Article 336 of the Tax Code of the Russian Federation. Object of taxation (current version)

Mineral extraction tax must be paid for:

• minerals extracted from the depths of Russia;
• minerals extracted from mining waste, if extraction is subject to separate licensing;
• minerals mined outside of Russia.

Extracted minerals include:

• oil shale;
• coal;
• peat;
• hydrocarbon raw materials (including oil, gas, gas condensate, methane);
• marketable ores of ferrous, non-ferrous and rare metals;
• multicomponent complex ores;
• useful components of multicomponent complex ore, extracted during further processing;
• salt;
• raw materials of radioactive metals, etc.

There is no need to pay mineral extraction tax for:

• common minerals and groundwater not listed on the state balance sheet of mineral reserves, which are extracted by individual entrepreneurs and used for personal consumption;
• mineralogical, paleontological and other collection materials;
• minerals extracted from the subsoil during the reconstruction and repair of specially protected geological objects;
• minerals extracted from their own dumps or waste, if they were subject to tax upon extraction.

Usage examples on "Secret"

“The gas industry pays only 1 trillion in taxes to the budget in the form of mineral extraction tax and export duties, while the oil industry pays 5 trillion. At the same time, more gas is produced in Russia than oil.”

(Director of the Energy Policy Institute Vladimir Milov - in a column about the expansion of the public sector in the economy.)

“The cost of food was greatly affected by the increase in excise taxes on gasoline and diesel fuel, as well as the increase in the mineral extraction tax (MET) due to the tax maneuver.”

(Associate Professor of the Department of Economics and Finance at RANEPA Alisen Alisenov on why the Olivier Index is gradually growing.)

Tax Code of the Russian Federation on mineral extraction tax rates as amended in 2022

More detailed information on mineral extraction tax rates in 2022 can be found in Article 342 of the Tax Code of the Russian Federation, in particular, it indicates the tax rates applicable to the following extracted minerals:

• commercial (standard) ores of non-ferrous metals;
• commercial ores of rare metals;
• multicomponent complex ores, as well as useful components of multicomponent complex ores, with the exception of precious metals
• mining chemical non-metallic raw materials;
• mining non-metallic raw materials, bituminous rocks;
• associated components during mining;
• non-metallic raw materials mainly used in the construction industry
• conditioned product;
• natural diamonds, other precious stones from primary, alluvial and man-made deposits, semi-precious stones;
• concentrates and other intermediates containing precious metals;
• The groundwater;
• raw materials of radioactive metals;
• other minerals.

Nuances

Tax rates for mineral extraction tax are:

• Ad valorem - the rate is calculated as a percentage of the value of the extracted tax base
• Specific - the rate is calculated in rubles per ton, determined as the amount of minerals extracted

There is also a preferential tax rate of 0 rubles. It is used in a number of cases, for example, in the production of associated gas, residual reserves of reduced quality, mineral waters that are used for medicinal or resort purposes, etc.

The tax period for mineral extraction tax is equal to a month, the tax base is:

• the amount of extracted minerals (oil, gas, coal, etc.);
• cost of extracted minerals (in other cases).

The tax must be paid to the inspectorate where the taxpayer has the subsoil plots he is developing. If a taxpayer has several plots in one region, then the tax for all plots is paid to one inspection, which registered the entrepreneur as a payer of the mineral extraction tax and issued a corresponding notification.

New rates

To correctly calculate the mineral extraction tax, an accountant needs to have information about mineral extraction tax rates in 2022. Also, to prepare a tax return, you will need codes for the types of minerals extracted.

They are stated in Appendix 2 to the Procedure for filling out a tax return for mineral extraction tax, approved by Order of the Federal Tax Service dated December 20, 2018 No. ММВ-7-3/827 and in the letter of the Federal Tax Service dated November 14, 2019 No. SD-4-3/23165. Along with information on mineral extraction tax rates in 2022, this information will be required for reporting.

Problem

The final product of a deposit is not always recognized as a mineral resource. A project for the development of a specific deposit may provide for the processing of what is extracted.

The Federal Tax Service drew attention to this. According to the logic of the fiscal authority, in order to correctly determine whether the resulting development product is subject to mineral extraction tax in each specific case, one should study the contents of the license for the use of subsoil, the technical project for the development of the field, data from the state balance of mineral reserves and other documents of the taxpayer. That is, it is necessary to establish whether a specific operation is part of the mining technological cycle, and whether the product contained in the extracted rock is first in quality and meets the requirements of the applicable standards.

How to calculate the cost of extracted minerals?

It is easier to use special accounting programs and calculators here. The calculation mechanism itself looks like this:

1. 1. We calculate the cost of the extracted mineral:

Cost of extracted mineral = Quantity x Unit cost

2. 2. Unit cost can be calculated in two ways:

Cost of a unit of extracted mineral = Revenue from sales ÷ Quantity sold

Read also:  Form ESM-7. Help for payments for work performed (services)

Or

Cost per unit of mineral extracted = Estimated cost ÷ Quantity extracted

3. 3. Revenue is calculated as follows:

Sales revenue = Price excluding VAT and excise duty – Amount of delivery costs

What else needs to be taken into account when determining the estimated value of extracted minerals? Direct and indirect costs.

Direct costs:

• material costs;
• labor costs;
• depreciation costs of fixed assets used in mining;
• amounts of insurance premiums.

Expenses for the tax period are distributed between the extracted minerals and the balance of work in progress.

Indirect costs:

• other material expenses;
• expenses for repairs of fixed assets;
• expenses for the development of natural resources;
• expenses for liquidation of fixed assets being decommissioned;
• expenses associated with mothballing and re-mothballing production facilities and facilities.

Indirect costs are distributed between the costs of mining and the costs of other activities of the taxpayer. The amount of indirect costs is fully included in the estimated cost of extracted minerals for the tax period.

Fact

In recent years, the mineral extraction tax has become the object of the most significant tax maneuver in the Russian economy. It involves reducing the export duty on oil and petroleum products from 30 to 0% in 2019–2024, while simultaneously increasing the mineral extraction tax (MET) for oil workers.

As a result, the federal budget will receive revenue from the oil industry through the mineral extraction tax, rather than export duties. In June 2022, the Ministry of Finance predicted that over 6 years, thanks to the tax maneuver, the budget would receive 1.3–1.5 trillion rubles, provided that oil would cost $42–43 per barrel (this was the base price included in the budget).

Critics of the tax maneuver note that because of it, gasoline prices are rising - they include an increase in the cost of oil on the domestic market, and it becomes more expensive due to an increase in the mineral extraction tax. As a result, a situation arises where gasoline in Russia is more expensive than, for example, in the United States.

Calculation of mineral extraction tax on sand: base

The next key indicator for calculating the mineral extraction tax on sand is the tax base.

In all cases, the tax base for mineral extraction tax must be calculated by the taxpayer independently (clauses 1, 2 of Article 338 of the Tax Code of the Russian Federation). In this case, one of 2 methods is used:

1. Calculation of the base based on the number (or volume) of minerals that are extracted from the subsoil. This method is used when coal, oil and gas are mined.
2. Calculation of the base based on the cost of minerals. This method is used if coal, oil or gas are extracted from the subsoil in new fields in the sea or any other mineral, including sand.

As for the cost of the extracted mineral (in this case, sand), it is determined using the following schemes (clause 1 of Article 340 of the Tax Code of the Russian Federation):

1. When a company receives subsidies from the budget - based on calculating the proceeds from the sale of minerals at prices established within the tax period (excluding relevant subsidies, as well as VAT, excise taxes and costs of delivering the product to the buyer (clause 2 of Article 340 of the Tax Code of the Russian Federation) ).
2. In the absence of budget subsidies - based on calculating the proceeds from the sale of minerals at sales prices (excluding VAT and excise taxes), but taking into account the reduction of delivery costs (clause 3 of Article 340 of the Tax Code of the Russian Federation)).
3. In the absence of sales of mineral resources - at the estimated cost (clause 4 of Article 340 of the Tax Code of the Russian Federation).

The formula for determining the cost of the extracted mineral according to scheme 1 or 2 (i.e. if sand sales were carried out) assumes:

1. Calculation of revenue taken into account when calculating cost.
2. Dividing revenue by the volume of minerals sold (this is how the cost of a unit of extracted minerals is calculated).
3. Multiplying the resulting result by the volume of the extracted mineral.

So, we know:

• MET rates for sand;
• features of calculating the tax base for extracted sand;
• methodology for calculating mineral extraction tax for sand.

Let's consider how the amount of the corresponding tax can be calculated in practice.

When to pay tax?

At the end of the month, tax is calculated separately for each type of mineral resource extracted. The entire amount must be paid to the budget at the location of each subsoil plot provided to the taxpayer for use.

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

The tax return for mineral extraction tax is submitted for each period to the tax authorities at the location or place of residence of the taxpayer. This must be done no later than the last day of the month following the expired tax period.

The amount of tax on minerals mined outside of Russia is subject to payment to the budget at the location of the organization or the place of residence of the individual entrepreneur.

Tax base for precious metals and stones

Calculate the tax base for precious metals extracted from primary (ore), alluvial and technogenic deposits based on the cost of their chemically pure elements:

Determine the quantity of mined precious metals and stones taking into account the specifics established by paragraphs 4 and 5 of Article 339 of the Tax Code of the Russian Federation.

If the organization did not have sales of chemically pure metal in the month for which the mineral extraction tax is calculated, use the sales prices in the nearest previous tax period in the calculation.

This procedure is provided for in paragraph 5 of Article 340 of the Tax Code of the Russian Federation and paragraph 2 of subparagraph 8.7.1 of paragraph 8.7 of the Procedure approved by order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197.

An example of calculating the tax base for precious metal extracted from primary (ore), placer and technogenic deposits

Alpha LLC is engaged in the extraction of gold from primary deposits on the basis of a license.

During the extraction process, the organization receives ligature gold, which it sends to the refinery. After purification, Alpha sells the resulting gold in bullion.

In September, Alpha recovered 153 kilograms of alloy.

1 kg of alloy contains 200 g of pure gold.

In September, the organization had no gold sales operations. The last such transaction took place in July. Then the price of 1 kg of chemically pure gold was 1,180,000 rubles. (including VAT – 180,000 rubles). The costs of refining and transporting 1 kg of pure gold to the buyer in July amounted to 214,000 rubles.

To calculate the mineral extraction tax for September, the accountant determined the tax base for the precious metal: 153 kg × 0.2 kg × (1,180,000 rub./kg – 180,000 rub./kg – 214,000 rub./kg) = 24,051,600 rub.

The cost of precious stones for calculating the mineral extraction tax is equal to the estimated value established by the Gokhran of Russia based on the results of sorting, primary classification and initial assessment of stones during their extraction. This follows from paragraph 6 of Article 340 of the Tax Code of the Russian Federation, paragraph 12 and subparagraph 9 of paragraph 14 of the Charter of the Gokhran of Russia, approved by order of the Ministry of Finance of Russia dated May 30, 2011 No. 196.

The tax base (quantity and value) for nuggets of precious metals and unique precious stones must be determined separately (paragraph 2, paragraph 4, paragraph 5, article 339 of the Tax Code of the Russian Federation). Unique nuggets of metals and precious stones are those nuggets that meet the criteria established by Decree of the Government of the Russian Federation of September 22, 1999 No. 1068.

Determine the cost of unique nuggets of metals and precious stones based on the selling price. In this case, VAT and the costs of delivering the nuggets to the recipient must be deducted from the selling price. This is stated in paragraph 2 of paragraph 6 of Article 340 of the Tax Code of the Russian Federation.

Situation: how to choose a taxable object between multicomponent complex ore and useful components of multicomponent complex ore?

If the result of the development of a deposit is ore, calculate the mineral extraction tax on the ore; if its useful components, then they will be subject to the mineral extraction tax.

If an organization mines multicomponent complex ore, the object of taxation may be:

• the multicomponent complex ore itself (paragraph 6, subparagraph 4, paragraph 2, article 337 of the Tax Code of the Russian Federation);

• useful components of multicomponent complex ore (clause 5, clause 2, article 337 of the Tax Code of the Russian Federation).

For the purpose of calculating the mineral extraction tax, mineral resources are recognized as products of the mining industry and quarrying. Products obtained through further processing (enrichment, technical conversion) of mineral resources are not subject to mineral extraction tax. This is stated in paragraph 1 of Article 337 of the Tax Code of the Russian Federation.

If useful ore components are sent for further processing (enrichment, technological processing) within the organization, then they will be the object of taxation. If the result of deposit development is ore itself (it is sent for further processing, for example, to a third-party organization), the mineral extraction tax must be calculated based on its value.

This conclusion is confirmed by some courts (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated April 28, 2009 No. VAS-4623/09, resolution of the Federal Antimonopoly Service of the Ural District dated December 22, 2008 No. F09-2098/08-S3, dated January 26, 2006 No. Ф09-6316/05-С7, FAS of the West Siberian District dated June 26, 2008 No. Ф04-3930/2008(7353-А03-31)).

Who is required to file mineral extraction tax reports?

Accountable persons are taxpayers extracting mineral resources under a license. As soon as an organization or individual entrepreneur receives a licensing document, it begins to submit monthly mineral extraction tax reports. The obligation to report to regulatory authorities begins from the month in which the extraction of resources actually began (Part 1 of Article 345 of the Tax Code of the Russian Federation).

IMPORTANT!

The regulatory documents of the Federal Tax Service indicate whether it is necessary to submit reports to an enterprise for the extraction of common minerals if the taxpayer has temporarily suspended the extraction of resources - yes, the report must be submitted even if mining activities are suspended (letter of the Federal Tax Service No. SD-4-3 / [email protected] dated 08/21/2020). While the license for subsoil development is valid, report monthly.

If organizations or individual entrepreneurs are temporarily not engaged in the extraction of mineral resources, they generate zero reporting. Along with the zero mineral extraction tax declaration, a covering letter is submitted explaining the zero indicators in the report.

What's new?

Russian President Vladimir Putin instructed the government to prepare proposals for adjusting the calculations of the mineral extraction tax on coal by October 31, 2019.

Currently, the mineral extraction tax on coal is paid per ton of mined raw materials at a rate of 11 rubles for brown coal, 47 rubles for anthracite, 57 rubles for coking coal and 24 rubles for all other types of coal. These rates are adjusted quarterly by the deflator coefficient.

Mineral extraction tax payments constitute a small share of the costs of large coal companies. In the federal budget law, total revenues from the mineral extraction tax on coal are expected to be only 6 billion rubles for the entire 2019.

The Ministry of Energy has already proposed reducing the mineral extraction tax on coal. Such ideas are contained in the published draft program for the development of the coal industry. The authorities also propose to reduce the tax rate for companies that introduce new mining technologies.