How to draw up a mineral extraction tax declaration. How to fill out and submit a mineral extraction tax return Code of the basis for taxation of mineral extraction tax
On May 3, 2018, the deadline for submitting the next mineral extraction tax declaration, which companies and individual entrepreneurs submit monthly, expires. We will tell you how to prepare this report, as well as provide basic information about the tax itself.
Mineral extraction tax regulated by Chapter 26 of the Internal Revenue Code. Its payers are organizations and individual entrepreneurs who, on the basis of a license, extract minerals from the subsoil.
After a license to use a subsoil plot is registered, the entity must within 30 calendar days register with the tax authority as a mineral extraction tax payer. The registration is carried out at the location of the site, and if it is located outside of Russia - at the location of the taxpayer.
Mineral extraction tax is levied on minerals mined in Russia, including those extracted from mining waste (if a separate license is required), as well as outside the country. There are situations where minerals are not subject to taxation. This is discussed in more detail in article 336Tax Code of the Russian Federation.
The tax period for mineral extraction tax is calendar month. The tax amount is calculated and paid no later than 25th month following the reporting month. Tax is paid to the budget at the location of the subsoil plot where minerals are mined. If the site is not located on the territory of Russia, then the tax is paid to “their” Federal Tax Service.
Tax calculation
For tax purposes minerals are divided into many types, including: coal, peat, hydrocarbon raw materials, oil shale, rare metal raw materials, non-metallic raw materials, salts, radioactive metal raw materials and others. A complete list of fossil species is given in paragraph 2 of Article 337Tax Code of the Russian Federation.
The tax base is calculated depending on the type of mineral resource. If we are talking about oil, natural gas, coal and some other types of minerals, then basesOuchfor taxation is theirminedquantity. For other types the base is cost of extracted minerals, which is determined by the methods given in article 338Tax Code of the Russian Federation.
The tax is calculated as the product of the tax base and the tax rate. The latter are of two types:
- Ad valorem, that is, as a percentage. Apply if the base is the cost of extracted minerals.
- Specific, that is, in rubles per ton. Apply if the base is the amount of mined minerals.
Mineral extraction tax is a federal tax, therefore the rates are clearly defined in Article 342 of the Tax Code of the Russian Federation. In addition, a number of coefficients and indicators, which are given in articles 342.1-342.5 of the Tax Code of the Russian Federation (see table 2).
Deadlines and reporting procedures
The mineral extraction tax declaration is submitted monthly no later than the last day month following the reporting month. That is, the declaration for April is submitted until the end of May, for May - until the end of June, and so on. If the last day of the month falls on a weekend, the deadline is moved to the next business day. That's why The last day for filing a return for March 2018 is May 3, not April 30th.
You need to submit a report from the month when the organization actually began extracting minerals. That is, if a license has been obtained, registration as a mineral extraction tax payer has been made, but production has not begun, then there is no need to submit a declaration. However, if production was started and then suspended, there is no reporting exemption.
Attention! If an organization has suspended mineral extraction, a mineral extraction tax declaration must still be submitted.
The declaration is submitted by locationIorganizations andwhetherplace of residence of an individual entrepreneur. In this case, it does not matter that the subject is registered as a mineral extraction tax payer with another tax office - the report must be submitted to “your” Federal Tax Service.
The presentation format depends on the size of the taxpayer. If there are more than 100 people for the previous year, then you only need to report electronically using TKS. Other entities may choose electronic or paper format at their discretion. In the latter case, you can submit documents in person, through an authorized representative or by mail.
Composition of the declaration and its completion
In addition to the title page, the mineral extraction tax declaration has 7 more sections. Common to all report filers is the title and Section 1, which reflects the amount of tax payable. Otherwise, you only need to fill out those sections for which there are indicators. Respectively, if for sectionAthere are no indicators, then include them in the declarationhisno need. The following table provides information about which types of activities require completion of each section of the report.
Table 1. Required sections of the mineral extraction tax declaration depending on the activity
Section number |
When filled/what is reflected |
Title page |
Fill out everything |
Fill everything out. The amount of tax payable to the budget is reflected |
|
When producing dehydrated, desalted and stabilized oil, with the exception of production at a new offshore hydrocarbon field |
|
When producing gas, flammable natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field |
|
When extracting hydrocarbons from a new offshore hydrocarbon field |
|
Data serving as the basis for calculating and paying tax, with the exception of hydrocarbon raw materials (except associated gas) and coal |
|
Determining the cost of a unit of extracted minerals based on the estimated cost |
|
When mining coal in a subsoil area |
Responsibility
For late submission of a declaration, the entity may be fined in accordance with Article 119 of the Tax Code. The fine will be 5% of the tax amount for each month of delay (full and incomplete), but not less than 1 thousand rubles and not more than 30% of the amount. In addition, it may follow blocking of current account.
If you fail to pay the tax or are late, a fine may be imposed under Article 122 of the Tax Code of the Russian Federation. Its size is 20-40% of the tax amount. You will also have to pay a penalty in the amount of 1/300 of the refinancing rate for each day of delay.
Regulations
- Order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197 “On approval of the form of the tax return for the mineral extraction tax, the procedure for filling it out, as well as the format for submitting the tax return for the mineral extraction tax in electronic form” ;
- Tax Code of the Russian Federation, Chapter 26 “Tax on mineral extraction”;
- Letter of the Federal Tax Service of Russia dated November 24, 2015 No. SD-4-3/20437@ “On approval of the control ratios of the mineral extraction tax declaration”
Table 2. Procedure for filling out sections of the mineral extraction tax declaration
Line | Content |
Section 2. To be completed separately for oil produced at each site | |
010 | Fossil species code 03100 (already entered) |
020 | BCP for mineral extraction tax on oil |
Code of the unit of measurement for the amount of oil produced is “168” according to OKEI (Appendix 4 to the Procedure) |
|
Subsection 2.1. The amount of oil is reflected separately for each license |
|
OKTMO code of the territory in which the organization pays tax |
|
The value of the indicator Dm (Article 342.5 of the Tax Code of the Russian Federation) |
|
The value of the KNDPI indicator (clause 1 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The value of the Kc coefficient (clause 3 of Article 342 of the Tax Code of the Russian Federation) |
|
The value of the Kv coefficient (clause 2 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The degree of depletion of reserves of the St site, calculated for the coefficient Kv (clause 2 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The value of the Kz coefficient (clause 3 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The value of the Kdv coefficient (subclause 4 of clause 3 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The value of the Kcan coefficient (clause 4 of Article 342.5 of the Tax Code of the Russian Federation) |
|
The amount of tax on oil extracted from a subsoil plot, calculated in accordance with subclause 5.5.11 of the Procedure |
|
Tax deduction amount (if any) |
|
Amount of tax to be paid: Line 130 - Line 140 |
|
Subsection 2.1.1. Filled out for deposits in areas for which the details of the license for the right to use are indicated in line 050 of subsection 2.1, for which the coefficient is 1 |
|
Code of the basis for taxation of minerals (Appendix No. 3 to the Procedure) |
|
The amount of oil produced, subject to taxation at the rate corresponding to the code from column 1 |
|
Subsection 2.1.2. Filled out under the conditions specified in clause 5.7 of the Procedure |
|
Name of deposit |
|
Effective oil-saturated thickness of the formation in meters. If oil is extracted from deposits not specified in subparagraphs 3 and 4 of paragraph 1 of Article 342.2 of the Tax Code of the Russian Federation, a dash is added |
|
Reservoir permeability index in µm2 in case of applying the Kd coefficient value. If oil is extracted from deposits not specified in subparagraphs 3 and 4 of paragraph 1 of Article 342.2 of the Tax Code of the Russian Federation, a dash is added |
|
Depth of productive deposits in meters |
|
Oil density g/cm3 |
|
Indicator Dm (Article 342.5 of the Tax Code of the Russian Federation). Determined in accordance with the conditions from clause 5.7.6 of the Procedure |
|
Degree of depletion of deposit reserves (clause 5 of Article 342.2 of the Tax Code of the Russian Federation) |
|
The value of the Kd coefficient (Article 342.2 of the Tax Code of the Russian Federation) |
|
Number of tax periods for applying the Kd coefficient<1 (пункт 2 статьи 346.21 НК РФ). По залежам, для которых Кд=1, ставится прочерк |
|
The value of the Kdv coefficient (Article 342.2 of the Tax Code of the Russian Federation). If Kd=1, put a dash |
|
Number of tax periods for applying the rate of 0 rubles (subclause 21 of clause 1 of Article 342 of the Tax Code of the Russian Federation) |
|
The amount of calculated tax in accordance with clause 5.7.12 of the Procedure |
|
The amount of oil extracted from the deposit, taxed at the rate corresponding to the code from column 1 |
|
Section 3. To be completed separately for BCC and separately for gas and gas condensate |
|
Fossil type code: 03200 - for gas condensate, 03300 - for gas (Appendix No. 2 to the Procedure) |
|
BCP for mineral extraction tax on gas or gas condensate |
|
Code of the unit of measurement for the amount of extracted minerals according to OKEI: 114 - for gas, 168 - for gas condensate (Appendix No. 4 to the Procedure) |
|
Tax amount = Sum of values specified in Line 190 all subsections 3.1.1 for all deposits related to the subsoil area, details of the license for the right to use which are indicated in line 090 of subsection 3.1 |
|
The value of the Tg indicator (clause 14 of Article 342.4 of the Tax Code of the Russian Federation). Gas condensate is marked with a dash |
|
The value of the O coefficient (clause 5 of Article 342.4 of the Tax Code of the Russian Federation) |
|
The value of the Kgpn coefficient (clause 6 of Article 342.4 of the Tax Code of the Russian Federation) |
|
Subsection 3.1. The quantity of minerals is indicated separately for each license |
|
OKTMO code |
|
Indicator Свг (clause 13 of Article 342.2 of the Tax Code of the Russian Federation) |
|
Basic value of a unit of standard fuel Eut (clause 1 of Article 342.4 of the Tax Code of the Russian Federation) |
|
The value of the Kkm coefficient (subclause 15 of Article 342.4 of the Tax Code of the Russian Federation). For natural gas there is a dash |
|
The value of the Dg coefficient (clause 3 of Article 342.4 of the Tax Code of the Russian Federation) |
|
Subsection 3.1.1. The quantity of minerals extracted from the subsoil plot is indicated in accordance with the license from line 90 of subsection 3.1. Information is reflected separately for each deposit |
|
Full name of the specific deposit |
|
Depth |
|
Density: for gas condensate deposits - in g/cub. cm; for natural combustible gas deposits - gas density in air |
|
The value of the coefficients Kvg, Kr, Kgz, Kas, Korz (clauses 8-12 of Article 342.4 of the Tax Code of the Russian Federation, respectively) |
|
The value of the Kc coefficient (clause 7 of Article 342.4 of the Tax Code of the Russian Federation) |
|
The amount of tax calculated in accordance with clause 6.10.5 of the Procedure |
|
Taxation grounds code in accordance with Appendix No. 3 to the Procedure |
|
The quantity of extracted minerals subject to taxation at the rate corresponding to the code from column 1 |
|
Section 4. To be completed separately for each type of mineral mined in an offshore field |
|
Fossil species code (Appendix No. 2 to the Procedure):
03100 - oil; 03200 - gas condensate; |
|
BCC on which tax is paid. For associated gas, zeros are indicated |
|
License parameters - series, number, type |
|
Name of the new offshore hydrocarbon deposit (as in the license) |
|
Month and year of production start |
|
Code of the basis for taxation of extracted minerals (Appendix No. 3 to the Procedure) |
|
The amount of extracted minerals, taxed at a rate that corresponds to the code entered in column 1 |
|
Month and year of production start |
|
Cost per unit of extracted mineral |
|
Minimum marginal cost per unit of hydrocarbon raw materials |
|
Quantity of mined minerals sold |
|
Revenues from sales |
|
Adjusted amount of revenue (clause 6 of Article 105.3 of the Tax Code of the Russian Federation). If absent, put a dash |
|
Tax base for extracted minerals (clause 7.16 of the Procedure) |
|
Tax amount = Line 130 x Tax rate. For associated gas, a zero is set |
|
Section 5. Filled out for minerals, the tax on which is calculated based on the cost of the extracted raw materials, data on which are not reflected in sections 2-4 and 7 |
|
BCC for tax according to the corresponding code. Regarding associated gas - zero |
|
Code of the unit of measurement of the amount of extracted minerals according to OKEI (Appendix No. 4 to the Procedure) |
|
Mineral extraction tax rate for the corresponding code |
|
Code of the municipality where the mineral extraction tax is paid |
|
License information - series, number and type |
|
Code of the basis for taxation of minerals (Appendix No. 3 to the Procedure) |
|
The amount of minerals taxed at the rate according to the corresponding code |
|
The value of the coefficient Kpodz. To be filled in during the extraction of standard ferrous metal ores (subclause 3 of clause 2 of Article 342 of the Tax Code of the Russian Federation) |
|
The value of the coefficient Ktd. To be completed by participants in regional investment projects (Article 342.3 of the Tax Code of the Russian Federation) |
|
Cost of a unit of extracted mineral resources (subclause 8.7.1 of clause 8.7 of the Procedure) |
|
The amount of mined minerals sold. If there is no implementation, a dash is added. In this case, Section 6 should be completed |
|
Revenues from sales |
|
Adjusted sales revenue (clause 6 of Article 105.3 of the Tax Code of the Russian Federation). If absent, put a dash |
|
Delivery costs (clauses 2 and 3 of Article 340 of the Tax Code of the Russian Federation, for concentrates and other intermediate products containing precious metals - clause 5 of Article 340 of the Tax Code of the Russian Federation) |
|
Expenses for refining chemically pure precious metal, for other minerals - a dash |
|
Mineral extraction tax base |
|
Tax amount (subclause 8.7.9 of clause 8.7 of the Procedure) |
|
Adjusted tax amount (clause 6 of Article 105.3 of the Tax Code of the Russian Federation). If absent, put a dash |
|
Section 6. To be completed in a single copy. The cost of a unit of extracted mineral is determined based on the estimated cost |
|
Information for calculating direct costs related to extracted minerals |
|
Information for calculating indirect and other costs related to extracted minerals |
|
Amount of expenses on lines 040 and 090 |
|
Code of the unit of measurement of the amount of extracted minerals according to OKEI (Appendix No. 4 to the Procedure) |
|
Fossil code (Appendix No. 2 to the Procedure) |
|
Quantity of extracted mineral by corresponding code |
|
Share of mined minerals in the total amount of mined minerals: Values in column 2 for a given fossil / Sum of values for all lines in column 2 |
|
Amount of mining expenses: Line 100 x Column 3 |
|
Section 7. Filled out separately for the corresponding BCC and separately for each subsoil area where coal was mined |
|
KBK on mineral extraction tax for mined coal |
|
License information - series, number, type |
|
Code of the unit of measurement of the amount of extracted minerals according to OKEI (Appendix No. 4 to the Procedure) |
|
OKTMO of the territory where the tax is paid |
|
The value of the coefficient Ktd (Article 342.3 of the Tax Code of the Russian Federation) |
|
Subsection 7.1. The amount of mined coal is reflected separately for each type of coal. |
|
Fossil species code (Appendix No. 2 to the Procedure) |
|
Code of the basis for taxation of mined coal at the rate from Article 342 of the Tax Code of the Russian Federation (Appendix No. 3 to the Procedure) |
|
The amount of coal mined at the rate from column 2 |
|
Subsection 7.2. Data on mineral extraction tax are reflected for each subsoil area |
|
The amount of balances not taken into account when determining the tax deduction of expenses at the beginning of the tax period (clause 4 of Article 343.1 of the Tax Code of the Russian Federation) |
|
The amount of expenses associated with ensuring safe conditions and labor protection during coal mining (clause 5 of Article 343.1 of the Tax Code of the Russian Federation): Line 070 = Line 080 + Line 090 + Line 100 |
|
Information for calculating line 070: line 080 - material expenses (Chapter 25 of the Tax Code of the Russian Federation); line 090 - expenses for the purchase or creation of depreciable property; line 100 - expenses for completion, additional equipment, modernization of fixed assets |
|
The amount of expenses associated with ensuring safe conditions and labor protection during coal mining, included in the tax deduction (not more than the maximum deduction amount): Line 060 + Line 070 is no more than Line 140 |
|
The value of the Kt coefficient (clause 3 of Article 343.1 of the Tax Code of the Russian Federation): Line 120 no more than 0.3 |
|
The amount of tax excluding deductions, determined in accordance with clause 10.8.6 of the Procedure |
|
Limit deduction amount = Line page 130 x Line 120 |
|
Tax amount including deduction = Line 130 - Line 110. When mining coal without taking into account the tax deduction, a dash is placed |
|
The amount of balances not taken into account when determining the deduction of expenses at the end of the period (clause 4 of Article 343.1 of the Tax Code of the Russian Federation): Line 160 = Line 060 + Line 070 - Line 110 |
|
Subsection 7.3 |
|
Month and year when the right to deduction arose |
|
Deduction amount as of date from line 170 |
|
The amount of deduction taken into account when calculating tax in previous periods |
|
The deduction amount taken into account when calculating tax in the current period |
|
Remaining amount of deduction: Line 180 - Line 190 - Line 200 |
|
Month and year of expiration of the right to deduction |
The next tax period for mineral extraction tax is coming to an end. Payers of this tax must submit declarations to the tax authorities no later than July 31. We'll tell you how to fill them out.
The mineral extraction tax declaration must be submitted at the location of the company. It consists of the following sections:
- Title page
- Section 1 “Amount of tax payable to the budget”
- Section 2 “Data serving as the basis for the calculation and payment of tax, with the exception of coal”
- Section 3 “Determination of the cost of a unit of extracted mineral resources based on the estimated cost”
- Section 4 “Data serving as the basis for the calculation and payment of tax when mining coal on a subsoil site.”
The form of the declaration and the procedure for filling it out were approved by the Federal Tax Service of Russia by order dated December 16, 2011 No. ММВ-7-3-928@. If the declaration is submitted in violation of the established deadlines, the company will face sanctions in accordance with the norms of the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. We are talking about them.
Companies that are recognized as subsoil users must pay the mineral extraction tax. Payers must obtain licenses to carry out mining. From the day they receive a license, companies will need to pay this tax.
The Tax Code allows companies to use two tax calculation options:
- Or the tax should be calculated based on data on the amount of minerals extracted,
- Or - based on the cost of the extracted mineral.
All MET payers must fill out the title page and sections 1-2 of the declaration. Section 3 must be completed only by those who determine the tax base using the calculation method. Section 4 is filled out by companies that mine coal and use the deduction.
On the title page, the accountant indicates information about the company - TIN, KPP, name, type of activity (OKVED code), telephone number. You must also indicate whether the company submits the initial declaration (if yes, indicate “0-”), and the inspection code where the declaration is sent.
Section 1– the smallest in volume in the entire declaration. Here you need to indicate
- KBK for tax
- OKTMO
- Tax amount.
The main indicators of the section are:
Column 3 - in it you must indicate the tax basis code
Column 4 – amount of mineral extracted. The accountant needs to indicate this indicator to the nearest thousandth, i.e. to the third decimal place.
If a situation arises that the company did not carry out production during the tax period and there is no data for column 4, then you need to put dashes or zeros.
Filling out the mineral extraction tax declaration. Reflection of the amount of extracted minerals subject to taxation. Filling out section 5 of the declaration.
Question: When filling out the mineral extraction tax declaration, in section 5, column 2, the quantity of extracted minerals subject to taxation at the tax rate corresponding to the tax base code entered in column 1 is indicated. Is the quantity indicated pure chemical or ligature?
Answer: In accordance with the procedure for filling out the mineral extraction tax declaration, approved by Order of the Federal Tax Service of Russia dated May 14, 2015 No. ММВ-7-3/197@, in column 1 of section 5 of the declaration, the code of the basis for taxation of extracted minerals is entered in accordance with Appendix No. 3 to this Procedure.
Column 2 indicates the quantity of extracted minerals subject to taxation at the tax rate corresponding to the tax basis code entered in column 1.
According to Appendix No. 3, for taxation at the generally established tax rate without applying the coefficient of 0.7, code 4000 is entered.
In accordance with sub. 5 and 6 clauses 2 art. 342 of the Tax Code of the Russian Federation, taxation for the extraction of concentrates and other semi-products containing gold is carried out at a tax rate of 6.0 percent.
The amount of extracted mineral resources is determined by the taxpayer independently in units of mass or volume (Clause 1, Article 339 of the Tax Code of the Russian Federation).
When extracting precious metals from primary (ore), alluvial and technogenic deposits, the amount of the extracted mineral is determined according to mandatory accounting during mining, carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones (clause 4 of Article 339 of the Tax Code of the Russian Federation).
Thus, column 2 indicates the ligature.
Rationale
From Order of the Federal Tax Service of Russia dated May 14, 2015 N ММВ-7-3/197@
"On approval of the form of the tax return for the mineral extraction tax, the procedure for filling it out, as well as the format for submitting the tax return for the mineral extraction tax in electronic form"
VI. The procedure for filling out Section 5 “Data serving as the basis for the calculation and payment of tax, with the exception of hydrocarbon raw materials (except associated gas) and coal” of the Declaration
8.1. Section 5 “Data serving as the basis for the calculation and payment of tax, with the exception of hydrocarbon raw materials (except associated gas) and coal” is filled out by the taxpayer separately according to the BCC and separately for each type of extracted mineral extracted from all subsoil areas provided to the taxpayer for use.
Section 5 is not completed for associated gas produced from new offshore hydrocarbon deposits (mineral type code “03401”, in accordance with Appendix No. 2 to this Procedure).
8.2. Line 010 indicates the code of the type of mineral extracted, in accordance with Appendix No. 2 to this Procedure.
8.3. Line 020 indicates the BCC, in accordance with which the tax is paid in respect of this extracted mineral.
When filling out Section 5 for associated gas (mineral type code “03400”, in accordance with Appendix No. 2 to this Procedure), zeros are entered on line 020.
8.4. Line 030 indicates the code of the unit of measurement of the amount of extracted minerals according to the All-Russian Classifier of Units of Measurement OK 015-94 (hereinafter referred to as OKEI), in accordance with Appendix No. 4 to this Procedure.
8.5. Line 040 indicates the tax rate established by paragraph 2 of Article 342 of the Code in relation to the mineral, the code of which is indicated on line 010 of Section 5.
8.6. Subsection 5.1 “Data on the quantity of mineral resources by subsoil plots and the peculiarities of their taxation” reflects the quantity of mineral resources in the context of OKTMO codes and licenses for the right to use subsoil.
8.6.1. Line 050 indicates the OKTMO code on the territory of which tax is paid for this type of extracted mineral.
8.6.2. Line 060 indicates the series, number and type of license for the right to use subsoil. For example: HUB 12345 TE.
8.6.3. Column 1 contains the code for the basis for taxation of extracted minerals, in accordance with Appendix No. 3 to this Procedure.
8.6.4. Column 2 indicates the quantity of extracted minerals subject to taxation at the tax rate corresponding to the tax basis code entered in column 1.
The amount of minerals extracted is determined accurate to the third decimal place.
05.07.2010magazine "Russian Tax Courier"
According to Article 334 of the Tax Code of the Russian Federation, taxpayers of mineral extraction tax are organizations and individual entrepreneurs recognized as users of subsoil in accordance with the legislation of the Russian Federation. At the same time, on the basis of Article 9 of the Law of the Russian Federation dated 02.21.92 No. 2395-1 “On Subsoil”, the user of the subsoil is recognized as a taxpayer of mineral extraction tax from the date of state registration of the license to use the subsoil plot.
The obligation of taxpayers to submit a tax return arises starting from the tax period in which mining actually began. The tax period for mineral extraction tax is a calendar month.
To which tax authority should the declaration be submitted and the information to be submitted?
The declaration is submitted to the tax authorities at the location of the organization (place of residence of the individual entrepreneur) no later than the last day of the month following the expired tax period.
Organizations registered with interregional (interdistrict) inspectorates of the Federal Tax Service of Russia for the largest taxpayers submit tax returns to these inspectorates.
Taxpayers operating under production sharing agreements submit a tax return for each agreement (separately from other activities) to the tax authorities at the location of the subsoil plot provided for use under the terms of the agreement.
If a subsoil plot provided for use under the terms of an agreement is located on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation, the tax return is submitted to the tax authority at the location of the organization.
The declaration is submitted in the form approved by order of the Ministry of Finance of Russia dated December 29, 2006 No. 185n, and consists of:
- title page;
- Section 1 “The amount of tax payable to the budget, according to the taxpayer”;
- Section 2 “Data serving as the basis for the calculation and payment of tax”;
- Section 3 “Estimation of the cost of a unit of extracted mineral resources based on the estimated cost.”
All taxpayers must submit a title page and sections 1 and 2. And section 3 is included in the tax return only if the value of any mineral is assessed based on the estimated value.
Moreover, this section is included in the tax return in a single copy, regardless of the amount of extracted minerals, the value of which is estimated using this method.
Let us remind you that the pages of the declaration are numbered in a continuous manner, regardless of the number of specific sections.
An example of filling out a mineral extraction tax declaration
Since the form of the declaration has not changed, let us recall the basic rules for its preparation using the example of a conditional organization - a payer of the mineral extraction tax.
Initial data
OJSC "Magma" (TIN 7732123456, KPP 773201001) carries out oil production on the basis of licenses for the right to use subsoil. The location of the organization is Moscow.
In June 2010, the taxpayer produced the following oil:
- in section 1 (license No. SYK 12345 NE) - 200 tons, including actual losses - 7 tons. The loss standard was approved at 4.52%;
- in section 2 (license No. TAT 12346 NE) - 130 tons, including actual losses - 4 tons. The approved loss standard is 2.04%.
Let’s assume that the price of Urals oil on world crude oil markets in June 2010 was $82.35 per barrel of oil, and the average dollar exchange rate was RUB 29.1983.
The value of the coefficient characterizing the dynamics of world oil prices in June was determined by the taxpayer independently (Article 342 of the Tax Code of the Russian Federation):
Kc = 7.5345 [(82.35 US dollars/barrel - 15 US dollars/barrel) × 29.198 rubles/$ USA: 261].
Due to the fact that the degree of depletion for deposits 1 and 2 is less than 0.8, the depletion coefficient for these deposits is taken equal to 1.
In addition, JSC Magma, in accordance with license No. TAT 00001 TE, mines construction sand. In June 2010, 35 tons of construction sand were extracted. The extracted sand was used in full for the organization’s own needs (that is, there was no sale).
The balance of work in progress (total for oil and sand) amounted to:
- at the beginning of June 2010 - 28,000 rubles;
- at the end of June - 36,000 rubles.
During the specified tax period, the taxpayer incurred the following types of expenses:
- for remuneration of workers involved in the extraction of mineral resources, as well as the amount of insurance premiums accrued on the specified amounts of remuneration - 140,000 rubles;
- payment for the services of third-party organizations for performing certain operations on mining - 80,000 rubles;
- purchase of components necessary for the repair of fixed assets used in mining - 21,000 rubles;
- development of natural resources - 73,000 rubles;
- reactivation of production facilities used in the extraction of mineral resources - 48,000 rubles;
- organization management - 190,000 rubles;
- improvement of safety precautions in the mining divisions of the organization - 86,000 rubles;
- advanced training for employees of the organization's accounting service - 30,000 rubles;
- the amount of accrued depreciation on depreciable property used in mining - 34,000 rubles;
- interest on debt obligations - 17,000 rubles.
The total amount of direct expenses of the organization (including other types of activities) is 210,000 rubles.
Calculation of the amount of mineral extraction tax for construction sand
Direct production costs (expenses for remuneration of workers involved in production and the amount of accrued depreciation on equipment used in production) amounted to RUB 174,000. (RUB 140,000 + RUB 34,000).
The amount of direct expenses related to mineral resources extracted in the tax period, taking into account the balances of work in progress - 166,000 rubles. (RUB 174,000 + RUB 28,000 - RUB 36,000).
Non-operating expenses related to extracted minerals (subclauses 6 and 7 of clause 4 of Article 340 of the Tax Code of the Russian Federation) amounted to 65,000 rubles. (48,000 rub. + 17,000 rub.).
The amount of indirect costs related to extracted minerals is RUB 260,000. (RUB 80,000 + RUB 21,000 + RUB 73,000 + RUB 86,000).
Indirect costs that are associated with both mining and other activities - RUB 220,000. (RUB 190,000 + RUB 30,000).
The share of indirect expenses attributable to mineral resources extracted in the tax period (determined in proportion to the share of direct expenses) is equal to 182,286 rubles. (RUB 220,000 × RUB 174,000 ÷ RUB 210,000).
The amount of indirect and other expenses related to mineral resources extracted in the tax period,
amounted to 507,286 rubles. (RUB 65,000 + RUB 260,000 + RUB 182,286).
The total amount of mining expenses incurred during the tax period (direct and indirect) is RUB 673,286. (RUB 166,000 + RUB 507,286).
The share of mined sand in the total volume of mined minerals is 0.096.
The amount of costs for sand extraction (estimated cost) is 64,635 rubles. (RUB 673,286 × 0.096).
The cost per unit of extracted minerals was 1,847 rubles/t (64,635 rubles ÷ 35 tons).
The amount of mineral extraction tax calculated on the extracted sand is 3,555 rubles. [(RUB 1,847/t × 35 t) × 5.5%].
Calculation of mineral extraction tax on extracted oil
First, it is necessary to determine the amount of permissible standard losses for subsoil areas:
- under license No. SYK 12345 NE - 9.04 tons (200 tons × 4.52%);
- under license No. TAT 12346 NE - 2.652 tons (130 tons × 2.04%%).
Since, according to license No. SYK 12345 NE, the amount of actual oil losses does not exceed the standard, in order to apply the zero tax rate, we take into account the amount of actual losses - 7 tons. Under license No. TAT 12346 NE, actual losses are greater than the standard ones, therefore, when calculating the mineral extraction tax, the amount is taken into account losses within the standard - 2.652 tons. Excessive losses are taxed at the generally established rate.
Thus, the amount of oil taxed at the generally established rate will be:
- under license No. SYK 12345 NE - 193 t (200 t - 7 t);
- under license No. TAT 12346 NE - 127.348 t (130 t - 2.652 t).
The total tax amount is 1,011,324 rubles. [(193 t + 127.348 t) × 419 rub./t × 7.5345 × 1].
Let's calculate the amounts of mineral extraction tax payable under various OKATO codes:
- under license No. SYK 12345 NE - 612,924 rubles. ;
- under license No. TAT 12346 NE - 398,400 rubles. .
Please note: if a taxpayer extracts minerals on the territory of several constituent entities of the Russian Federation and at the same time the mineral extracted on the territory of one of the constituent entities is fully subject to taxation at a zero mineral extraction tax rate, then in this case the distribution of the total tax amount according to individual OKATO codes should be made without taking into account the amount of minerals taxed at a preferential rate.
When drawing up the mineral extraction tax declaration for June 2010, JSC Magma must fill out two sections 2 - for construction sand and for oil, as well as sections 1 and 3. We do not consider the title page, since the procedure for filling it out is similar for all declarations.
Section 2 on oil. When filling out this section in relation to extracted oil, the organization indicates:
- on lines 010 and 020 - name and code of the type of mineral extracted in accordance with Appendix No. 1 to the Procedure for filling out the declaration - dehydrated, desalted and stabilized oil and 03100, respectively;
- on line 030 - KBK 182 1 07 01011 01 1000 110;
- in columns 1 and 2 - the serial number of the licensed area and the series, number and type of license - area 1, license No. SYK 12345 NE and area 2, license No. TAT 12346 NE (since the organization has two licenses for the right to use subsoil);
- column 3 - code of the basis for taxation of extracted minerals at a rate of 0% (rub.) and other features of the calculation and payment of tax at a tax rate of 0% in accordance with Appendix No. 2 to the Procedure for filling out the declaration - 1010;
- column 4 - the amount of extracted minerals subject to taxation at a rate of 0% on the appropriate basis - 7 and 2.652;
- column 5 - code of the basis for taxation of extracted minerals at a rate of 0% (rub.) and other features of the calculation and payment of tax at the tax rate established by paragraph 2 of Article 342 of the Tax Code of the Russian Federation, in accordance with Appendix No. 2 to the Procedure for filling out the declaration - 4000;
- column 6 - the amount of extracted minerals subject to taxation at the rate established by paragraph 2 of Article 342 of the Tax Code of the Russian Federation, on the appropriate basis - 193 and 127.348;
- Column 7 - the value of the K coefficient used in oil production is 1.
Section 2 on sand. When filling out this section regarding the extracted construction sand, Magma OJSC indicates:
- on lines 010 and 020 - name and code of the type of mineral extracted in accordance with Appendix No. 1 to the Procedure for filling out the declaration - natural construction sand and 10008, respectively;
- line 030 - KBK 182 1 07 01020 01 1000 110;
- lines 040 and 050 - the unit of measurement of the extracted mineral and the OKEI code - ton and 168, respectively.
In the table (line 060), JSC Magma reflects the indicators of the amount of extracted minerals for all subsoil areas provided to it for use:
- in columns 1 and 2 - the serial number of the licensed area and the series, number and type of license - area 1, license No. TAT 12346 NE;
- column 5 - 4000;
- Column 6 - amount of extracted minerals - 35.
In columns 3, 4 and 7, the organization will put dashes.
Section 1. It calculates the amount of mineral extraction tax payable to the budget. Its indicators are formed on the basis of data from sections 2.
On lines 010 for each type of extracted mineral, in accordance with Appendix No. 1 to the Procedure for filling out the declaration, the taxpayer indicates the necessary BCCs, and on lines 020 - the corresponding OKATO codes.
In relation to the extracted oil (for areas 1 and 2), JSC Magma enters KBK 182 1 07 01011 01 1000 110, OKATO 87425000000.
For construction sand - KBK 182 1 07 01020 01 1000 110, OKATO 92245000000.
On lines 030, the organization reflects the amounts of calculated tax:
- for oil (for sections 1 and 2) - 612,924 and 398,400 rubles;
- for construction sand - 3555 rubles.
Section 3. First, JSC Magma determines the total amount of expenses for the extraction of all minerals for the tax period. The organization indicates (based on the calculation data given on page 71):
- on line 010 - the amount of direct expenses incurred during the tax period for the extraction of mineral resources (oil and sand) - 174,000 rubles;
- lines 020 and 030 - the value of the balances of work in progress for the extraction of minerals, respectively, at the beginning and at the end of the tax period, calculated in accordance with paragraph 1 of Article 319 of the Tax Code of the Russian Federation - 28,000 and 36,000 rubles. respectively;
- line 040 - the amount of direct expenses related to mineral resources extracted in the tax period (including work in progress) - 166,000 rubles;
- lines 050 and 060 - the amount of non-operating and indirect expenses incurred in the tax period and related to extracted minerals - 65,000 and 260,000 rubles. respectively;
- line 070 - indirect costs associated with the extraction of mineral resources and subject to distribution between the costs of mining and the costs of other activities - 220,000 rubles;
- line 080 - the amount of all direct expenses incurred in the tax period - 210,000 rubles;
- line 090 - the amount of indirect and other (non-operating) expenses related to the sand extracted in the tax period, determined as the sum of the values of lines 050, 060 and 070, multiplied by the value of line 010 and divided by the indicator of line 080 - 507,286 rubles;
- line 100 - the total amount of expenses incurred in the tax period for the extraction of all minerals (the sum of the values of lines 040 and 090) - 673,286 rubles.
Using line 110 (in the table), the organization determines expenses for individual extracted minerals. Thus, for extracted oil, the taxpayer indicates:
- extracted mineral code - 03100;
- OKEI code - 168;
- quantity - 330 tons;
- the share of extracted oil in the total amount of extracted minerals is 0.904;
- Dash because oil is not valued based on estimated value.
In relation to mined sand, the organization should record:
- extracted mineral code - 10008;
- OKEI code - 168;
- quantity - 35 t;
- the share of mined sand in the total amount of mined minerals is 0.096;
- the amount of expenses for the extraction of a unit of minerals (sand) - 64,635 rubles.
In the new form of declaration for mineral extraction tax, the indicator “taxpayer’s expenses for delivery” (line 120 of section 5) can be based on clause 3 of Art. 340 Tax Code include the costs of loading sand in a quarry? The tax is calculated based on sales prices. Selling prices for buyers are indicated taking into account loading of sand. The loading itself is carried out by a third party and is accepted as expenses on the basis of acts of provision of forklift services.
Answer
Yes, you can. Shipping costs include:
How to draw up and submit a mineral extraction tax declaration
Tax base based on sales prices
Apply the method for calculating the cost of minerals (based on sales prices) while simultaneously meeting the following conditions:
If the proceeds for a mineral resource are received in foreign currency, then it must be converted into rubles at the Bank of Russia exchange rate that was in effect on the day the mineral resource was sold. The sales date in this case will be the date of payment or the date of shipment, depending on the method chosen by the organization for accounting for income and expenses for profit tax purposes.
The cost of a unit of extracted minerals, calculated using the above formula, should be rounded to the second decimal place according to the rules of arithmetic.
This procedure is provided for in paragraphs and Article 340 of the Tax Code of the Russian Federation.
An example of calculating the cost of extracted minerals based on prevailing selling prices
Alpha LLC is engaged in the extraction and sale of peat.
At the beginning of February, the organization had an unsold peat balance of 50 tons. In the same month, Alpha extracted another 300 tons of peat.
In February, the organization was able to sell only 200 tons of peat, including (prices are indicated without VAT and delivery costs):
- 60 tons of peat at a price of 130 rubles/t;
- 100 tons of peat at a price of 100 rubles/t;
- 40 tons of peat at a price of 120 rubles/t.
To calculate the tax base for mineral extraction tax for February, Alpha’s accountant determined the proceeds from the sale of peat in this month, regardless of when it was extracted:
60 t × 130 rub./t + 100 t × 100 rub./t + 40 t × 120 rub./t = 22,600 rub.
The cost of 1 ton of peat for calculating the mineral extraction tax is 113 rubles. (RUB 22,600: (60 t + 100 t + 40 t)).
The tax base for the mineral extraction tax for February (the cost of peat) amounted to 33,900 rubles. (300 t × 113 rub./t).