The tax period on NPPI is. What are NPPI rates installed. Mineral mining tax: Who is obliged to pay

Mineral mining tax: 8 categories of raw materials, which more often than + 2 methods of counting the amount of mined and 3 methods of evaluating it + 19 tax rates for different types of minerals.

It is believed that gas, coal, oil and so on is a wealth that belongs to the Russian people. That's just the right to earn them on them not all.

To balance this situation and get a new source for filling the budget, a mineral extraction tax was introduced, which should pay those who are engaged in this prey.

As in every tax on taxation in this there are nuances. You need to know about them and remember not to lose money and do not work to the detriment of your interests.

What is the mineral extraction tax?

The tax affably is a relatively new one.

Coal mining, 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, only the state was instituted by all natural wealth.

With the collapse of the Soviet Union in the 1990s, the chaos reigned, when, what was amenable to theft, grumbled with a terrible pace.

Attempts to bring order led to the emergence of excise taxes on oil, as well as deductions to the state budget for the processing of material and resource base.

And only in 2002 it was all replaced.

In the Tax Code of the Russian Federation, the materials were mined from under the ground. Chapter 26 was assigned, which costs from 13 articles.

What kinds of minerals and mining are taxed?

In the 337 article of chapter 26 of the Tax Code of the Russian Federation, it is indicated that it is necessary to consider the object of taxation to be submitted:

From the same section we learn that it is impossible to be called minerals, and accordingly, to tax.

Most often, these types of fossil are subject to taxes:

If you are prey, you should know what exactly is the object of taxation, and what is not.

More detailed information about objects / non-object objects can be found in Art. 336 ch. 26 Tax Code.

Who can become a tax payer for learned fossils?

Exists in the Russian Federation separate law № 2395-1 "On subsoil", which was adopted back in 1992. So, according to this law, fossils are provided for:

• commercial production;
• geophysical tests;
• geological research;
• engineering works;
• search for the richest deposits;
• collecting samples for scientific studies;
• construction of objects, not related to mining, etc.

Opens the chapter 26 of the Tax Code (NK) of the Russian Federation Article 334, where it is indicated who, who will pay the money to the Power budget.

But you do not need to be just a registered private entrepreneur to get the right to produce fossils, since the state may be able to communicate with such a right:

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

But, of course, if you are not a researcher who needs to get a few samples for its scientific work, And the merchant that put the extraction of natural wealth, which is stored underground, on the flow and earns money on it, then pay taxes will have to.

Mineral Mining Tax: Tax Conditions

Taxation of oil, gas, coal and other fossils has its own characteristics, which are described in detail in Articles 342 - 344 chapters 26 of the Tax Code of the Russian Federation.

1) How to calculate and how to evaluate the mined securities to pay tax for them?

The amount you need to pay is largely depends on how much the materials you retake.

Determine the amount of extracted to you yourself, using one of two methods:

In fact, measurements for you are produced by measuring devices, such as weights.

When measuring, be sure to consider actual losses.

Indirect.

You are calculated, focusing on the amount of raw materials that you managed to extract, by their ratio with mineral material.

It is also important to assess the cost of the amount of the volume, so that you are not suspected of tax fraud, using one of the 3 methods:

1. Price selling raw materials minus amounts state subsidy (Actually for those who managed to make assistance from the state).
2. Pure sales price if no cash benefits are state budget You do not have.
3. The estimated cost of fossils (use those who do not sell extracted raw materials).

More details about the extraction tax
Tell the next video.

What is NPPI and who is the object of taxation?

2) the income tax on the most common minerals.

The NK RF states that:

Pay tax, as well as submit a declaration, in which the volume of production and sales of raw materials would be indicated, it is necessary up to the 25th day of the current month.

It is better not to be late with the tax return, since you have to lay out much more money Due to the penalty.

Now the penalty is calculated for new rules (Article 75, p. 4):

If tax payments increase for 30 days, then the penalty for the intruder is calculated by one of two formulas:

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

We see that in 2017-2018 the following rates are identified:

This amount can be reduced by the downward rate of 0.7. However, not all entrepreneurs can take advantage of such benefits.

NDPI should pay Russian and foreign organizations that are recognized by users of subsoil. That is, organizations that have received a license for the right to use the subsoil area or the product sharing agreement (Article 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1). NDPI should be paid since the date of registration of the license or the entry into force of the product sharing agreement (part 7 of Article 9 of the Law of February 21, 1992 No. 2395-1, the emails of the Ministry of Finance of Russia of September 18, 2008 No. 03-06-06 -01/23, FTS of Russia dated December 6, 2013 No. GD-4-3 / 22016).

The organizations of the Republic of Crimea and the city of Sevastopol are recognized by subsoil users both in accordance with Russian legislation and on the basis of licenses and other permits issued earlier by Ukrainian government agencies (paragraph 2 of Art. 334 of the Tax Code of the Russian Federation).

The use of a special system when performing a product sharing agreement does not exempt from paying NPPI investors agreements providing for the product section in accordance with paragraph 1 of Article 8 of the Law of December 30, 1995 No. 225-FZ (clause 1 of article 346.36, paragraph 7 of Art. 346.35 of the Tax Code of the Russian Federation). In this case, NPPI is calculated in common order Taking into account the peculiarities provided for in Article 346.37 of the Tax Code of the Russian Federation (paragraph 2 of Art. 346.37 of the Tax Code of the Russian Federation).

Situation: Which of the participants in the contract of a simple partnership should pay NPPI? Under the contract, one organization is engaged in mining on the basis of a license, the other is maintained by the Commander (Accounting and Tax Accounting).

NDPIs should pay Russian and foreign organizations that are recognized by the subsoil users, that is, they received a license for the right to use the subsoil area or concluded a product sharing agreement (Art. 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1) . Consequently, the payer of NPPI is the participant of the contract of a simple partnership, which is engaged in mining of minerals on the basis of a license (a letter of the Ministry of Finance of Russia dated December 7, 2007 No. 03-06-06-01 / 58).

In a simple partnership agreement, a specific participant of such an Agreement may be provided (Art. 1044 of the Civil Code of the Russian Federation). Therefore, the organization - the payer of the NPPI can entrust the participant of the contract on which the main cases are entrusted:

• take the deposit on NPPI;

• list the NPPI to the budget (on behalf of and at the expense of the organization developing the field on the basis of a license).

To this end, such an organization must issue a power of attorney to the contract, leading general cases (paragraph 1 and 3 of Art. 29 of the Tax Code of the Russian Federation).

This position is supported by the Ministry of Finance of Russia (letter dated July 30, 2008 No. 03-06-06-01 / 20) and some courts (see Resolution of the FAS of the Volga-Vyatka District of August 31, 2005 No. A29-1942 / 2005A).

Tax objects

The objects of the taxation of the NPP are recognized minerals that:

Mined from the depths in Russia in the subsoil site obtained by the Organization for use;

Mined from the depths outside of Russia in the territories under the jurisdiction of Russia or are rented from foreign countries (used on the basis of an international treaty), on the subsoil section obtained by the Organization for use;

Extract from waste, loss of extractive production (if such activities are subject to licensing).

This follows from paragraph 1 of Article 336 of the Tax Code of the Russian Federation.

NDPI is not subject

NPPI does not need to pay:

• with the general study of the subsoil (conducting geological survey, regional geological and geophysical works, engineering and geological research, research and development, paleontological works, etc.);

• when using the subsoil without a violation of their integrity (in geological work on forecasting earthquakes and the study of volcanic activity, when creating and monitoring the environmental environment, when monitoring the groundwater regime, etc.);

• when mining mineralogical, paleontological and other geological collections;

• in the mining of minerals in the formation (use, reconstruction and repair) of specially protected geological facilities with scientific, cultural, aesthetic, sanitary and recreational, or other social importance. Particularly protected geological objects recognize objects withdrawn from economic use and included in State Cadastre specially protected natural territories (a letter of the Ministry of Finance of Russia of July 2, 2008 No. 03-06-05-01 / 12);

• during mining of minerals from its own dumps or waste (loss) of mining and related processing industries (if the organization has already paid the NDPE during mining);

• in the extraction of drainage groundwater, non-mineral reserves not taken into account on the state balance sheet, which are extracted in the development of mineral deposits or during the construction and operation of underground structures.

This follows from paragraph 2 of Article 336 of the Tax Code of the Russian Federation and paragraph 3 of paragraph 1 of the Regulation approved by the Resolution of the Supreme Soviet of the Russian Federation of July 15, 1992 No. 3314-1.

In addition, for tax purposes, it is not recognized by mineral products, which was obtained as a result of further processing (enrichment, technological redistribution, etc.) of minerals and is the production of the manufacturing industry (paragraph 2 of paragraph 1 of Art. 337 of the Tax Code of the Russian Federation). For example, you do not need to pay the NPP from the cost of gold or silver obtained as a result of affinity (cleaning precious metals from impurities and related components). The affine is an independent technological process that is not associated with the process of mining. Therefore, the obtained (purified) precious metals are not considered as extracted minerals and the object of taxation of NPPI are not. Such clarifications are contained in the letter of the Federal Tax Service of Russia of August 30, 2013 No. AC-4-3 / 15780.

To attribute activities to the manufacturing or mining industry and the development of quarries, you need to be guided by the all-Russian classifier of species economic activity (OKVED) (letter of the Ministry of Finance of Russia dated August 14, 2007 No. 03-06-05-01 / 36).

Situation: Should the organization pay NPPI during the extraction of common minerals?

Answer: Yes, must.

In subparagraph 1 of paragraph 2 of Article 336 of the Tax Code of the Russian Federation, exemptions from the payment of NPPI from common minerals are provided. However, this benefit applies only to entrepreneurs using such minerals for personal needs. The organization that has a license to use the subsoil site and produces common minerals, must pay NPPI in general. Such a conclusion is confirmed by the letter of the Ministry of Finance of Russia of July 20, 2009 No. 03-06-06-01 / 16.

Registration

Organizations recognized by subsoil users are subject to registration as a payer of NPPI. For this organization, you do not need to write a statement. The tax inspectorate on the location of the subsoil site, provided by the organization for use, will independently put the organization. It will make it for 30 calendar days on the basis of information obtained from Rosprirodnadzor. Such an order is established in paragraph 1 of Article 335 of the Tax Code of the Russian Federation. About registration as a payer of the NPPE, the organization will find out from the notification of 9-NDPI-1 form (paragraph 4 of the features, approved by order MNS of Russia of December 31, 2003 No. BG-3-09 / 731).

By general rule The organization will put pressure on the tax inspection of the subject of the Russian Federation, where the subsoil site is located. If the subsoil site completely or partially occupies the territory of several subjects of the Russian Federation, then entering into accounts in each of them. This follows from paragraph 1 of Article 335 of the Tax Code of the Russian Federation.

The organization will be registered as a payer of NPPI at its location, only if it miners minerals:

• on the territory of the same subject of the Russian Federation, where she herself is registered;

• on the continental shelf of Russia;

• in exceptional economic zone Russia;

• outside of Russia (if the territory of production is under the jurisdiction of Russia, it is rented by it from foreign countries or is used on the basis of an international treaty).

This rule was established by paragraph 2 of Article 335 of the Tax Code of the Russian Federation.

According to the details of the tax inspectorate, in which the organization is registered as a payer of the NPPI, the organization will list this tax (paragraph 2 of Art. 343 of the Tax Code of the Russian Federation). The NPPI declarations will need to be submitted to the tax inspectorate at the location of the organization (para. 2 of paragraph 1 of Art. 345 of the Tax Code of the Russian Federation).

Registration: Crimea and Sevastopol

The special procedure for registration is valid for organizations of the Republic of Crimea and the city of Sevastopol, which are recognized by users of subsoil on the basis of licenses or other permits issued by Ukrainian government agencies. Such organizations must submit certified copies of licenses or other documents with the translation into Russian. It is necessary to do it on time no later than February 1, 2015. Submit documents to:

• in the inspection at the location of the organization (if the site is located in the territories of the Republic of Crimea or the city of Sevastopol);

• in the inspection on the location of the subsoil site (in all other cases);

• in the inspection at the location of one of the departments of the organization's selection (if the organization has several sections of the subsoil).

Within five working days from the date of submission of documents, the inspection must put the organization as a payer of the NPPI and send it a corresponding notice.

This is stated in paragraphs 2-4 of paragraph 1 of Article 335 of the Tax Code of the Russian Federation.

NPPI and USN

If the organization mined and sells minerals (except for the common), it is not entitled to apply a simplist (sub. 8 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation). However, the transition to simplified during the extraction of common minerals does not exempt from the obligations of the NPPE payer (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation).

Situation: Do I need to pay NDPI if the organization is unable to use the subsoil site (without a license for subsoil use or product sharing agreements)?

Answer: No, no need.

NDPIs should pay Russian and foreign organizations that are recognized by the subsoil users, that is, they received a license for the right to use the subsoil area or concluded a product sharing agreement (Art. 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1) . NPPI should be paid since the date of registration of the license or the entry into force of the product sharing agreement (part 7 of Art. 9 of the Law of February 21, 1992 No. 2395-1, the letter of the Ministry of Finance of Russia of September 18, 2008 No. 03-06-06 -01/23).

If the organization is organized by a plot of the subsoil (without a license or a product sharing agreement), paying NPPI on this section of the subsoil is not necessary (a letter of the Federal Tax Service of Russia dated August 16, 2006 No. MM-6-21 / 816). The legitimacy of this approach is confirmed by some courts (see, for example, the Resolution of the FAS of the Central District of January 28, 2005 No. A09-8557 / 04-13).

Attention:for the unauthorized use of subsoil, the organization can be responsible. In addition, the organization will have to reimburse the state loss.

For the use of subsoil without a license, Rosprirodnadzor and Rostekhnadzor may be fined:

• organization - by 30,000 - 40,000 rubles;

• the head of the organization is 3000-4000 rubles.

This follows from Articles 7.3 and 23.22 of the Code of the Russian Federation on administrative offenses, paragraphs 3, 4, 6 of the provisions approved by the Decree of the Government of the Russian Federation of May 12, 2005 No. 293.

In addition, the organization will have to compensate to the state a loss caused as a result of unauthorized use of the subsoil site. The amount of loss will be determined on the basis of the NDPA rate (Order of the Government of the Russian Federation of August 22, 1998 No. 1214-P). That is, the size of the loss will be equivalent to the amount of NPPE payable.

Termination of payment of NDPI

The organization is recognized as a payer of the NPPI to the termination of the right to use subsoil. That is, until the moment when:

• the license is expired;

• the organization will refuse the rights of use of subsoil;

• the condition provided for by the license and excluding the further use of the subsoil section;

• the license will be terminated early.

This follows from Article 334 of the Tax Code of the Russian Federation, Article 9 of the Law of February 21, 1992 No. 2395-1, subparagraphs 15.1 and 15.2 of clause 15, approved by the Resolution of the Supreme Soviet of the Russian Federation of July 15, 1992 No. 3314-1.

To sort out the tax case of this kind of activity, it is necessary to determine who it is engaged.

IN russian legislation PI Persons called subsoil users. Payers of tax on mining is precisely they.

Subsoil users are recognized by company or individual entrepreneurs both Russian and foreign, recognized by users of subsoil.

These individuals should get the appropriate permission from the authorities Land development is a license.

All natural resources are in state ownership, therefore the license issues the government.

Within a month after receiving such permission, these individuals are required put into account in tax authority As taxpayers who pay tax NPPI is a tax on mining.

Which is subject to and not tax

Like any other tax, NPPI is governed by the Tax Code of the Russian Federation, namely 2 of its part, chapter 26. Article 336. Defines a specific list of objects to be taxed.

tax code RF. Article 336. Tax object

1. The object of taxation of pay for mining (hereinafter referred to as the Tax), unless otherwise provided by clause 2 this article, admit:
   • minerals mined from subsoil on the territory of the Russian Federation at the subsoil section (including from the deposits of hydrocarbon raw materials) provided by the taxpayer for use in accordance with the legislation of the Russian Federation. For the purposes of this chapter, the deposit of hydrocarbon raw materials is recognized as an object of accounting for the reserves of one of the mineral types of minerals specified in subparagraph 3 of paragraph 2 of Article 337 of this Code (with the exception of associated gas), in the state balance of mineral reserves on a specific section of the subsoil, as part of which is not allocated other objects of stock accounting;
   • minerals extracted from waste (loss) of extractive production, if such an extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
   • minerals mined from the subsoil outside the territory of the Russian Federation, if this production is carried out in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign countries or used on the basis of an international treaty) at the subsoil site provided by the taxpayer for use.
2. For the purposes of this chapter are not recognized as an object of taxation:
   • common mineral resources and groundwater, non-mineral resources on the state balance of mineral resources, mined by an individual entrepreneur and used by him directly for personal consumption;
   • mined (collected) mineralogical, paleontological and other geological collectible materials;
   • minerals mined from subsoil during the formation, use, reconstruction and repair of specially protected geological facilities with scientific, cultural, aesthetic, sanitary and healthy or other social importance. The procedure for recognizing geological facilities by specially protected geological facilities with scientific, cultural, aesthetic, sanitary and health, or other social importance is established by the Government of the Russian Federation;
   • minerals extracted from their own dumps or waste (losses) of mining and related processing processes, if, with their extraction from the subsoil, they were subject to taxation in the general order;
   • drainage underground waters not taken into account in the state balance of mineral reserves, recoverable in the development of mineral deposits or during the construction and operation of underground structures;
   • methane coal layers.

There include:

1. Fossils mined on a specific land plot provided to face for use.
2. Minerals mined from waste industry.
3. Pi, produced in the territory under the jurisdiction of the Russian Federation or for rent from other states on the basis of an international treaty.

The same article describes those objects that can't treat pi subject to taxation:

Tax base, rates and value determination

According to the Tax Code of the Russian Federation, the base is determined by the taxpayer independently.

It is necessary take into account the following factors:

1. The tax base is established according to the cost of the mined raw materials.
2. In the case of hydrocarbon mixtures in some seasons, it is defined as the cost of mined mixtures before the expiration of certain deadlines established by law.
3. The base is established for each type of mined fossil.
4. If a certain bets or coefficients are installed for some kind of fossils, the tax base is calculated for each type of fossil according to rates.

What expenses are included when calculating the tax of NPPI? In accordance with p. 1 Art. 318 NK RF Expenses for the production and sale of products are divided into two groups - NPPI expenses direct or indirect.

Tax Code of the Russian Federation. Article 318. The procedure for determining the amount of costs for production and implementation

1. If the taxpayer determines income and expenses on the method of accrual, production costs and implementation are determined taking into account the provisions of this article. For the purposes of this chapter, the costs of the production and implementation carried out during the reporting (tax) period are divided into:
   • straight;
   • indirect.

To direct costs can be attributed, in particular:

• material costs defined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254. of this Code;
• expenses for the work of the staff participating in the process of producing goods, work, service, and the costs of compulsory pension insurance, compulsory social insurance in case of temporary disability and due to motherhood, compulsory health insurance, mandatory social insurance against industrial accidents and professional diseasesaccrued on the specified amount of labor costs;
• amount of accrued depreciation for fixed assets used in the manufacture of goods, works, services.

Indirect expenses include all other amounts of expenses, except nonealization expensesdefined in accordance with Article 265. of this Code carried out by the taxpayer during the reporting (tax) period.

The taxpayer independently determines accounting policies For tax purposes, a list of direct expenses related to the production of goods (performance, service provision).

1. At the same time indirect expenses The production and implementation of implementing in the reporting (tax) period is fully referred to the costs of the current reporting (tax) period, taking into account the requirements provided for by this Code. In a similar order are included in expenses current period Nonealization expenses. Accident expenses relate to the costs of the current reporting (tax) period as products, works, services are sold, in the value of which they are taken into account in accordance with Article 319 of this Code. Nelocipaters who provide services have the right to attribute the amount of direct expenses implemented in the reporting (tax) period, fully on reducing income from the production and implementation of this reporting (tax) period without distribution to the remains of unfinished production.
2. In case of certain types of expenses in accordance with this chapter, restrictions on the size of the costs adopted for tax purposes are provided, the base for calculating the maximum amount of such expenses is determined by the increasing result from the beginning of the tax period. At the same time, according to the expenses of the taxpayer associated with voluntary insurance (pensioning) of its employees, to determine the maximum amount of expenses, the contract is taken into account in the tax period, starting from the date of entry into force of such a contract.

To determine the volumes or quantities of mined fossils, NPPE payers Independently produces measurements.

This may be a direct or indirect definition method. Usually as a unit of measure take units of mass or volume.

With regard to oil use net. And the net is calculated by the oil itself, minus all impurities and gases.

To calculate the tax, only those fossils are taken into account for which the entire technological cycle of their production was passed.

The cost is also determined by the developer itself. It takes at the calculation of the cost at which the sale of minerals, the estimated value and the sale price without subsidies occurs.

The NDPE rate depends on the types of minerals as specific or as an ad valine. In some cases, the Tax Code of the Russian Federation provides for the rate of NPPI, equal to 0% When calculating the amount.

Mineral mining tax at such a bid applies to:

In other cases, tax rates, prescribed in the 342nd article, are equal:

For some types of minerals located in certain territories and mined to some time sets are established interest rates Production tax: from 1 to 30%.

UPP tax period recognized calendar month.

Models of calculus and examples

Based on how to determine tax base and types of applicable rates, four models are distinguished by which the amount of tax is determined.

1. Model number 1. This model is applied for most minerals. The base for calculating the tax here is defined as the cost of mined PI, and the rates are taken from the Tax Code of the Russian Federation.
2. Model number 2. Here is considered the case in which it is subject to NPPI on gas. This takes into account the physical volume of the mined raw materials and the panels specified in the previous part of the article.
3. Model number 3. Used to calculate tax sized when mining precious metals. The tax base is defined as the value of the implementation of either chemically pure raw materials, or nuggets mined at the field.
4. Model number 4. This model concerns NPPI on oil And on its prey. The base for determining the tax is determined in tons. The rate is adjusted to certain coefficients.

Basic formula for the calculation of the size of the NDPE has the form:

NDPI \u003d NB * ns, where

NB - Tax base, and ns - tax rate.

For example, the calculation of the NPTP will take the Felix conditional firm engaged in the extraction of such useful as silver.

Per reporting period 10 thousand tons of silver ore were mined. The price for one ton on the market was 650 rubles. Including VAT - 118 rubles.

It turns out that the size of the tax base will be equal to: 10 000 * (650 - 118) \u003d 5,320,000 rubles. The tax rate for the extraction of silver ore is equal to 6.5%. The amount of tax will be: 5 320,000 * 6.5% \u003d 345 800 rubles.

How to calculate NPPI? This is stated in the video.

Declarations: Filling and feed timing

In order to pay the NPP in the treasury, you must first fill in a specific document called tax return.

Fill and pay it is necessary at the location of the developed field or at the address individualIf the deposit is located, for example, not in the territory of the Russian Federation.

The document form includes three sections and a title list, which indicates the details of the taxpayer, an employee tax Servicewho has accepted the declaration and number of applications.

In the sections of the declaration, it is necessary to register all costs for mining, the code of that fossil, which is mined, the amount of tax calculated by the taxpayer and the calculations themselves.

The completed NPPI declaration must be filed no later than the last day of the month following the past tax period. That is, reported every month.

If the organization has not been produced in the reporting month, it is permissible to send a zero declaration in electronic form in the FTS.

The issue of mining is quite complicated. No less labor-intensive business is the calculation of the amount of NPPI, which must be paid on time.

Many nuances arise in connection with the definitions of resource types, taxation coefficients and even obtaining a license to develop.

Therefore, trying to engage in this kind of activity better, surrounding yourself state of qualified lawyers.

Either it is possible to become such a lawyer and independently solve all the questions and disputes.

Mineral mining tax (NPPI) is federal tax And acts mainly in the system of mandatory payments for the use of natural resources. Tax was installed in the Russian tax system In 2002, he replaced the fee for the use of mineral resources, deductions to the reproduction of the mineral resource base.

The procedure for taxation of mining is determined by ch. 26 of the Tax Code of the Russian Federation (NK RF).

Reference. According to Rosstat, the share of NDPIs in the amount of taxes, fees and other payments received to the consolidated budget of the Russian Federation in January - October 2011 amounted to 21.6%. Thus, the tax ranks second after the tax profit of organizations in tax income Consolidated budget of the Russian Federation.

Payers, Tax Objects

NdPI payers are recognized by organizations and individual entrepreneurs who are subsoil users in accordance with the legislation of the Russian Federation (Art. 334 of the Tax Code of the Russian Federation). The subsoil site is obliged to register with the tax authority as a payer of the NPTP at the location of this area within 30 calendar days from the date of state registration of the license (permit) for the use of the site (paragraph 1 of Art. 335 of the Tax Code of the Russian Federation). If the development of minerals is carried out at the continental shelf of the Russian Federation, in the exclusive economic zone and in other territories provided for by paragraph 2 of Art. 335 Tax Code of the Russian Federation, the taxpayer is subject to registration at the location of the organization or at the place of residence of an individual.

In paragraph 1 of Art. The 336 Tax Code of the Russian Federation provides a combination of minerals recognized by the object of taxation:

• 1) Minerals mined from subsoils in the territory of the Russian Federation at the Subsorate site provided by the taxpayer for use in accordance with the legislation of the Russian Federation;
• 2) Minerals extracted from waste (loss) of mining production, if such an extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
• 3) Minerals mined from the subsoil outside the territory of the Russian Federation, if this production is carried out in the territories under the jurisdiction of the Russian Federation (as well as rented from foreign countries or used on the basis of an international treaty) at the subsoil site provided by the taxpayer to use.

In paragraph 2 of Art. The 336 Tax Code of the Russian Federation specified environmental objects that are not objects of NPPI.

Example. OJSC "Crater" carries out activities for the extraction of various minerals based on relevant subsoil use licenses. natural resource tax fossil

In September, the organization produced 20 tons of brown and 10 tons of stone coal, 15 tons of natural graphite. The new trade ore deposit is explored. The estimated amount of mineral reserves - 10,000 tons. To obtain a license to develop this section of the subsoil and proceed to the work of the business entity plans in the first quarter of next year. During the work, 5 tons of mining non-metallic raw materials from extraction waste was extracted. A special license was obtained to be obtained in accordance with the legislation of the Russian Federation. The production was also carried out beyond the Russian Federation in the territories under its jurisdiction (28 tons of ore of black and non-ferrous metals). Additionally, 3 tons of rudes of ferrous metals from their own duck were obtained. Organizations managed to produce 15 tons of geological collections, 8 tons of minerals from geological objects with cultural significance. Which minerals are NPPI objects?

Brown and stone coal, natural graphite, as well as mining non-metallic raw materials obtained from extraction waste, are types of mined minerals recognized by tax objects (paragraph 2 of Art. 337, paragraph 2 of paragraph 1 of Art. 336 of the Tax Code of the Russian Federation). Since the NPPE payers are recognized by organizations that are subsoil users in accordance with the legislation of the Russian Federation (Art. 334 of the Tax Code of the Russian Federation), there are no grounds for the payment of this tax regarding the new commodity ore deposit. The mined ores of ferrous and non-ferrous metals are types of minerals recognized by the object of taxation of the NPPI in accordance with PP. 4 p. 2 art. 337 Tax Code. The conditions for the extraction of these resources correspond to the conditions established by paragraphs. 3 p. 1 Art. 336 Tax Code of the Russian Federation, which also defines them as environmental objects to be taxed. Consequently, B. this case NPPI is paid.

Minerals learned from their own dumps or waste (losses) of mining and related processing processes, if they are subject to taxation in their respective order, are not included in the taxable on the basis of PP. 4 p. 2 art. 336 NK RF. The mined geological collectible materials, minerals from geological facilities with cultural importance should be excluded from the number of taxation to be taxed in accordance with PP. 2 and 3 p. 2 art. 336 NK RF.

Thus, in order to draft NPPI, it is necessary to consider the following minerals:

• - brown (20 tons) and stone (10 tons) coal;
• - graphite natural (15 ton);
• - mining non-metallic raw materials (5 tons);
• - ore of ferrous and non-ferrous metals (28 tons).

Tax base, the procedure for determining the amount of mining of minerals. The procedure for estimating the cost of mined minerals in determining the tax base

The tax base for NPPI is determined in accordance with paragraph 2 of Art. 338 of the Tax Code in two ways:

• 1) as the cost of extruded minerals, with the exception of oil dehydrated, desalted and stabilized, associated gas and a gas of flammable natural from all types of hydrocarbon deposits;
• 2) as the number of mined minerals in physical expression in the extraction of oil dehydrated, desalted and stabilized, associated gas and gas of flammable natural from all types of hydrocarbon deposits.

The procedure for determining the amount of mineral resources for tax purposes is enshrined in Art. 339 of the Tax Code of the Russian Federation and provides for the following methods of its assessment:

• - direct method - through the use of measuring instruments and devices;
• - The indirect method is calculated, according to the content of the mining mineral in the extraction of mineral raw materials extracted from the subsoil (waste).

At the same time, if applications direct method It is impossible, an indirect method is used. The direct method involves taking into account the actual losses of minerals attributable to the tax period in which their assessment was carried out. The selected method should be approved in the organization's accounting policy and can be changed only in case of changes to the technical project of developing mineral deposits due to a change in the use of mineral mining technology (paragraph 2 of Article 339 of the Tax Code of the Russian Federation).

Clause 1 Art. The 340 Tax Code of the Russian Federation provides for the following ways to assess the value of the mined mineral in determining the tax base for NPPI:

• 1) on the basis of the taxpayer for the appropriate tax period of sales prices without taking into account subsidies;
• 2) on the basis of the taxpayer for the appropriate tax period of the sales prices of the mining mineral;
• 3) based on the estimated cost of mined minerals.

Revenue from the sale of extracted minerals decreases by the amount of taxpayer's expenses for the delivery of mineral resources. Such expenses may include expenditures for payment of customs duties and fees for foreign trade transactions, for the delivery of minerals from the warehouse finished products to the recipient, for cargo insurance (paragraph 4 of paragraph 2 of Art. 340 Tax Code of the Russian Federation).

We emphasize that the cost of the mining unit should be determined as a ratio of revenue from the realization of these resources to the number of sold minerals implemented. According to paragraph 4 of Art. The 340 Tax Code of the Russian Federation in the absence of mining of minerals The cost of mined resources is determined on the basis of the estimated cost of minerals. In order to form an estimated cost, it is necessary to take into account a number of expenses that the taxpayer had in the tax period (material expenses, labor costs, the amount of accrued depreciation, the cost of mastering natural resources, etc.). This is fixed in the provisions of paragraph 4 of Art. 340 Tax Code.

Example. OJSC Start carries out the prey of potash salt in accordance with the license operating until January 1, 2010 in January current year The organization produced 360 tons of salt. In the domestic market, 300 tons of 2,400,000 rubles were implemented. in view of VAT. Extraction and implementation costs natural resource amounted to 2,000,000 rubles. in view of VAT. What are the amounts of NDPI and the income tax of organizations payable to the budget?

Since the organization has implemented products, the cost of the mining unit is defined as the ratio of revenue from the sale of extracted minerals to the number of sold mining (paragraph 8 of paragraph 2 of Art. 340 Tax Code of the Russian Federation). Revenue from sales without VAT will be 2 033,898 rubles. (2 400 000 rub. - 2 400 000 rub. X 18/118). The cost of 1 t. Salt extracted for tax purposes is 6779.7 rubles. (2 033 898 RUB .: 300 T). The cost of the entire volume of the extracted salt is calculated as follows: 6779.7 rubles. x 360 T \u003d 2 440 692 rub. The rate of NPPI on the potash salt is set at 3.8% (para. 1 of paragraph 2 of Art. 342 of the Tax Code of the Russian Federation). The amount of NPPI during the extraction of potash salt will be 92,746.3 rubles. (0.038 x 2 440 692 rub.).

Organization's expenses (excluding VAT) - 1,694,915 rubles. (2,000,000 rubles. - 2,000,000 rubles. X 18/118). Profit obtained from the sale of potash salt, as the tax base is determined in accordance with Art. Art. 247 and 274 of the Tax Code of the Russian Federation:

2 033 898 rub. - 1 694 915 rub. \u003d 338 983 rub.

The tax rate of organizations is determined by paragraph 1 of Art. 284 of the Tax Code of the Russian Federation and is 20%. The amount of tax on the profit of organizations is calculated as 0.2 x 338 983 rubles. \u003d 67 796.6 rubles.

The tax period on NPPI is the calendar month (Art. 341 of the Tax Code of the Russian Federation). Tax rates NPPI is differentiated depending on the type of mineral; There is also a bid 0%. According to paragraph 1 of Art. 342 Tax Code of the Russian Federation The rate of 0% is used in the extraction of associated gas, groundwater containing minerals, the extraction of which is associated with the development of other types of minerals, etc. Federal law From July 22, 2008 N 158-FZ was changed by the editorial office of PP. 8, PP is introduced. 10, 11, 12 p. 1 tbsp. 342 Tax Code of the Russian Federation. According to the amendments, the taxation at the rate of 0% is carried out in oil production at the subsoil areas, located fully or partially within the borders of the Republic of Sakha, the Irkutsk region, the Krasnodar Territory, which are north of the Northern Polar Circle in whole or in part within the borders of the inland sea waters and the territorial sea, on continental The shelf of the Russian Federation, as well as in the Azov, Caspian Seas, Nenets, Yamalo-Nenets Autonomous Districts, Yamal Peninsula. At the same time, the Tax Code of the Russian Federation established the limit indicators of the accumulated volume of oil produced and the development of the reserves of the subsoil site for all listed cases in order to apply the rate of 0% for the calculation of the NPPI.

In addition to the rates of NPPT Art. 342 of the Tax Code of the Russian Federation establishes the coefficients characterizing the dynamics of world oil prices, the degree of reserves of the reserves of the subsoil area and used to calculate the NPPE during oil production.

Example. OJSC "Rock" has a license for oil production and operates on the subsoil area of \u200b\u200bthe Oktyabrskoye deposit, as well as on the site located in the Nenets Autonomous District. The accumulated volume of oil produced at the last of these sites is within 5 million tons, the development time of stocks is equal to three years. In January 2009, 500 tons of oil were mined from the depth of the first site. The actual losses were 1.2 tons. They correspond to regulatory losses. The separated associated petroleum gas and impurities were obtained in a volume of 0.5 t. KV - the coefficient reflecting the degree of reserves of reserves is taken equal to 0.3. From the depths of the second field, 30 tons of oil was mined. The average price of oil prices "Yurall" in the period under consideration was within the limits of 46.94 dollars per barrel, the average value of the US dollar rate to the ruble - 32,89 rubles. For US dollars. How much does the taxpayer should transfer to the budget?

Oil production at the site located in the Nenets Autonomous District, from January 1, 2009 is subject to NPPI at a rate of 0% (paragraphs 12 of paragraph 1 of Art. 342 of the Tax Code of the Russian Federation). When oil production is taxed from the Oktyabrskoe deposit, it should be borne in mind that the amount of mined minerals within the regulatory losses is also subject to a preferential rate of 0% (PP. 1 of paragraph 1 of Art. 342 of the Tax Code of the Russian Federation). In addition, according to new edition p. 1 Art. 339 of the Tax Code of the RF, the amount of oil produced, desalted and stabilized, is determined in units of the net mass, under which the amount of oil is understood to deduct separated water, associated petroleum gas and impurities, as well as less contained in oil in suspended water, chloride salts and mechanical impurities defined by laboratory analyzes. Thus, the volume of oil produced, taken into account in order to tax, is 498.3 tons (500 tons - 1.2 tons - 0.5 tons). According to paragraph 3 of Art. 342 NK RF coefficient characterizing the dynamics of world oil prices (CC) is determined by the formula:

KC \u003d (C - 15) * p / 261 \u003d (46.94 - 15) * 32,89 / 261 \u003d 4,0249,

where C is the average for the past tax period. Level of oil prices "Yurall";

P is the average for the tax period of the US dollar to the Russian ruble.

According to paragraph 3 of Art. 342 Tax Code of the Russian Federation The CC coefficient is rounded to the 4th sign after the comma. KV under the terms of the example is 0.3. In accordance with para. 2 p. 2 Art. 338 Tax Code of the Russian Federation The tax base for oil dehydrated, desalted and stabilized is defined as the number of mined minerals in physical terms. In paragraph 2 of Art. The 342 Tax Code of the Russian Federation provides for the rate of NPPI in the amount of 419 rubles. For 1 tons of oil mined, which should multiply by the coefficients of CC and square. Taking into account this NPPE is 252 105 rubles. (419 rubles. X 498.3 T x 4,0249 x 0.3).

Example. OJSC Alpha is registered with the tax authority as a payer of the NPPE as an organization engaged in gold mining. In February of this year, the organization produced 200 kg of a concentrate containing gold. After processing at the affinal plant, 170 kg of pure gold was obtained. The entire amount of precious metal is implemented in the domestic market in the amount of 119,000,000 rubles. (VAT included). What is the amount of VAT payable to the taxpayer budget?

In accordance with the clarification of the Ministry of Finance of Russia (the letter of 10.10.2008 No. 03-06-06-01 / 24) concentrates and other semi-products containing gold are recognized (paragraph 18 of paragraph 2 of Art. 342 of the Tax Code of the Russian Federation). In connection with this taxation, the volume of the mined concentrate is subject to its processing, that is, the mined mineral in the amount of 200 kg.

Revenue from the sale of precious metal without VAT - 100 847 000 rubles. (119,000,000 rubles. - 119 000 000 rubles. X 18/118).

The cost of 1 kg of extracted mineral is taken equal to 593,128 rubles. (100 847 000 rub .: 170 kg).

The total cost of extracted minerals - 118,644,000 rubles. (200 kg x 593 218 rub.).

The NPPE rate during the extraction of concentrates and other semi-products containing gold is determined in the amount of 6% (clause 2 of Article 342 of the Tax Code of the Russian Federation).

The amount of NDPI will be 7,119,000 rubles. (0.06 x 118 644 000 rub.).

Important aspects in taxation of environmental management are the procedure and timing of the payment of NPPI, submission of the tax return. NDPI is paid on the basis of the tax period no later than the 25th day of the month following the expired tax period (Art. 344 of the Tax Code of the Russian Federation). We emphasize that the tax is paid at the location of each section of the subsoil, which is in the use of the taxpayer. If the minerals are mined outside the territory of the Russian Federation, the payment of the tax is carried out at the place of finding an organization or the place of residence of an individual entrepreneur. According to para. 2 p. 1 Art. 345 Tax Code Tax Declaration is submitted by the taxpayer at the place of its location (place of residence).

The Tax Code contains a variety of tax regimes, one of the types is a mineral extraction tax. Legislation regarding such activities contains many different norms. To understand this issue, consider the features of the NPPI and the procedure for its calculation.

NPPI is the type of tax that subjects pay economic activity For mining. Only subjects are entitled to implement these activities that have been issued a special license for the extraction of useful deposits.

After receiving the license individual entrepreneur or entity It is obliged to be registered with the tax inspection authorities in a place where production will be made.

The object of taxation is relevant minerals, they include:

• specially mined resources from the depths of the earth (ore, gas-forming substances, peat, coal, various types of oil and other types of deposits);
• the result of secondary raw materials, in the form of extracted waste.

Threaded mining can occur both in Russia and abroad.

We define the tax base

The tax base is the cost of mined resources. NDPI implies the following approaches to the definition of prices for fossils:

Determining the calculation of the tax base, based on the prices of the goods sold, is applied In the case of selling PI, for which the NPPI has. And in the case when the company does not have state subsidy To level the difference between the wholesale price of raw materials and its settlement cost.

Determination of tax rates

The NPPE rate is the price per conditional unit, a fixed assessment is made individually for each type of fossil. Guided by the rate and tax base of the payer, as well as the inspection calculated mandatory payment For carrying out entrepreneurial activities.

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

• the mining of flammable shale is paid at a rate of 4%;
• rudes of ferrous metals at 4.8%;
• mining of gold and bituminous rocks 6%;
• for potash salts, the entrepreneur must deduct 3.8%;
• fossils for construction, sodium chloride, salt, nebelines and bauxites, mining, radioactive metals are at the rate of 5.5%
• all precious metals besides gold to be paid 6.5%;
• extraction of rare, colored ore metals paid at a rate of 8%;
• useful minerals are payable 7.5%.

Mining such rocks as oil, gas, various types of coal are evaluated by weight and volume, entrepreneurs annually it is necessary to follow up to date prices and clarify them.Before making calculation.

For a number of fossils, a zero rate is provided at all, among them the production of oil on the seabed, oil with a particularly high viscosity, hydrocarbons from Abalak, Bazhenovsky, Dressing deposits.

The Tax Code has the rules allowing the mining entities to use deductions and benefits. These provisions are indicated in chapter 26 of the Tax Code of the Russian Federation. The deductions are provided for the coal and oil industry. However, it is quite difficult to take advantage of these provisions in practice, due to many restrictions and requirements.

Application is applied sophisticated conditions Extraction, so organizations, can reduce the amount of payment based on lower base rate coefficients.

How to calculate the sum

Taxpayers are calculated monthly tax for each fossil separately. To calculate the payment, the entrepreneur must calculate the current tax base, applicable rates and a useful coefficient. By defining all the necessary data, the management entity can start calculating.

Basically, the calculation of the tax payment amount occurs by multiplying the base on the bid in the fossil.

Calculation Models NDPI

1. Calculation of tax for oil and gas. The taxpayer sets the base on the basis of the price at the time of production, clarifies the current mining coefficient on the FTS website. Next, the tax base is multiplied by the necessary coefficients.
2. Counting tax for precious metals. This species Fossils are characterized by the use of a percentage of the cost of pure raw materials or the final price after entering the market. By defining an accurate tax base, it should be multiplied by the rate in accordance with the Tax Code.

The most widely used formula is as follows: The final value of the mined material is multiplied by the tax rate. When calculating it is necessary to remember the deduction of VAT applicable.

An example of counting:

The company for the reporting period mined silver ore in the amount of 10,000 tons. On the market, the cost of this ore is equal to 650 rubles. VAT in this case will be 118 rubles. Having basic numbers, the entrepreneur is guided by such a calculation method: 650 - 118 \u003d 523. Then 532 * 10000 \u003d 5320000. Next, the resulting digit multiply at the rate of 5320000 * 6.5% \u003d 345800 rubles.

Filling declaration

The declaration is a form of three sections. Plus there is an additional sheet to fill in an FTS officer. Declaration on NPPI is a taxpayer reporting document to the tax inspection authorities. The report is necessary every month, for the late submission of the document, sanctions in the form of a fine can be applied to the business entity.

This report is submitted at the place of work on the extraction of PI. It indicates the main information about the enterprise, assigned code for the extraction of specific fossils, the calculated amount of payment for the last reporting period, also applies the calculation of the payment itself.

Special lines need to be filled as follows:

• first section with information about the amount of tax. The results of calculations fit at the very beginning, but it is more convenient to fill it after filling out all other items. Since the first section includes all basic information from subsequent points;
• the second includes calculations for oil miners. These subjects fill all the basic information about the license, the prices of oil raw materials, its peculiarities;
• the third section is designed for the gas industry. It is indicated by the cost of gas, the cost of transportation, production conditions and other information;
• the fourth point is provided for work on the sea shelf and similar fields. It displays the start of production, information on the raw materials, the cost of the tax base and the corresponding calculations;
• the fifth section is universal, used for all remaining PI. As well as the previous sections are filled with basic information about the breadthrough, licenses, raw materials, working conditions and current indicators;
• the sixth is designed to make data on the cost per unit;
• the seventh is used for information about the coal industry.

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

Subjects that have been licensed and started to mined fossils should be prepared for the reporting only for the next month. The current high-tech time allows you to submit reports in electronic form. To do this, it is worth checking out on the FNS website.

Analyzing the above described, we note that there are different approaches in the calculation of the tax base. The Tax Code also contains many rates intended for various types of raw materials. Before reporting before tax Inspectorate The entrepreneur must fundamentally study the reporting features for his business.

For details on the procedure for calculating the tax, see the video.