The largest payers of mineral extraction tax. How to calculate mineral extraction tax for gas, sand, oil, coal (mineral extraction tax)? How to determine the tax base of mineral extraction tax

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:

1. 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.
2. Extracted from mining waste. Such activity is recognized as an object of taxation if it is subject to compulsory licensing.
3. 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:

1. Subjects are its payers - legal entities and individual entrepreneurs.
2. An object is those minerals that were extracted in the course of business activities.
3. 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).
4. The tax base is either the quantity of the mineral extracted or its cost. Each type of mineral resource has its own tax base.
5. 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%.
6. Procedure and deadlines for paying taxes, submitting reports.
7. 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:

1. 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.
2. 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.
3. 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:

1. 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.
2. The second one is the one that was used earlier.

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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Mineral extraction tax - benefitsaccording to it are defined in the provisions of the Tax Code of the Russian Federation - in cases established by law, it is possible not to pay or to significantly reduce it. Let us consider the features of the corresponding mechanisms for reducing the payment burden on an economic entity extracting minerals in more detail.

What benefits are established for mineral extraction tax payers?

By benefits for mineral extraction tax payers it is legitimate to understand:

• the possibility of not paying the corresponding tax in principle;
• the opportunity to use a zero rate on mineral extraction tax;
• the ability to use deductions for the relevant tax.

Let us consider in detail the essence of each of the noted preferences, which allows us to reduce the amount of tax payable.

Read about the deadlines established for the payment of mineral extraction tax in the material .

MET benefits: when you can avoid paying tax

Mineral extraction tax may not be paid in cases established by law:

1. If the extracted raw materials or mineral cannot be classified as objects of taxation (the list of minerals that are not considered objects of taxation under the mineral extraction tax is recorded in paragraph 2 of Article 336 of the Tax Code of the Russian Federation).

2. Individual entrepreneurs. This is possible if the following 2 criteria are simultaneously met:

• the mineral is mined for the personal needs of the individual entrepreneur - that is, without further processing in production or resale;
• the fossil belongs to the category of common ones.

The list of common minerals is fixed in the recommendations, which are approved by the order of the Ministry of Natural Resources of Russia dated 02/07/2003 No. 47-r. Such minerals include, in particular, ordinary sand, ASG (clause 2.2 of the recommendations).

3. Any economic entities, if they are extracting minerals that lie above the subsoil - that is, in the soil layer (preamble to the Law “On Subsoil” dated February 21, 1992 No. 2395-I). This is possible, for example, if the business entity is a construction company and in the course of work it extracts sand from the soil in a pit.

The criteria for determining the depth of the soil layer are not fixed in the federal legislation of the Russian Federation. But in many regional legal acts there is a rule according to which an economic entity that extracts minerals from the ground within a depth of 5 meters must not obtain a license for their extraction and thus become subject to the payment of mineral extraction tax. In turn, if minerals are extracted from greater depths, a license is required (for example, Article 15 of the Law of the Nizhny Novgorod Region “On Subsoil Use” dated November 3, 2010 No. 169-3).

Actually, the fact that an individual entrepreneur or legal entity has a license for the extraction of minerals is the only criterion for establishing the status of a mineral extraction tax payer for a particular person (letter of the Ministry of Finance of the Russian Federation dated October 8, 2013 No. 03-06-05-01/41901).

In turn, mining without a license is fined on the basis of the provisions of paragraph 1 of Art. 7.3 Code of Administrative Offenses of the Russian Federation. In addition, damage caused to nature must be compensated (Article 51 of the Law “On Subsoil” dated February 21, 1992 No. 2395-I).

MET benefits: zero rate

There is a fairly wide range of minerals for the extraction of which there is no need to pay mineral extraction tax due to the fact that a zero rate has been established for them.

The main list of these fossils is recorded in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation. These include, in particular:

• any minerals in terms of regulatory losses;
• associated gas;
• any minerals mined from deposits with substandard reserves,
• super viscous oil;
• natural gas, gas condensate produced on the Yamal and Gydansky peninsulas and used for the production of liquefied gas (subject to the volumes and timing of production meeting the criteria set out in subclauses 18 and 19 of clause 1 of Article 342 of the Tax Code of the Russian Federation);
• oil and gas produced from deposits located in Russian-owned areas of the Caspian Sea (represented by the internal types of the Russian Federation, the territorial sea, the continental shelf of the Russian Federation, the Russian part of the seabed), provided that these deposits comply with the characteristics defined in sub-clause. 20 clause 1 art. 342 Tax Code of the Russian Federation;
• oil that is produced from wells that meet the criteria set out in sub-clause. 21 clause 1 art. 342 Tax Code of the Russian Federation;
• other cases recorded in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation.

If we consider examples of other grounds for applying the zero rate, you can pay attention to the wording given in subparagraph. 11 clause 2 art. 342 of the Tax Code of the Russian Federation: tax rate 35 rubles. for 1,000 cubic meters m in the production of natural gas is assumed to be equal to zero if the sum of a certain indicator characterizing the cost of gas transportation and calculated using a separate method, with the product of three factors - the rate for gas, the base value of a unit of standard fuel, as well as the complexity coefficient of gas production, will be less 0.

MET benefits: deductions

The calculated amount of mineral extraction tax can be reduced by the taxpayer on the grounds reflected in Art. 343.1, 343.2 Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 343.1 of the Tax Code of the Russian Federation, taxpayers mining coal can reduce the mineral extraction tax on expenses that are related to ensuring labor safety. In this case, instead of this benefit (if it is not applied), the taxpayer can include the corresponding expenses in those costs that are taken into account when calculating the income tax base.

In accordance with paragraph 3 of Art. 343.2 of the Tax Code of the Russian Federation, taxpayers extracting oil in Tatarstan and Bashkortostan have the right to count on special benefits established for black gold. Thus, if an oil company produces hydrocarbons in Tatarstan under a license issued before 07/01/2011, and also provided that the initial oil reserves in the field are 200 million tons or more as of 01/01/2011, a deduction is applied, calculated in millions of rubles according to the formula , defined in paragraph 3 of Art. 343.2 Tax Code of the Russian Federation.

The deduction can be applied within the tax period from 01/01/2012 to 31/12/2018.

In addition, the mineral extraction tax payer can apply another deduction - in the form of a reduction in the tax base (determined based on the cost of the mineral) for the mineral, which is sold on the market, for the costs associated with the delivery of the corresponding product to the consumer. The procedure for applying this deduction is regulated by Art. 340 Tax Code of the Russian Federation.

Results

Mineral extraction tax benefits include the opportunity to:

• do not pay this tax at all;
• enjoy a zero rate on it;
• apply deductions.

At the same time, the grounds for non-payment of mineral extraction tax, defined for individual entrepreneurs and legal entities, differ in some cases.

The Tax Code contains a variety of tax regimes, one of which is the mineral extraction tax. The legislation regarding such activities contains many different rules. To understand this issue, let’s consider the features of the mineral extraction tax and the procedure for its calculation.

Mineral extraction tax is a type of tax paid by business entities for the extraction of mineral resources. Only entities that have been issued a special license for the extraction of useful deposits have the right to carry out this activity.

After receiving a license, an individual entrepreneur or legal entity is required to register with the tax authorities in the place where mining will take place.

Mineral resources are considered the object of taxation, these include:

• specially extracted resources from the bowels of the earth (ores, gas-forming substances, peat, coal, various types of oil and other types of deposits);
• the result of recycled materials, in the form of recovered waste.

Taxable production can occur both on the territory of Russia and abroad.

Determining the tax base

The tax base represents the cost of extracted resources. The mineral extraction tax assumes the following approaches to determining the price of minerals:

Determination of the calculation of the tax base based on the prices of goods sold is applied in case of sale of a private enterprise for which mineral extraction tax is charged. And in the case when the enterprise does not have government subsidies to level the difference between the wholesale price of raw materials and its estimated cost.

Determining the tax rate

The mineral extraction tax rate is the price per conventional unit; a fixed estimate is individually accepted for each type of mineral. Based on the tax rate and base, payers, as well as the inspectorate, calculate the obligatory payment for conducting business activities.

Article 342 of the Tax Code of the Russian Federation has a list of rates applicable to different types of resources:

• extraction of oil shale is paid at a rate of 4%;
• ferrous metal ores at 4.8%;
• mining of gold-bearing and bituminous rocks 6%;
• for potassium salts the entrepreneur must pay 3.8%;
• minerals for construction, sodium chloride, salt, nephelines and bauxites, mining minerals, radioactive metals are at a rate of 5.5%
• all precious metals except gold are subject to payment of 6.5%;
• mining of rare, non-ferrous ore metals is paid at a rate of 8%;
• useful minerals are subject to payment of 7.5%.

The extraction of such rocks as oil, gas, various types of coal is estimated by weight and volume, entrepreneurs annually It is necessary to monitor current prices and clarify them before making the calculation.

For a number of minerals, a zero rate is provided, including offshore oil production, oil with particularly high viscosity, hydrocarbons from the Abalak, Bazhenov, and Domanik deposits.

The Tax Code has provisions allowing extractive activity entities to take advantage of deductions and benefits. These provisions are specified in Chapter 26 of the Tax Code of the Russian Federation. Deductions are provided for the coal and oil industries. However, it is quite difficult to use these provisions in practice due to many restrictions and requirements.

Complex mining conditions are taken into account, so organizations can reduce the payment amount based on decreasing base rate coefficients.

How to calculate the amount

Taxpayers calculate the tax on each mineral separately each month. To calculate the payment, the entrepreneur must calculate the current tax base, applicable rates and useful coefficient. Having determined all the necessary data, the business entity can begin calculations.

Basically, the tax payment amount is calculated by multiplying the base by the mineral rate.

MET calculation models

1. Tax calculation for oil and gas. The taxpayer sets the base based on the price at the time of production and checks the current production coefficient on the Federal Tax Service website. Next, the tax base is multiplied by the necessary coefficients.
2. Tax calculation for precious metals. This type of mineral is characterized by the use of a percentage of the cost of pure raw materials or the final price after entering the market. Having determined the exact tax base, it should be multiplied by the rate in accordance with the tax code.

The most widely used formula is the following: the total cost of the extracted material is multiplied by the tax rate. When making calculations, it is worth remembering to deduct the applicable VAT.

Calculation example:

During the reporting period, the enterprise produced silver ore in the amount of 10,000 tons. The market price of this ore is 650 rubles. VAT in this case will be 118 rubles. Having the basic numbers, the entrepreneur is guided by the following calculation method: 650 – 118 = 523. Then 532 * 10000 = 5320000. Next, we multiply the resulting figure by the rate 5320000 * 6.5% = 345800 rubles.

Filling out the declaration

The declaration is a form consisting of three sections. Plus, they come with an additional sheet for the Federal Tax Service employee to fill out. The mineral extraction tax declaration is a document reporting the taxpayer to the tax authorities. It is necessary to maintain a report every month; for late submission of a document, sanctions in the form of a fine may be applied to the business entity.

Such a report is submitted at the place where the work on PI extraction is performed. It indicates basic information about the enterprise, the assigned code for the extraction of specific minerals, the calculated amount of payment for the last reporting period, and the payment calculation itself is also attached.

Special lines must be filled in as follows:

• the first section with information about the tax amount. The calculation results are entered at the very beginning, but it is more convenient to fill it out after filling out all the other items. Since the first section includes all the basic information from the subsequent paragraphs;
• the second includes calculations for oil producers. These entities fill out all the basic information about the license, the prices of petroleum raw materials, and the specifics of its production;
• the third section is for the gas industry. The cost of gas, transportation price, production conditions and other information are indicated;
• The fourth point is provided for work on the sea shelf and similar fields. It displays the start of mining work, information about the extracted raw materials, the cost of the tax base and the corresponding calculations;
• The fifth section is universal and applies to all remaining PIs. Just like the previous sections, it is filled in with basic information about the miner, license, raw materials, working conditions and current indicators;
• the sixth is intended for entering data on the cost per unit of PI;
• the seventh is for information about the coal industry.

Lack of activity during the reporting period does not relieve a person from fulfilling the obligation to report. In this case, the entrepreneur must generate zero reporting and send it to the tax service.

Subjects that have received a license and started mining should prepare for reporting only for the next month. The current high-tech time makes it possible to submit reports in electronic form. To do this, you must first register on the Federal Tax Service website.

Analyzing the above, we note that there are different approaches to calculating the tax base. The tax code also contains many rates designed for different types of raw materials. Before reporting to the tax office, an entrepreneur must fundamentally study the reporting features for his business.

For more information about the procedure for calculating tax, see the video below.

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.

***

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.

Payments made by resources are an important part of any tax system. This is why the MET (mineral extraction tax) fee takes one of the main places in the economy, in fact, the profit from such a tax is considerable.

Payments vary in form as follows:

• targeted;
• indirect;
• directly direct payments.

This tax is paid by entrepreneurs directly involved in the extraction of private equity. Each entrepreneur, regardless of what kind of mineral he extracts, calculates the tax independently.

Payers and object of taxation

As mentioned earlier, such a tax is paid by individual entrepreneurs who have a license and are engaged in the extraction of minerals, which include coal, oil, metals and so on.

Such individual entrepreneurs must register with the tax authorities and are subsequently taxed as payers of mineral extraction tax. After an individual entrepreneur receives a license for the relevant work, he is obliged to register with the tax authority located at the location within a month.

If we talk about objects of taxation, then, according to Art. 336 are:

• those minerals that were obtained by the individual entrepreneur outside the Russian Federation;
• those IPs that were obtained from mining production losses, if they have a license;
• those minerals that were obtained by the individual entrepreneur directly on the territory of the country.

However, the article also indicates those objects that are not taxed. This:

1. PIs that were obtained from the PI's own waste.
2. PI obtained during the repair, use or formation of geological objects related to the cultural heritage of the country.
3. Collection materials.
4. IP that does not belong to the state and is used by individual entrepreneurs exclusively for personal use.

Tax rates for 2019

The following are valid in 2019 types of bets:

1. Rates for beneficiaries, constituting 0% (and, accordingly, 0 rubles). Suitable for a specific PI.
2. Ad valorem rates, calculated as a percentage. They are characterized by the cost of the extracted PI.
3. Specific bets(calculated per ton and in rubles). Characterized by the amount of extracted PI.

If speak about preferential rate, then it is applicable to the following type of production:

• to PI in terms of incurred regulatory losses specified in Article 336;
• in relation to associated gas;
• to PI that were previously written off or are considered substandard, and therefore are not taxed;
• to groundwater that contains PI;
• to mineral waters that are used by individual entrepreneurs exclusively for medicinal purposes without the right to sell, that is, they are not sold;
• to groundwater that is not sold, but is used by individual entrepreneurs in agriculture (for example, for watering plants);
• to PIs that were mined in host and overburden rocks.

From January 1, 2019, there will be a gradual reduction in duties and burdens on the oil industry due to an increase in VAT from 18% to 20%.

Features of taxation

It should be noted that some types of minerals are taxed according to a special system. Special formulas have been developed for their calculation.

Direct determination of the tax base, based on exactly how much resources were extracted, occurs according to the following PI:

• precious metals;
• coal;
• oil.

Moreover, five years ago the Russian government decided that the tax base for gas condensate would be determined solely by quantity.

Regardless of what type of PI the entrepreneur extracts, he must calculate the tax base for it independently. The same applies to resources that were extracted by the individual entrepreneur along with the main ones. In this case, the weight and volume of the PI can be calculated in two ways, indicated below.

If speak about direct way, then it involves the use of devices specially designed for this purpose. Thanks to such devices, it is possible to calculate the characteristics of resources.

If the direct method is not effective, then use indirect. In this regard, the individual entrepreneur must calculate the tax base based on those indicators that indicate the content of the extracted PI in relation to the mass of raw materials that was extracted.

Both the first and second methods of determination must be specified in the accounting policies of the individual entrepreneur. As for taking into account the methodology, it will be carried out throughout the entire time that the individual entrepreneur is extracting minerals. The methodology can be adjusted only if any amendments are made regarding the development of deposits that are directly related to the extracted mineral resources.

If we talk about technical conditions, then amendments, as a rule, are made as a result of changes in the production process.

For some of the minerals listed above, it is necessary to know the tax base. But what is it? This is the sum of the cost of mined PI. It can be calculated by one of following methods:

• at the available estimated cost;
• thanks to market prices without benefits to compensate for the difference between the calculated and wholesale prices;
• based on what PI prices are currently on the world market.

Oil

The following types of raw materials are subject to tax:

• stabilized oil;
• raw materials without salt;
• raw materials without water.

In this case, to calculate the tax, its rate is multiplied by coefficient characterizing the dynamics of rising prices for raw materials around the world (Kts). Subtracted from the resulting indicator Dm indicator, which characterizes the method of extracting raw materials.

To calculate the tax, the rate is multiplied by a coefficient that characterizes the dynamics of oil prices around the world.

As a result, Dm is subtracted from the resulting number, which is characterized by the peculiarity of how exactly the raw materials are extracted

Kndpi * Kts * (1 - Kv * Kz * Kd * Kdv * x Kkan), where

Kndpi is equal to 559 rubles, all other coefficients can be found in Article 342 of the Tax Code of the Russian Federation.

It is by this formula that the final result is calculated.

Gas

In the case of gas, the rate is also fixed and is multiplied by base number Eut and on coefficient that characterizes how difficult it was to extract gas (Kc).

In addition, the rate that is set for gas condensate is also multiplied by correction number, which is denoted as Kkm.

If we are talking about the tax rate relating to natural gas, then the product of Kc, Eut and the base rate is summed up with the indicator that characterizes the costs spent on transporting the gas.

The definition of the object of taxation when calculating the mineral extraction tax is presented below.

Coal

In the case of coal, the rate is also calculated per ton depending on what type of coal is meant (brown, anthracite, etc.).

However, if necessary, rates can be adjusted to:

• coefficients that are set separately for each type of private investment for each subsequent quarter on a quarterly basis;
• those coefficients that were taken into account in the calculation earlier.

Such coefficients are published officially.

Precious metals

If we are talking about this type of metals, then the tax on them is determined thanks to the data of mandatory accounting during mining, regulated by the law of the Russian Federation. Accounting for such metals is carried out in accordance with No. 41-FZ and Resolution 371.

Name of PI	Effective rate, calculated as a percentage
Salts K	3,8
Ores of phosphorite, apatite, apatite-nepheline type; slates; peat.	4
Ores of those metals that are classified as ferrous.	4,8
Raw materials obtained from radioactive metals; bauxite, nepheline; waters flowing underground, thermal and industrial types; NaCl and natural salts; non-metallic raw materials, in most cases used in construction; non-metallic raw materials of mining chemical type.	5,5
Concentrates that contain gold; bituminous type rocks; non-metallic mining raw materials.	6
Concentrates containing precious metals (this does not include gold); precious metals, which are classified as complex ores; semi-precious stones and quartz raw materials.	6,5
Therapeutic mud or mineral waters.	7,5
Diamonds found in nature, as well as other expensive stones; complex ores of multicomponent type; metals rarely found in the country.	10