April 11, 2012 No. 294-ZO).

Thus, for construction work at a depth of up to 5 meters, a license, as a rule, is not needed, otherwise it is required.

How licenses for subsoil use are issued

The license in question can be obtained:

by application;
competitively.

The first mechanism is used mainly if an economic entity intends to develop little-explored subsoil of the earth, conducting geological research and assessing various deposits. At the same time, the legislation provides for the possibility of obtaining a license by application for the development of common minerals. However, there is information in the Russian media that the declarative principle will in the near future also apply to the issuance of licenses for hydrocarbon production.

The competitive procedure for obtaining a license to use subsoil is used in cases where the acquisition of the relevant document through an application procedure is impossible or less preferable for an economic entity.

The rules for obtaining licenses for each type of mineral resource have a huge number of nuances. Their specificity is determined in the process of interaction between the business entity and the Federal Agency for Subsoil Use, which is responsible for issuing licenses, taking into account the provisions of the following main sources of law:

Law “On Subsoil” dated 01.02.1992 No. 2395-I;
Resolution of the Supreme Court of the Russian Federation dated July 15, 1992 No. 3314-I;
Order of the Ministry of Natural Resources of Russia dated September 29, 2009 No. 315;
Tax Code of the Russian Federation.

Depending on the region in which mining is carried out, various regulations of the constituent entities of the Russian Federation may also be applied.

For a list of types of minerals subject to taxation, see the material “Tax rates of mineral extraction tax in 2017”.

Registration of mineral extraction tax payers: nuances

The procedure for registering subjects of mineral extraction tax payment is regulated by the provisions of Art. 335 Tax Code of the Russian Federation. In accordance with these legal norms, taxpayers register with the Federal Tax Service at the location of the subsoil plot (at the territorial representative office of the Federal Tax Service) within 30 days after the license is issued. The general procedure for registering a subject of mineral extraction tax payment is regulated by Order of the Ministry of Taxes of the Russian Federation dated December 31, 2003 No. BG-3-09/731.

It may be noted that no practical actions are expected on the part of the mineral extraction tax taxpayer aimed at registering with the Federal Tax Service. The fact is that in accordance with the provisions of paragraph 7 of Art. 85 of the Tax Code of the Russian Federation, the body issuing licenses (in this case Rosnedra) itself transfers the necessary information about the owners of these licenses to the Federal Tax Service within 10 days from the date of execution of the relevant documents.

Within 5 days from the moment of receiving information from Rosnedra about the license and the economic entity, the Federal Tax Service registers this entity, after which it sends a notification to it:

according to form No. 9-MET-1 (Appendix 2 to order No. BG-3-09/731), if the MET payer is a legal entity;
according to form No. 9-NDPI-2 (Appendix 3 to order No. BG-3-09/731), if the tax payer is an individual entrepreneur.

Separate norms of federal legislation regulate the registration with the Federal Tax Service as payers of mineral extraction tax of enterprises registered in the Republic of Crimea and Sevastopol (paragraphs 2-3, clause 1, article 335 of the Tax Code of the Russian Federation).

Results

Payers of the mineral extraction tax are business entities that have a license to extract minerals from the subsoil. This license can be issued through a competitive or application procedure, depending on the type of specific deposit, as well as the minerals that the enterprise intends to extract. The holder of a license for the use of subsoil, having received the appropriate permit, is registered with the Federal Tax Service at the place of activity, but this procedure is carried out without his participation in the course of interaction between Rosnedra and the Federal Tax Service.

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:

Elements	Decoding	Characteristics
Subjects	Taxpayers	Enterprises and individual entrepreneurs engaged in the extraction of mineral resources, registered with the tax service as a taxpayer
An object	Fossils mined by a business entity	Minerals that are not on the balance sheet of the state and mined by individual entrepreneurs for personal needs are not taxed.
Rates	Percentage of payment to be paid	The tax rate directly depends on what types of minerals were mined. For certain types of them, the tax rate is 0%.
Base	Something that is taxable. This can be either the number of minerals mined or their cost.	The tax base varies depending on the type of mineral and is determined by the taxpayer independently
Privileges	Not provided	As such, tax benefits are not provided for this payment by the Tax Code. But the legislation defines a list of minerals, the extraction of which is taxed at a zero rate
Transfer order		Tax reports must be submitted by the taxpayer monthly
Period	The period of time for which the tax is calculated	The tax period is defined as one month

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.

The mineral extraction tax is one of the “youngest” taxes in the Russian tax system. It was put into effect with the adoption of Sec. 26 of the Tax Code of the Russian Federation from January 1, 2002. At the same time, deductions for the reproduction of the mineral resource base and some payments for the use of subsoil were abolished.

Payers of the mineral extraction tax (MET) are organizations and individual entrepreneurs recognized as users of subsoil. Users of subsoil in accordance with the Law of the Russian Federation “On Subsoil” dated February 21, 1992 No. 2395-1 can be business entities, including participants in a simple partnership, foreign citizens, and legal entities. Subsoil may be provided for use for the following purposes:

Geological study, including searches and assessment of mineral deposits and other work not related to mining;

Exploration and mining;

Construction and operation of underground structures not related to mining;

Formation of specially protected geological objects that have scientific, cultural, aesthetic, sanitary and other significance;

Collection of mineralogical, paleontological and other geological collection materials.

As can be seen from the list above, only one type of subsoil use can form an object of taxation, namely mining.

The objects of taxation (Article 336 of the Tax Code of the Russian Federation) are:

Minerals extracted from the depths of the Russian Federation;

Minerals extracted from mining waste;

Minerals extracted from the subsoil outside the territory of the Russian Federation, if this mining is carried out in territories under the jurisdiction of the Russian Federation, as well as in territories leased from foreign states or used on the basis of an international treaty.

Mined minerals are products of the mining industry and quarrying, contained in mineral raw materials extracted (extracted) from the subsoil (waste).

Products obtained through further processing (enrichment) of a mineral cannot be recognized as a mineral resource, since they are already considered products of the processing industry.

The main types of extracted minerals for tax purposes of the Tax Code of the Russian Federation (Article 337) include:

Anthracite, hard and brown coals, shale;

Hydrocarbon raw materials;

Ores of ferrous and non-ferrous metals, rare metals, multicomponent ores;

Mining chemical non-metallic raw materials;

Natural diamonds and other precious stones;

Natural salt and pure sodium chloride;

Groundwater containing minerals or natural medicinal resources;

Raw materials of radioactive metals and some other types of minerals.

The following are not recognized as objects of taxation by the mineral extraction tax:

Common minerals and groundwater not included in the state balance of mineral resources;

Mined mineralogical, paleontological and other geological collection materials;

Minerals recovered from own dumps or mining waste, if they were already subject to taxation.

Determination of the tax base for mineral extraction tax. The tax period for paying mineral extraction tax is one calendar month.

The tax base for the mineral extraction tax is determined for each type of mineral separately as the cost of the extracted mineral. Legislation establishes how the amount of extracted minerals should be calculated and what is the procedure for calculating the value of all extracted minerals.

The amount of minerals can be determined by both direct and indirect methods.

When using the direct method the amount of extracted mineral resources (DPI) is determined directly through the use of measuring instruments and instruments (weight, volume of extracted resource).

Indirect method- this is the determination of the volume of extracted mineral resources based on data on the content of the extracted mineral resource in the total volume of extracted mineral raw materials. The indirect method is used in cases where the direct method is not possible.

The value of a mineral can be assessed using one of the following three methods.

First method involves the use of the taxpayer's current sales prices for mineral resources for the corresponding tax period, without taking into account received government subsidies.

Second method is similar to the first and is applied in cases where there are no government subventions. For these methods, sales revenue is determined excluding VAT. Sales proceeds are also reduced by the taxpayer's expenses for delivering products to the consumer. The amount of costs for delivering products to the consumer, which can be deducted from sales proceeds, in particular, includes the costs of paying customs duties and fees for foreign trade transactions, costs of delivering or transporting products, compulsory insurance of transported products and some others.

Third method involves determining the cost of the extracted mineral using a calculation method. This method is used in cases where in the tax period there was no fact of sale of the extracted minerals and therefore it is impossible to use actual sales prices. In this case, the estimated value of the extracted minerals is determined.

When determining the estimated cost of DPI, the following types of expenses incurred by the taxpayer in the tax period are taken into account (except for expenses not related to the extraction of mineral resources):

Material costs determined in accordance with Art. 254 of the Tax Code of the Russian Federation, with the exception of material costs incurred in the process of storage, transportation, packaging and other preparation (including pre-sale), during the implementation of DPI (including material costs), as well as with the exception of costs incurred in the production and sale of other types of products and goods (works, services);

Labor costs determined in accordance with Art. 255 of the Tax Code of the Russian Federation, with the exception of expenses for remuneration of workers not involved in the extraction of mineral resources;

The amount of accrued depreciation, determined in the manner established by Art. 258-259 Tax Code of the Russian Federation;

Expenses for repairs of fixed assets;

Expenses for the development of natural resources;

Other expenses determined in accordance with Art. 263, 264 and 269 of the Tax Code of the Russian Federation.

Tax rates of mineral extraction tax and its payment. Determining the value of mined precious metals extracted from primary (ore), alluvial and technogenic deposits poses an independent problem. They are assessed based on the sales prices of chemically pure metal excluding VAT, reduced by the taxpayer’s expenses for its refining and delivery to the recipient (Article 340 of the Tax Code of the Russian Federation). For precious metals, the assessment is made on products of a higher degree of technological conversion.

Mineral extraction tax is subject to payment to the budget at the location of the subsoil plot where mining is carried out. However, this does not mean that the entire tax amount is credited to the subfederal budgets.

The mineral extraction tax, being a federal tax, goes to both the federal budget and the budgets of the constituent entities of the Federation. The following procedure for the distribution of mineral extraction tax has been established:

40% of the tax goes to the federal budget and 60% of the tax goes to the budget of the constituent entity of the Federation for all minerals, except hydrocarbons;

95% of the tax goes to the federal budget, and 5% goes to the budget of the constituent entity of the Federation for hydrocarbon raw materials (except for natural gas);

100% - to the federal budget revenue for natural gas;

100% goes to the federal budget for mining on the continental shelf.

Table 1 shows the tax rates on mineral extraction established by the Tax Code of the Russian Federation.

Table 1.

Mineral extraction tax rates