Payers of the mineral extraction tax appeared in Russia relatively recently with the introduction of Article 26 of the Tax Code. She has been working in the country since January 1, 2002. The MET replaced excise taxes on oil production, various payments for the use of subsoil, as well as the obligatory payment for the restoration of the mineral resource base, which were in force earlier.
As soon as an organization or an individual entrepreneur is recognized as users of deposits containing minerals, they become in line with the payers of the tax on their extraction. But this applies only to those cases when it is mining, and not other uses.
Mineral deposits can be used by Russian entrepreneurs, foreign citizens, organizations in accordance with Article 6 of the Federal Law "On Subsoil".
The spectrum of interest in minerals is quite wide. This can be their scientific study and related work: engineering and geological surveys, geological survey of the area, geological and geophysical and other work not related to internal interference with the integrity of the subsoil.
It can also be an assessment and registration of geological valuable areas of great public importance taken under special protection.
Tax is not levied on the collection of mineral, paleontological, as well as other valuable collection specimens, as well as the construction and operation of construction objects in the places of subsoil use that are not directly related to the extraction of minerals.
The tax will not be forced to pay in cases where the extraction of minerals is carried out among the dumps of its own production or the remains of mining or processing industries for which the MET has already been paid.
Products that have received further processing, enrichment or technological changes are exempted from taxes, for example, it can be precious metals (silver or gold), purified from impurities and unwanted components.
According to the law, only one type of work is subject to taxation, namely the extraction of minerals. They can be mined at the sites provided to the subsoil user on the territory of Russia, by the territories outside its borders under Russian jurisdiction, it is also necessary to pay taxes on the extracted minerals at the fields leased from foreign states.
In cases where minerals are extracted from the waste of licensed extractive industries, it is also necessary to pay MET.
Article 337 of the Tax Code lists the types of minerals, the extraction of which is subject to taxation. These include: hydrocarbons, peat, shale, coal or brown coal, anthracites, metal ores, natural precious stones, raw materials for radioactive substances and other minerals.
The object of taxation is determined by the simple fact of the extracted mineral. It is legally enshrined as a product of the mining industry, which is in raw materials extracted from the subsoil that meets the RF standard, or other stipulated standards (international, regional, or the standards of the enterprise itself, if there are no others in this case).
An organization or an individual entrepreneur recognized as subsoil users are registered directly by the tax inspectorate at the site of the site being developed, so there is no need to worry about self-registration.
