Enchanted NDPI. The Federal Tax Service changes the rules, driving crushed stone producers to bankruptcy

New report form

The Federal Tax Service of Russia, by Order No. KCh-7-3 / [email protected] dated December 8, 2020, changed the form and procedure for filling out the mineral extraction tax declaration: in 2022 we will submit an updated form. It included the rental coefficient and the code of the subject of the Russian Federation in which the participant in the regional investment project is registered.

Among the significant changes:

• a new procedure for transferring mineral extraction tax to the budget and determining the tax base for natural diamonds weighing more than 10.80 carats. The tax base for such stones is determined based on their sales prices excluding VAT, but not lower than their initial assessment;
• in the event of termination of the status of a participant in a regional investment project by a court decision, the taxpayer loses the right to apply the coefficient Ktd less than 1 from the tax period in which it was first applied;
• the value of mined precious stones is assessed on the basis of the taxpayer’s weighted average sales price in the tax period excluding VAT, but not lower than their initial assessment carried out in accordance with the legislation on precious metals and precious stones. If there are no sales in the tax period, the data of the nearest 12 previous months are taken into account.

Section 2

Section 2 “Data serving as the basis for the calculation and payment of tax for the production of dehydrated, desalted and stabilized oil, with the exception of production at a new offshore hydrocarbon field,” fill out separately for oil produced at each subsoil plot provided to the organization for use.

When filling out section 2, please indicate:

• on line 020 – BCC for mineral extraction tax on oil;

• on line 030 – code of the unit of measurement of the amount of oil produced “168” according to OKEI, in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197;

• on line 040 – OKTMO, on the territory the organization pays the mineral extraction tax on the oil produced;

• on line 050 – series, number and type of license for the use of subsoil. For example, STV 12345 NE;

• on line 060 – the value of the indicator that characterizes the features of oil production (Dm);

• on line 070 – the value of the Kndpi indicator;

• on line 080 – the value of the coefficient characterizing the dynamics of world oil prices (Kts);

• on line 090 – the value of the coefficient characterizing the degree of depletion of reserves of the subsoil site (Kv);

• on line 100 - the degree of depletion of reserves of the subsoil area (Sv), calculated in order to determine the coefficient Kv;

• on line 110 – the value of the coefficient characterizing the amount of reserves of a specific subsoil plot (Kz);

• on line 115 – the value of the coefficient characterizing the degree of depletion of a specific hydrocarbon deposit (Kdv);

• on line 120 – the value of the coefficient characterizing the region of production and the properties of oil (Kkan);

• on line 130 – the amount of mineral extraction tax on oil extracted at the subsoil site, calculated in accordance with subclause 5.5.11 of clause 5.5 of the Procedure;

• on line 130 – the amount of mineral extraction tax calculated in accordance with subclause 5.5.11 of clause 5.5 of the Procedure;

• on line 140 – the amount of tax deduction (if there is none, then zero);

• on line 150, indicate the amount of tax calculated as the difference between lines 130 and 140.

Fill out subsections 2.1.1 and 2.1.2 of section 2 of the declaration in accordance with clauses 5.6 and 5.7 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

Such rules are established by clauses 5.1–5.8 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

Who is obliged to take

Mineral miners and subsoil users are required to report on their mining activities. The category of accountable persons includes all payers of this tax: both organizations and individual entrepreneurs. Such taxpayers require a license allowing the use of subsoil.

The Tax Code of the Russian Federation specifies when a subsoil report is submitted - from the moment of registration as a mineral miner and after receiving a license, monthly reporting must be generated (Chapter 26 of the Tax Code of the Russian Federation). Until registration as a MET taxpayer, a report is not submitted.

IMPORTANT!

If the use of subsoil is temporarily suspended, you will still have to report production tax (letter of the Federal Tax Service No. SD-4-3 / [email protected] dated 08/21/2020). Here's how to confirm the legality of submitting a zero primary declaration for mineral extraction tax - write to the Federal Tax Service a covering letter stating that the use of subsoil has been temporarily suspended, and attach supporting documents (orders, acts, etc.) to it.

The letter of the Federal Tax Service No. SD-4-3/ [email protected] dated August 21, 2020 explains how to submit a mineral extraction tax report if there is a sale, but no production - in this case there is no need to submit a declaration. The obligation to submit reports is tied to the extraction, and not the sale, of minerals. The report must be submitted starting from the period in which resource extraction began.

Section 3

Section 3 “Data serving as the basis for the calculation and payment of tax for the production of gas, combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon deposit”, fill out separately for the BCC and separately for gas and gas condensate produced at the subsoil site provided organizations for use.

When filling out section 3, please indicate:

• on line 010, indicate the code of the type of extracted mineral: “03200” (for gas condensate) or “03300” (for gas), according to Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. MMV-7-3/ 197;

• on line 020 – BCC for mineral extraction tax on gas or gas condensate;

• on line 030 - code of the unit of measurement of the amount of extracted minerals according to OKEI in accordance with Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197: for gas “114”, for gas condensate “168” ;

• on line 040 – the amount of mineral extraction tax on gas (gas condensate), which is determined as the sum of the values ​​indicated on line 190 of all subsections 3.1.1 for all deposits related to the subsoil area, the details of the license for the right to use which are indicated in line 090 of subsection 3.1;

• on line 050 - the value of the indicator characterizing the costs of gas transportation (Tg), which is determined in accordance with paragraph 14 of Article 342.4 of the Tax Code of the Russian Federation. When filling out Section 3 on gas condensate, put a dash in the line;

• on line 060 - the value of the coefficient characterizing the share of gas sales to Russian consumers in the total volume of gas sold (G), which is determined in accordance with paragraph 5 of Article 342.4 of the Tax Code of the Russian Federation;

• on line 070 – the value of the coefficient characterizing the share of produced gas in the total volume of produced hydrocarbons (Kgpn), determined in accordance with paragraph 6 of Article 342.4 of the Tax Code of the Russian Federation;

• on line 080 – OKTMO, on the territory of which the organization pays the mineral extraction tax on extracted minerals.

Fill out subsections 3.1 and 3.1.1 of section 3 of the declaration in accordance with paragraphs 6.9 and 6.10 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

Such rules are established by clauses 6.1–6.10 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

Due dates

For all subsoil users, a single deadline has been established for submitting a tax return for the extraction of mineral resources - monthly, on the last day of the month following the reporting period. That is, submit the declaration for January by February 28, the report for February by March 31, and so on until the end of the year. If the last day of the month falls on a non-working day, the deadline is transferred to the first working day.

The table shows the deadlines for submitting the declaration by month:

IMPORTANT!

The deadlines for submission and payment of report 1151054 do not coincide. The mineral extraction tax must be paid to the budget by the 25th day of the month following the reporting month. And the declaration is submitted a little later - before the last day of the month that follows the reporting month.

Section 4

Section 4 “Data serving as the basis for the calculation and payment of tax when extracting hydrocarbon raw materials from a new offshore hydrocarbon raw material field” should be filled out separately for each type of mineral extracted from each new offshore hydrocarbon raw material field.

When filling out section 4, please indicate:

• on line 010 – code of the type of mineral extracted: “03100” (oil), “03200” (gas condensate), “03300” (gas) or “03401” (associated gas extracted from new offshore hydrocarbon deposits), according to the appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197;

• on line 020 - BCC, in accordance with which the mineral extraction tax is paid. For associated gas, enter zeros in the line;

• on line 030 - code of the unit of measurement of the amount of extracted minerals according to OKEI in accordance with Appendix 4 to the Procedure, approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197;

• on line 040 – OKTMO, in the territory of which the organization pays the mineral extraction tax on extracted minerals;

• on line 050 – series, number and type of license for the right to use subsoil. For example, ShBM 12345 NE;

• on line 060 - the name of the new offshore hydrocarbon deposit in accordance with the license for the right to use subsoil;

• on line 070 – month and year of the start of industrial production of hydrocarbons;

• in column 1 - code of the basis for taxation of extracted minerals in accordance with Appendix 3 to the Procedure, approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197;

• in column 2 - the amount of extracted minerals, taxed at the tax rate that corresponds to the code entered in column 1;

• on line 070 – month and year of the start of industrial production of hydrocarbons;

• on line 080 – the cost of a unit of extracted minerals;

• on line 090 – the minimum marginal cost of a unit of hydrocarbon raw materials;

• on line 100 – the amount of sold extracted minerals;

• on line 110 – revenue from the sale of extracted minerals;

• on line 120 - adjusted revenue from the sale of extracted minerals based on paragraph 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no such revenue, then put a dash;

• on line 130 - the tax base for the extracted minerals. The procedure for its determination is specified in paragraph 7.16 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197;

• on line 140 - the amount of mineral extraction tax, calculated as the product of the tax base (line 130) and the tax rate. For associated gas, enter zero in the line;

• on line 150 - the adjusted tax amount in accordance with paragraph 6 of Article 105.3 of the Tax Code of the Russian Federation. If there is no adjusted amount, put a dash.

Such rules are established by clauses 7.1–7.18 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

Where to take it

Taxpayers submit a declaration on the use of subsoil to the territorial offices of the tax inspectorate. Here's where to submit your subsoil report:

• for institutions that are large taxpayers (code 213 on the title page) - to the interdistrict tax office;
• for other taxpayers (code 214 on the title page) - to the Federal Tax Service at the place of registration;
• for foreign enterprises operating through Russian representative offices - at the place of operation.

The Federal Tax Service regulations explain whether it is necessary to submit a tax return on the mineral extraction tax if an organization has entered into a production sharing agreement; the participants in such an agreement do not have the opportunity to submit a tax return on the mineral extraction tax.

How to take it

As with any other report to the Federal Tax Service, the declaration on mining has two options for submission: on paper or electronically. The method of provision depends on the number of employees. If the institution employs up to 100 people, the report is submitted at the request of the taxpayer. This is a personal application to the Federal Tax Service or transfer of the register via telecommunication channels.

If a mining organization employs more than 100 people, it has no choice. The only available form of delivery is electronic.

Coefficients for calculating oil tax

When calculating the NDIP for oil in 2022, certain indicators are used, namely:

• All global price fluctuations are taken into account and determined monthly by the Government of the Russian Federation;
• The degree of complexity of production and taking on a certain value depending on the specific characteristics of the deposit and the year the development began;
• reflecting the degree of depletion of the field; depending on the value of the previous coefficient, it can take either a specific value or become a calculated value;
• characterizing the characteristics of oil production and calculated using a formula that includes several coefficients, both calculated and taking a certain digital value depending on the year of application.

How to fill

Mining reports include a title page and eight sections. Each paragraph corresponds to a separate type of extracted resource, therefore, the filling rules for each mineral are different. When entering information into report sections, follow a number of uniform rules. Here are general instructions on how to fill out a mineral extraction tax declaration:

1. The report is completed for each period (month) separately. Factual information is provided for each month, rather than cumulative information.
2. The declaration must only fill out sections with those minerals to which the enterprise is directly related to the extraction. If the taxpayer produces oil, then he generates information under section 2, if oil and gas, then the information is submitted under sections 2 and 3 of the mineral extraction tax. The remaining sections are not filled in.
3. The report is provided only for minerals for which the production cycle has been completed. If a resource is under development, it is not reflected in the report.
4. In each declaration, the title page and section 1, which accumulates data on mineral extraction tax, must be completed.
5. Fill out all digital values ​​and cost indicators according to the rules of the Federal Tax Service. Each cell contains separate information.
6. All pages used are numbered in order. Leaving the field is unacceptable.
7. Do not use correction fluid or correct errors manually.

When filling out the content of the mineral extraction tax, you must use the rules set out in Appendix No. 2 to Order No. KCh-7-3/ [email protected] and letters of the Federal Tax Service No. KCh-7-3/ [email protected] dated 12/08/2020, No. SD-4 -3/ [email protected] from 12/30/2021. Let us show with an example how to fill out a sand mining declaration in 2022.

Section 1

In section 1 “Amount of tax to be paid to the budget” of the declaration, indicate:

• KBC for mineral extraction tax;

• OKTMO (based on notification in form 9-NDPI-1 or based on the All-Russian Classifier approved by Rosstat Order No. 159-st dated June 14, 2013);

• the amount of mineral extraction tax payable under this BCC and each OKTMO.

This is stated in paragraphs 4.1–4.4 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

If a mineral is mined on the territory of several constituent entities of the Russian Federation, then the amount of tax for each OKTMO is calculated in proportion to the share of the mineral mined in a certain subsoil area in the total amount of mined minerals (clause 4.5 of the Procedure approved by the order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197).

If an organization extracts different minerals in different regions, section 1 of the declaration may not have enough lines to list all the necessary indicators. In this case, make Section 1 over several pages. This is stated in paragraph 4.5 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.