About the data required for calculating the mineral extraction tax on oil for August 2021

Base What is subject to tax. This can be either the number of extracted minerals or their value. The tax base varies depending on the type of mineral, determined by the taxpayer independently. Benefits Not provided As such, tax benefits for this payment are not provided by the Tax Code. But the legislation defines a list of minerals, the extraction of which is taxed at a zero rate. Transfer procedure Tax reports must be provided by the taxpayer on a monthly basis. Period The period of time for which the tax is calculated. The tax period is determined to be one month. What is taxed, what subsoil? Extracted minerals are taxed.

Mining tax in 2021 - deadlines for submitting the report and paying the tax

Attention: We are talking only about objects obtained:

• from the bowels of the Russian Federation;
• from mining waste;
• from the subsoil of areas leased by the Russian Federation abroad.

Those minerals that are not on the balance sheet of the state, collection, paleontological and other resources according to the Tax Code of the Russian Federation are not subject to taxation. Mineral resources mean the products of quarries and mining enterprises, which are contained in raw materials obtained from the subsoil.

The object of this payment is only those minerals that have been extracted. These are hard and brown coal, anthracite, shale, peat, oil, gas, etc.

Mineral extraction tax – 2021

Mineral extraction tax (abbreviation for mineral extraction tax) is subject to accrual and payment by persons who have a license to use a site for the purpose of extracting minerals from its subsoil. Calculation standards and application rules are regulated by the Tax Code.

Mineral extraction tax: general information

Mined minerals can be divided into the following groups:

• flammable substances (coal, peat, shale);
• hydrocarbon products, which include oil and produced gas with methane;
• ore;
• various types of non-metallic raw materials extracted by mining and mining chemical enterprises;
• Mineral extraction tax is also charged on rare metals;
• colored stones;
• quartz raw materials;
• precious and semi-precious metals, stones;
• salt;
• water for medicinal purposes and industrial, extracted from underground or natural, thermal springs.

The full list is specified in Art. 337 Tax Code of the Russian Federation. The object of taxation of mineral extraction tax is the volume of mineral resources extracted on the territory of the Russian Federation and abroad (Article 336 of the Tax Code of the Russian Federation).

Raw materials obtained from sources that are not registered with the state and are not on balance sheet for government agencies are not subject to taxation.

Raw materials from this category of subsoil can be extracted by an entrepreneur to meet his own needs.

NDPI in 2021: rates and innovations

To calculate the amount of tax liabilities, two rate scales are used:

1. Interest grid (ad valorem rates), which is used when calculating tax based on the tax base expressed in the cost of raw materials.
2. Ruble rates (specific), which are assigned for each ton of raw materials, taken into account by production volume.

In paragraph 1 of Art. 342 of the Tax Code of the Russian Federation provides a list of minerals with a zero tax rate provided for them. Liabilities are calculated for each tax period - it is equal to a calendar month.

Law No. 286-FZ of September 30, 2021 amended the Tax Code of the Russian Federation. A tax deduction is provided for the tax on the production of combustible natural gas. To receive a deduction, several requirements must be met:

• the subsoil is located in the Black Sea (partially or completely);
• the deposit is not new;
• the enterprise carrying out production is registered in the Republic of Crimea or in the city of Sevastopol until 2021;
• in the reporting tax period, expenses were made on fixed assets (purchase, delivery, commissioning), which were included in the investment development program of the gas transportation system of the Republic of Kazakhstan and Sevastopol.

The amount of the deduction corresponds to the amount of costs actually incurred on fixed assets, but cannot be higher than the maximum value of the benefit (0.9 x tax amount).

Mineral extraction tax 2021: determination of the tax base

The taxable amount is withdrawn by the taxpayer independently. Calculations are made separately for each type of raw material. The cost of raw materials is calculated:

• at selling prices currently on the market;
• based on price indicators that do not take into account the amounts of subsidies received to cover the gap between the market and calculated price tags;
• according to calculated standards, if no sales were made for a specific type of raw material during the tax period.

The tax base for mineral extraction tax is determined as the number of minerals that were extracted by the enterprise, or the cost of raw materials received by mining organizations.

It is necessary to focus on quantitative indicators when developing oil, gas, and coal fields; the norm applies to multicomponent ores in the Krasnoyarsk Territory.

Cost values ​​are used in calculations for the extraction of other types of minerals and hydrocarbons in offshore areas of fields (oil, gas).

Mineral extraction tax in 2018

Tax Code of the Russian Federation);

• 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 (Article 342.5 of the Tax Code of the Russian Federation).

The deduction provided for by the Tax Code of the Russian Federation, applied to the calculated tax amount, is also special for such a fossil as oil. It is used in production carried out in the Republic of Tatarstan and Bashkortostan, and is provided for oil that is desalted, dehydrated and stabilized.

The amount of the deduction depends on the volume of the initial reserves of the field and is determined by a formula that takes a specific form depending on the year in which it is applied (Article 343.2 of the Tax Code of the Russian Federation). An example of oil tax calculation can be found here.

NDPI for gas in 2021

How to determine the tax base for calculating the mineral extraction tax if the company does not sell the extracted mineral resources, but uses them for further processing? Answer: As mentioned above, according to existing legislation, the tax base for calculating the mineral extraction tax is determined in two ways, depending on the type of mineral resource:

• Quantity of natural resources;
• Cost of natural resources;

In this case, the cost can be calculated in several ways (the organization chooses the most optimal one, taking into account the current situation):

• From the average level of sales prices for mineral resources as of the reporting date;
• From the average level of sales prices of mineral resources as of the reporting date, not including budget subsidies;
• Cost calculation taking into account all costs of production, processing, etc.

Mining tax in 2021 - deadlines for submitting the report and paying the tax

Attention Therefore, in relation to sand, the mineral extraction tax is 5.5%, about which you can see the table in more detail: The ad valorem rate is the customs duty rate, which is determined as a percentage of the customs value of goods.

Any product crossing the customs border is subject to customs taxation. This type of bet is more practical to apply to more expensive goods.

The customs duty is calculated according to the following formula: Where, TP is the customs duty, TST is the customs value of the goods, STP is the customs duty rate.

Summarizing the results of the tax review, it can be noted that taxes are a fairly important link in economic relationships in society. In this regard, the use of natural resources that are of a raw material nature creates an objective need for taxpayers to make settlements with the state.

Calculation of mineral extraction tax (fuel gas)

Coefficients for calculating the oil tax When calculating the mineral extraction tax on oil in 2021, special indicators (related only to this fossil) are used, such as:

• taking into account fluctuations in world prices and determined monthly by the Government of the Russian Federation or by independent calculation (clause 3 of Article 342 of the Tax Code of the Russian Federation);
• characterizing the degree of complexity of production and taking on a certain value depending on the specific characteristics of the deposit and the year of development (clauses 1, 2 of Article 342.2 of the Tax Code of the Russian Federation);
• 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 one (clauses 3, 6 of Art.

Mineral extraction tax in 2018

1. Solid – applies to oil, gas, gas condensate and coal.
2. Ad valorem – act in relation to other types of minerals.

In the first case, the legislation provides for reduction factors.

Source: https://bcg-group.ru/ndpi-na-gaz-v-2018-godu/

The Russian Ministry of Finance explained the procedure for calculating the dm indicator in the mineral extraction tax formula for oil

Important

Kts is determined monthly by the taxpayer independently. There is a formula for this: where C is the average price per month on the world market for Yurlas oil, which is expressed in US dollars per barrel, P is the average ratio of $ to the ruble.

The remaining coefficients are also determined by the taxpayer independently at the end of each tax period, in accordance with Art. 342.2 Tax Code of the Russian Federation. Gas Gas and its derivatives are subject to the mineral extraction tax on gas at a fixed rate, which is determined in rubles per 1 cubic meter.

m of produced gas. Each of these coefficients is calculated in accordance with Art. 342.4 Tax Code of the Russian Federation.

Mndpi in 2021 online calculator

If a situation arises that expenses have been incurred but the tax amount has not been accrued, they can be offset in the month when the tax is accrued. If in the reporting month expenses exceeded the deduction limit, then the difference can be offset over the next three years.

For example, Quarry LLC produced 20 tons of brown coal and 30 tons of anthracite in January. The tax rate for brown coal is 11 rubles per ton, for anthracite - 45 rubles per ton.

Info

In January, the company spent 4,500 rubles on labor protection measures. The value of the coefficient for mineral extraction tax is fixed in the accounting policy of the enterprise at the level of 0.25.

The remaining deduction can be applied within three years after the reporting month.

Mineral extraction tax - 2018

MET: data for calculating tax for January 2021 has been published. Attention, the Tax Code of the Russian Federation, dedicated to MET, changes have been made, but only one group of them is directly related to the year in question. It concerns a tax deduction that is available to taxpayers of Crimea and Sevastopol producing gas in the Black Sea. Otherwise, the procedure for calculating tax corresponds to that used in 2021, but some coefficients should be used in other values. The rules for determining the deadlines for payment and reporting are also preserved, corresponding, respectively, to the 25th and last day of the month following the reporting month.

What are the deadlines for paying the mineral extraction tax?

The deadline for paying the mineral extraction tax is fixed at the federal level and falls on the 25th day of the month following the previous tax period (Article 344 of the Tax Code of the Russian Federation). And given that the tax period for mineral extraction tax is a month (Article 341 of the Tax Code of the Russian Federation), the tax must be paid after the end of each month.

If the date of payment of mineral extraction tax is a weekend, payment must be made no later than the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The mineral extraction tax payment schedule in 2021 will look like this:

Check whether you are correctly filling out the payment order for the payment of mineral extraction tax with the help of explanations from ConsultantPlus experts. If you do not have access to the K+ system, get a trial online access for free.

If the mineral extraction tax payment is late, the company will have to pay penalties.

The tax is transferred to the account of the Federal Tax Service, which is responsible for collecting tax at the location of the subsoil (clause 2 of Article 343 of the Tax Code of the Russian Federation). If the subsoil used is located outside the territory of the Russian Federation, then the tax is paid to the tax authority at the place of registration of the organization or residence of the entrepreneur.

But it should be taken into account that the procedure for sending a declaration for mineral extraction tax is somewhat different, as well as the deadlines for sending reports for the corresponding tax. Let's consider these nuances in more detail.

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Mineral extraction tax (MET) 2017-2018

• From the resulting value, subtract the amount of expenses:

83400 – 2600 = 80800 rubles – the net cost of the mineral. Mineral extraction tax: 80800*10% = 8080 rubles. Question No. 2. Is it necessary to pay mineral extraction tax when the minerals extracted by an enterprise are used for subsequent processing and are not sold externally? Yes, in this case the subsoil user has an obligation to accrue and pay the mineral extraction tax.

Since the resulting product is not sold, but is used for further processing, the tax base will be calculated based on its estimated value. Question No. 3. Is there an obligation to pay mineral extraction tax on products obtained from waste from our own processing production? When an enterprise has obtained a mineral as a result of processing some natural resource, the mineral extraction tax need not be transferred.

From 2021, the mineral extraction tax will be raised 3.5 times - the Ministry of Finance required an additional 100 billion rubles

The budget for 2021 promises to be difficult due to the consequences of the crisis caused by the coronavirus pandemic - a serious deficit and an increase in public debt are expected already this year, and the situation may worsen further. Because of this, the Ministry of Finance is forced to look for new ways to fill the budget , and one option could be to increase the mineral extraction tax. In a normal situation, the mineral extraction tax provides a significant portion of budget revenues, but in 2021 its share may grow even more.

As Kommersant managed to find out, the Ministry of Finance secretly decided to increase the mineral extraction tax for some types of fertilizers and non-ferrous metal ores - by 3.5 times at once. This was discussed at a meeting of the government commission on amendments to the Tax Code. It turned out that in addition to adjusting the additional income tax (ATT), the Ministry of Finance intends to increase deductions for the chemical and metallurgical industries.

Thus, the increase in the mineral extraction tax will affect the following types of raw materials:

• potassium salts (tax – 3.8% of the cost);
• apatite-nepheline, apatite and phosphorite ores (tax - 4%);
• natural salts, pure sodium chloride, nephelines, bauxites, non-metallic mining raw materials, standard ores of non-ferrous metals (tax - 6%);
• iron ore (tax - 4.8%).

A rental coefficient of 3.5 will be applied to the amount of taxes on these types of resources (that is, in fact, the amount of tax will increase by 3.5 times).

Fertilizer producers (Phosagro, Eurochem and Uralkali) and metallurgical companies, NLMK, Rusal will have to pay the most additional taxes

Read also: The traffic police will collect documents for a faulty car. Service stations and tow trucks will make good money on this

Sources in large companies do not hide that the decision of the Ministry of Finance was unexpected, and everyone is “in shock.” Thus, due to additional tax payments, companies risk reducing investments and also not meeting covenants (minimum ratios) on the credit load. Other sources note that the Ministry of Finance simply needs to collect an additional 100 billion rubles, and the department does not respond to business objections.

Most experts believe that the actions of the Ministry of Finance may scare off investors and once again show the instability of the business environment. However, even in the new conditions, companies will pay about 5% of revenue in the form of mineral extraction tax, while oil companies pay much more - they spend more than half of all income on taxes.

What is mineral extraction tax (MET)

It is defined in monetary terms per 1 ton of product. An adjustment factor is applied to it, reflecting the dynamics of oil prices in the world. This indicator is calculated by the taxpayer independently, taking into account the average cost of a barrel of Yurlas oil and the average dollar-to-ruble ratio. When determining the value of the mineral extraction tax in relation to oil production, the following coefficients are also applied:

• designations;
• degree of development of the site;
• the amount of reserves of the site;
• degree of difficulty of production;
• degree of depletion of carbon raw materials.

These indicators are calculated by the subsoil user independently in accordance with the requirements of legislation in the field of taxation of natural resource extraction. Gas tax rate The gas tax rate is also determined in value terms per 1 cubic meter of fossil fuel.

Subsequently, it can only be changed if significant adjustments occur in the technical design or production process technology. The cost of extracted resources can be calculated in one of three options: Cost determination method Contents At sales prices in the reporting period, not including subsidies The method is applicable when there are government subsidies to the sales price At sales prices in the reporting period Applicable in the absence of government subsidies At estimated prices of the extracted product Used when there is no sale Subsoil tax deduction The mineral extraction tax deduction is the possibility of reducing the payment for expenses incurred during the reporting period when calculating the tax base.

Such costs are divided into direct and indirect.

Mineral extraction tax payment deadline

The deadlines for paying the mineral extraction tax are determined in Art. Tax Code of the Russian Federation, but the taxpayer has the opportunity to legally change them.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website. It's fast and free!

• What is the deadline for paying the mineral extraction tax in 2017-2018 - schedule
• Deadline for payment of mineral extraction tax and tax return
• Mineral extraction tax (MET)
• Mineral extraction tax (MET) 2019

What is the deadline for paying the mineral extraction tax in 2017-2018 - schedule

In this case, the amount of tax to be paid is calculated based on the share of the mineral extracted at each subsoil site in the total.

If the 25th falls on a weekend, the deadline for transferring the payment is extended until the next working day.

Thus, the mineral extraction tax in 2021 is paid within the following terms: for January - no later than February 27; for February - no later than March 27; for March - no later than April 25; for April - no later than May 25; for May - no later than June 26; for June - no later than July 25; for July - no later than August 25; for August - no later than September 25; for September - no later than October 25; for October - no later than November 27; for November - no later than December 25; for December - no later than January 25, 2021.

Let us immediately note that this is possible thanks to legal norms that establish benefits not only for the mineral extraction tax, but also for any other taxes. Thus, the payment of any tax can be deferred for 1 year, and the federal tax, which includes the mineral extraction tax, for 3 years.

At the same time, settlements with the Federal Tax Service can be carried out either at once, in the form of a deferment, or in stages, in the form of installments. The Federal Tax Service grants a deferment on the grounds specified in paragraph.

The payer is the recipient of budgetary allocations and other preferences that were not provided to him and without which he cannot pay the tax. The payer may become bankrupt due to a one-time payment of mineral extraction tax. The payer has seasonal production. A deferment for all items, except for the 2nd item, is provided for an amount of tax not exceeding the amount of net assets of the company item.

Declaration on mineral extraction tax in 2021 due dates for April, May, June and other months Along with paying the mineral extraction tax on time, taxpayers have another obligation directly related to it - submitting a declaration on this tax to the Federal Tax Service.

The declaration must be submitted from the tax period when mining actually began. Reports must be sent to the Federal Tax Service no later than the last day of the month following the previous tax period.

If the last day of the month is a weekend, then the deadline for submitting reports is extended until the next working day, as is the case with the payment of mineral extraction tax.

Thus, the declaration for the periods of 2021 is submitted within the following deadlines: for January - no later than February 28; for February - no later than March 31; for March - no later than May 2; for April - no later than May 31; for May - no later than June 30; for June - no later than July 31; for July - no later than August 31; for August - no later than October 2; for September - no later than October 31; for October - no later than November 30; for November - no later than January 9, 2021; for December - no later than January 31, 2018.

The current form of the reporting document was approved by order of the Federal Tax Service of Russia dated 14.

The declaration must be submitted to the territorial division of the Federal Tax Service in which the mineral extraction tax payer is registered, or to the representative office of the Federal Tax Service at the place of registration of the company as the largest taxpayer, if it has such status. In cases established by law, a taxpayer may exercise the right to defer or installment payment of mineral extraction tax to the budget.

In addition to the timely transfer of tax to the state, a business entity is also obliged to regularly - before the end of the month that follows the tax period - send a mineral extraction tax declaration to the Federal Tax Service. Subscribe to our accounting channel Yandex.

Deadline for payment of mineral extraction tax and tax return

Rates are established for each type of minerals by Article 342 of the Tax Code of the Russian Federation. In this case, the specified tax rate is multiplied by a coefficient characterizing the dynamics of world oil prices Kts.

The resulting product is reduced by the value of the indicator Dm, which characterizes the features of oil production. The value of the indicator Dm is determined in the manner established by Art.

In the formula for determining the coefficient Dm in the new edition of the Tax Code N 204 dated 28.

Kk for the period from January 1 to December 31, 2021 inclusive is equal to 306, 357 - for the period from January 1 to December 31, 2021 inclusive, 428 - for the period from January 1 to December 31, 2021 inclusive, 0 - from January 1, 2021 .

In 2021, the oil rate was 857 rubles.

In this case, the specified tax rate is multiplied by the base value of a unit of standard fuel, by a coefficient characterizing the degree of difficulty of extracting combustible natural gas and or gas condensate from hydrocarbon deposits, and by an adjustment coefficient; 35 rubles per 1,000 cubic meters of gas when extracting natural combustible gas from all types of hydrocarbon deposits.

In this case, the specified tax rate is multiplied by the base value of a unit of standard fuel and by a coefficient characterizing the degree of complexity of extracting combustible natural gas and or gas condensate from hydrocarbon deposits. The resulting product is summed with the value of the indicator characterizing the costs of transporting natural combustible gas.

If the amount received is less than 0, the tax rate is assumed to be 0. Tax rates for coal are multiplied by deflator coefficients, which are determined and subject to official publication in the manner established by the Government of the Russian Federation Resolution of the Government of the Russian Federation dated November 3, 2011.

N 902 “On the procedure for determining and officially publishing deflator coefficients for the mineral extraction tax rate for coal mining.” Deflator coefficients for the 1st quarter of 2017 will be: for anthracite - 1.102; for brown coal – 0.996; for coal, with the exception of anthracite, coking coal and brown coal – 1.132.

This was established by order of the Ministry of Economic Development of Russia dated 18. Last year, the conditions under which the coefficient Kcan is equal to zero in relation to subsoil areas completely or partially located in the Caspian Sea improved.

These conditions are included in a separate subparagraph 9 of paragraph 4 of Article 342.

In relation to oil produced in these subsoil areas, the Kcan coefficient remains zero until the 1st day of the month following the one in which one of the circumstances listed in the Tax Code of the Russian Federation occurred.

Such a circumstance is, for example, the achievement of a certain level of accumulated oil production, with the exception of the accumulated volume at new offshore fields in a given subsoil area. From 2021, this limit is 15 million tons.

Let us remind you that the basic value of the mineral extraction tax rate in relation to gas condensate from all types of hydrocarbon deposits is multiplied by the coefficient Kkm, as well as by the basic value of the standard fuel unit Eut and the coefficient Kc, which characterizes the degree of complexity of extracting combustible natural gas and or gas condensate from hydrocarbon deposits.

The value of the correction factor has changed as amended by Federal Law No. 30. From January 1, 2021, paragraph 15 of Article 342.

The Kgp new norm is set as follows: 1.7969 – for the period from January 1 to December 31, 2021 inclusive, 1.4022 – for the period from January 1 to December 31, 2021 inclusive, 1.4441 – for the period from January 1 to December 31 2021 inclusive - for taxpayers - owners of objects of the Unified Gas Supply System, or participants with an ownership interest; For other taxpayers, Kgp is equal to 1.

The tax deduction includes the following expenses: material expenses of the taxpayer, determined in the manner prescribed by Chapter 25 “Income Tax” of the Tax Code of the Russian Federation; taxpayer's expenses for the acquisition and creation of depreciable property; expenses for completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets.

The right to apply this tax deduction is directly related to the obligation of the mineral extraction tax payer - the employer to ensure safe working conditions and their protection.

The procedure for recognizing expenses for the purpose of applying this deduction must be reflected in the accounting policy for tax purposes. Procedure and deadlines for tax payment, reporting At the end of the month, the amount of tax is calculated separately for each type of extracted minerals.

The tax is payable 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.

Subsoil users pay regular payments quarterly no later than the last day of the month following the expired quarter, in equal shares in the amount of one-fourth of the payment amount calculated for the year, Law of the Russian Federation dated 21.

The procedure and conditions for collecting regular payments for the use of subsoil from subsoil users are established by the Government of the Russian Federation, and the amounts of these payments are sent to the federal budget.

The mineral extraction tax declaration is submitted to the tax authority at the location of the Russian organization, the place of residence of the individual entrepreneur, the place of activity of the foreign organization through branches and representative offices established on the territory of the Russian Federation. The obligation to submit a tax return arises starting from the tax period in which the actual extraction of mineral resources began.

Submitted no later than the last day of the month following the expired tax period. The tax return for mineral extraction tax can be submitted both in paper and electronic form.

Please pay attention! Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form.

The same rule applies to the largest taxpayers. A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Mineral extraction tax: what's new in 2021? For 2021, some tax rates and the values ​​needed to calculate the ratios have changed. When paying tax on oil production, the rate will be 919 rubles for the period from January 1, 2021 per 1 ton of desalted, dehydrated and stabilized oil produced.

When calculating the mineral extraction tax on gas, the value of the adjustment coefficient has changed as amended by Federal Law No. 30. When paying arrears on all taxes, from October 1, 2021, the rules for calculating penalties change.

If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2021. Changes have been made to the rules for calculating penalties, which are established for organizations p.

Let us remind you that from 2021 the refinancing rate is equal to the key rate.

In this case, the amount of tax to be paid is calculated based on the share of the mineral extracted at each subsoil site in the total.

Calculation procedure and deadline for payment of mineral extraction tax. Share with your friends the procedure for calculation and payment. The tax amount is calculated as a percentage of the tax base corresponding to the tax rate. It is determined based on the results of the tax period for each mineral extracted.

The tax is payable at the location of each subsoil plot provided to the taxpayer for use. In this case, the amount of tax to be paid is calculated based on the share of the mineral extracted at each subsoil site in the total amount of extracted minerals of the corresponding type.

The amount of tax calculated for minerals mined outside the territory of the Russian Federation is payable at the location of the organization or place of residence of the individual entrepreneur. Payment deadlines.

The taxpayer is required to submit a tax return starting from the tax period in which the actual extraction of mineral resources began.

This declaration is submitted to the tax authorities at the location of the taxpayer’s residence no later than the last day of the month following the expired tax period.

The amount of tax payable at the end of the tax period is transferred to the budget no later than the 25th day of the month following the expired tax period.

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Mineral extraction tax (MET) 2019

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The amount of tax payable at the end of the tax period.

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Mndpi in 2021 online calculator

Such activity is recognized as an object of taxation if it is subject to compulsory licensing.

• Extracted outside of Russia from areas recognized as subsoil in accordance with international treaties. These plots must be leased or owned by the taxpayer on other grounds.
• To mineral resources for taxation under this tax, according to Art.
  337

  The Tax Code of the Russian Federation applies only to those minerals that can be mined. It can be:

• oil shale;
• hydrocarbon raw materials;
• peat;
• other listed in this article.

The following are not subject to tax:

• common minerals that are not listed on the state balance sheet;
• paleontological and other collectible minerals;
• other minerals that are listed in paragraph
  2 of Art.

Mineral extraction tax is a federal-level tax. The Tax Code of the Russian Federation has established that the tax base for the subsoil use tax is the quantitative ratio of minerals. These include oil, natural and associated gas, coal and gas condensate, and other minerals are determined only by the cost of the resource.

General tax provisions

Features of the application of federal tax, rates, benefits, deadlines for submitting mineral extraction tax in 2021 are regulated in Chapter 26 of the Tax Code of the Russian Federation.
In addition to the Tax Code of the Russian Federation, key conditions are presented in the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil”. According to these regulations, taxpayers are recognized as all economic entities that are officially recognized as users of subsoil. Moreover, companies located in Crimea and Sevastopol are also classified as taxpayers of mineral extraction tax.

The tax base is recognized as minerals that:

• mined in Russia;
• received outside the Russian Federation, in territories leased under international treaties (contracts, agreements);
• extracted from some type of waste, which are subject to separate licensing.

IMPORTANT!
The company is required to register within 30 calendar days from the date of receipt of official permission (license). In other words, the organization has one calendar month to register. Otherwise, penalties will be applied to the company.

Features of the application of legislative norms regarding the mineral extraction tax are in a separate material “MET”.

Determination of the tax base

The procedure for calculating the amount of duty on extracted minerals begins with the calculation of the tax base (TB). The latter, in turn, is determined by the quantity and cost of extracted resources.

The tax base, or the number of minerals, is measured only in physical terms, and is calculated by two methods - direct and indirect. After choosing a method for determining the amount of extracted raw materials, it is fixed in the accounting policy. Taking into account these data, a declaration is filled out. Each option is used under individual circumstances.

Direct calculation formula

Losses count like this

The second component of NB is cost. To calculate the cost of extracted raw materials, the payer uses three methods:

1. Based on the resulting estimated cost of the resource, excluding subsidiary investments.
2. Taking into account the value relevant during the current tax period.
3. Using the established estimated price of the extracted resource.

Method 1:

or

Method 2:

Method 3:

Mineral extraction tax calculation: instructions with examples

Mineral extraction tax is a federal-level tax. The Tax Code of the Russian Federation has established that the tax base for the subsoil use tax is the quantitative ratio of minerals.

These include oil, natural and associated gas, coal and gas condensate, and other minerals are determined only by the cost of the resource.

Therefore, without calculating the quantity and cost of extracted minerals, the total amount of tax cannot be determined.

Determination of the tax base

The procedure for calculating the amount of duty on extracted minerals begins with the calculation of the tax base (TB). The latter, in turn, is determined by the quantity and cost of extracted resources.

The tax base, or the number of minerals, is measured only in physical terms, and is calculated by two methods - direct and indirect. After choosing a method for determining the amount of extracted raw materials, it is fixed in the accounting policy. Taking into account these data, a declaration is filled out. Each option is used under individual circumstances.

Direct calculation formula

Losses count like this

The second component of NB is cost. To calculate the cost of extracted raw materials, the payer uses three methods:

1. Based on the resulting estimated cost of the resource, excluding subsidiary investments.
2. Taking into account the value relevant during the current tax period.
3. Using the established estimated price of the extracted resource.

Method 1:

or

Method 2:

Method 3:

Mineral extraction tax calculation with examples

At the moment, it is impossible to calculate the mineral extraction tax and fill out a mineral extraction tax declaration in the 1C program for all types of natural resources. But with the release of a new version, the program will support the corresponding codes. The direct amount of subsoil use tax is calculated using an accounting calculator using the formula:

The above formula applies to all natural resources that taxpayers extract, but some minerals have a number of features when calculated.

Oil

The Federal Tax Service has established that the tax on mineral resources for March 2021 must be calculated taking into account the following information:

• the average monthly price of Urals oil on the oil market, which is $63.58 per barrel;
• The average exchange rate of the dollar currency against the ruble equivalent, which was established by the Central Bank of the Russian Federation, is 57.0344 rubles / 1 dollar. CC = 10.6158. The formula used here is:
• CC is an element that shows price jumps in the world for a product, determined by the formula: Average oil prices are published every 15th of the month in Rossiyskaya Gazeta.
• DM is a standard that reflects the characteristics of product extraction, defined as follows:
• EF is a component that reflects the level of production of subsoil used in production;
• KZ - an element showing reserves in this area;
• CD - the indicator reflects the complexity of resource extraction in this well;
• KDV - indicates the level of oil product production in this well;
• KKAN - indicates the immediate area of ​​oil product production.

The mineral extraction tax coefficient is currently 559, while in 2015 it was 530.

An example of calculating the tax on black gold with real data for February 2021:

• the tax base is calculated in tons;
• tax tariff - 919 rubles/1 ton;
• CC = 8.5698;
• KNDPI = 559;
• CV = 0.3;
• KZ = 1;
• CCAN = 1;
• CD = 1;
• KDV = 1;
• CC = 306.

Conventionally, the organization received 10,000 tons of oil in February 2021. Using the formulas, we get:

10,000 * (919 * 8.5698 – 559 * 8.5698 * (1 – 0.3 * 1 * 1 * 1 * 1) – 306) = 42,162,835 rub.

This amount is the mineral extraction tax on oil production in a conditional example.

Coal

When calculating the mineral extraction tax, the organization takes into account the use of tax deductions, that is, whether the enterprise spends funds on employee safety and labor protection. The company makes these contributions in two ways: including it in the amount of other expenses or deducting it from the mineral extraction tax. When choosing one option or another, the organization consolidates it in the accounting policy of the enterprise and regularly uses the chosen method.

Without a tax deduction, the organization calculates the mineral extraction tax on coal according to the general rules:

• Determine the total amount of waste on safety and labor protection.
• The tax is calculated using the formula:
• Calculate the maximum amount of tax withheld:
• Compare the amount of actual costs for occupational safety and health. Sometimes expenses exceed the tax limit. In this case, it is included in the total amount of monthly deductions (up to 36 months).

Gas

Calculation formula:

When multiplying EUT, KS and TG, the result is a figure less than zero, then the rate will be zero. When calculating the EUT indicator, the monthly price tag and the coefficient reflecting the share of the extracted resource are taken into account.

Gas condensate

The mineral extraction tax for this condensate is calculated in the following way:

EUT and other data are calculated in the same way as gas indicators. The correction factor is calculated:

where KGP is an indicator that reflects income from gas exports.

Rate

Mineral extraction tax rates are set differentially depending on the type of resource, that is, each element has its own percentage. The mineral extraction tax rate for 2021 is divided into two types: percentage expression and in rubles.

Every year the tax rate undergoes changes, and each year the rate increases rather than decreases. But the reduced tariff, benefits and 0% rate make it easier to get busy.

• If the mineral extraction tax tariff on oil in 2021 was 857 rubles per ton, then in 2021 it increased to 919 rubles. At this time, the tariff has not increased further.
• The mineral extraction tax on gold in 2021 is 6%, and the tariff on other precious metals is 6.5%. According to Federal Law No. 41, the amount of tax on precious metals is calculated on the territory of the deposit.
• Gas and natural condensate is measured not only as a percentage, but also in rubles, which makes it more expensive: condensate - 42 rubles. for 1 thousand m3, 35 rubles. - natural fuel.
• The coal coefficient varies greatly between types of resource: the tariff for the extraction of brown coal is 11 rubles. per ton and 47 rubles. costs 1 ton of anthracite. The latter rate has been maintained since 2021.

Privileges

For some organizations, a reduction factor of 0.7 is provided. An enterprise uses it if it meets the requirements:

• before 07/01/2001, a company or individual entrepreneur paid OVMSB, but did not pay this duty for work on developed fields;
• the enterprise searched for and developed new deposits at its own expense, and government subsidies were compensated.

Zero rate

The 0% tariff rate is regulated by Art. 342 of the Tax Code of the Russian Federation, which contains information about natural resources that are not subject to duty. Mineral extraction tax is not paid in the following cases:

• in case of standard losses of obtained fossil raw materials during the work process;
• during the production of sand, associated, natural gas, its condensate, very thick oil;
• during the production of qualified associated tin ores;
• when receiving groundwater that contains minerals;
• when processing residues after the extraction of a natural resource;
• during the extraction of medicinal waters;
• when extracting water for agriculture. needs.

Also in paragraph 21 of Art. 342 of the Tax Code of the Russian Federation indicates specific geographical zones where extraction of natural resources is carried out free of mineral extraction tax.

Ad valorem

Ad valorem tariff indicators are used as a percentage of the cost of the extracted resource. According to Art. 342 of the Tax Code of the Russian Federation they vary between 0–8%.

In 2021, the Tax Code of the Russian Federation introduced a number of changes and innovations to the section dedicated to mineral extraction tax. Not only the indicators have changed and the coefficients have increased, but also the calculation formulas. They are relevant in this article.

Source: https://NalogObzor.info/publ/rascet-ndpi-instrukcia

Mineral extraction tax calculation with examples

At the moment, it is impossible to calculate the mineral extraction tax and fill out a mineral extraction tax declaration in the 1C program for all types of natural resources. But with the release of a new version, the program will support the corresponding codes. The direct amount of subsoil use tax is calculated using an accounting calculator using the formula:

The above formula applies to all natural resources that taxpayers extract, but some minerals have a number of features when calculated.

Oil

The Federal Tax Service has established that the tax on mineral resources for March 2021 must be calculated taking into account the following information:

• the average monthly price of Urals oil on the oil market, which is $63.58 per barrel;
• The average exchange rate of the dollar currency against the ruble equivalent, which was established by the Central Bank of the Russian Federation, is 57.0344 rubles / 1 dollar. CC = 10.6158. The formula used here is:
• CC is an element that shows price jumps in the world for a product, determined by the formula: Average oil prices are published every 15th of the month in Rossiyskaya Gazeta.
• DM is a standard that reflects the characteristics of product extraction, defined as follows:
• EF is a component that reflects the level of production of subsoil used in production;
• KZ - an element showing reserves in this area;
• CD - the indicator reflects the complexity of resource extraction in this well;
• KDV - indicates the level of oil product production in this well;
• KKAN - indicates the immediate area of ​​oil product production.

The mineral extraction tax coefficient is currently 559, while in 2015 it was 530.

An example of calculating the tax on black gold with real data for February 2021:

• the tax base is calculated in tons;
• tax tariff - 919 rubles/1 ton;
• CC = 8.5698;
• KNDPI = 559;
• CV = 0.3;
• KZ = 1;
• CCAN = 1;
• CD = 1;
• KDV = 1;
• CC = 306.

Conventionally, the organization received 10,000 tons of oil in February 2021. Using the formulas, we get:

10,000 * (919 * 8.5698 - 559 * 8.5698 * (1 - 0.3 * 1 * 1 * 1 * 1) - 306) = 42,162,835 rubles.

This amount is the mineral extraction tax on oil production in a conditional example.

Coal

When calculating the mineral extraction tax, the organization takes into account the use of tax deductions, that is, whether the enterprise spends funds on employee safety and labor protection. The company makes these contributions in two ways: including it in the amount of other expenses or deducting it from the mineral extraction tax. When choosing one option or another, the organization consolidates it in the accounting policy of the enterprise and regularly uses the chosen method.

Without a tax deduction, the organization calculates the mineral extraction tax on coal according to the general rules:

• Determine the total amount of waste on safety and labor protection.
• The tax is calculated using the formula:
• Calculate the maximum amount of tax withheld:
• Compare the amount of actual costs for occupational safety and health. Sometimes expenses exceed the tax limit. In this case, it is included in the total amount of monthly deductions (up to 36 months).

Gas

Calculation formula:

When multiplying EUT, KS and TG, the result is a figure less than zero, then the rate will be zero. When calculating the EUT indicator, the monthly price tag and the coefficient reflecting the share of the extracted resource are taken into account.

Gas condensate

The mineral extraction tax for this condensate is calculated in the following way:

EUT and other data are calculated in the same way as gas indicators. The correction factor is calculated:

where KGP is an indicator that reflects income from gas exports.

Changes in the tax system

The AIT assumes that oil workers will pay tax on proceeds from the sale of oil, and not on the volume of its production. In this case, income will be taxed minus capital investments, transportation costs and other important expenses. This approach is very beneficial for companies that develop “complex” oil fields.

The advantage of such progressive taxation is that the fiscal burden on oil companies will be significantly reduced, which means it will be profitable for them to invest in difficult projects. When profits from field development increase, the treasury will receive more taxes, and when deposits are depleted, contributions to the budget will decrease again. Thus, the project will remain profitable at all stages of its implementation.

It is assumed that the AIT rate may be 50%.

At the same time, the government notes that it does not plan to completely eliminate the mineral extraction tax. First, the AIT will be introduced as an experiment in relation to individual projects in order to evaluate its effectiveness. But in the future, the AIT should be the first step towards a thorough reform of the taxation system and making it more economically sound and flexible.

Rate

Mineral extraction tax rates are set differentially depending on the type of resource, that is, each element has its own percentage. The mineral extraction tax rate for 2021 is divided into two types: percentage expression and in rubles.

Every year the tax rate undergoes changes, and each year the rate increases rather than decreases. But the reduced tariff, benefits and 0% rate make it easier to get busy.

• If the mineral extraction tax tariff on oil in 2021 was 857 rubles per ton, then in 2021 it increased to 919 rubles. At this time, the tariff has not increased further.
• The mineral extraction tax on gold in 2021 is 6%, and the tariff on other precious metals is 6.5%. According to Federal Law No. 41, the amount of tax on precious metals is calculated on the territory of the deposit.
• Gas and natural condensate is measured not only as a percentage, but also in rubles, which makes it more expensive: condensate - 42 rubles. for 1 thousand m3, 35 rubles. - natural fuel.
• The coal coefficient varies greatly between types of resource: the tariff for the extraction of brown coal is 11 rubles. per ton and 47 rubles. costs 1 ton of anthracite. The latter rate has been maintained since 2021.

Privileges

For some organizations, a reduction factor of 0.7 is provided. An enterprise uses it if it meets the requirements:

• before 07/01/2001, a company or individual entrepreneur paid OVMSB, but did not pay this duty for work on developed fields;
• the enterprise searched for and developed new deposits at its own expense, and government subsidies were compensated.

Zero rate

The 0% tariff rate is regulated by Art. 342 of the Tax Code of the Russian Federation, which contains information about natural resources that are not subject to duty. Mineral extraction tax is not paid in the following cases:

• in case of standard losses of obtained fossil raw materials during the work process;
• during the production of sand, associated, natural gas, its condensate, very thick oil;
• during the production of qualified associated tin ores;
• when receiving groundwater that contains minerals;
• when processing residues after the extraction of a natural resource;
• during the extraction of medicinal waters;
• when extracting water for agriculture. needs.

Also in paragraph 21 of Art. 342 of the Tax Code of the Russian Federation indicates specific geographical zones where extraction of natural resources is carried out free of mineral extraction tax.

Ad valorem

Ad valorem tariff indicators are used as a percentage of the cost of the extracted resource. According to Art. 342 of the Tax Code of the Russian Federation they vary between 0–8%.

In 2021, the Tax Code of the Russian Federation introduced a number of changes and innovations to the section dedicated to mineral extraction tax. Not only the indicators have changed and the coefficients have increased, but also the calculation formulas. They are relevant in this article.

The Russian oil industry is a key sector of the oil complex, which provides almost all economic sectors and citizens with a rich range of fuels, fuels and lubricants and other petroleum products. About 13% of the world's oil reserves are located in Russia. As for production volumes, Russia extracts approximately 10% of all oil from the depths of the earth.

NDPI payment deadline

Organizations conducting their activities in the extraction of mineral resources are required to pay the appropriate tax (MET). The article will allow us to determine the deadlines for paying the mineral extraction tax in 2021, as well as determine the taxpayers, the tax base, and the tax rate of this tax.

What mineral extraction is subject to taxation?

In accordance with Art. 337 of the Tax Code of the Russian Federation, the types of minerals are:

Who is required to pay the mineral extraction tax (MET)?

According to Article 334 of the Tax Code of the Russian Federation, taxpayers of the mineral extraction tax are organizations and individual entrepreneurs recognized as users of subsoil in accordance with the legislation of the Russian Federation.

In accordance with the Law of the Russian Federation of February 21, 1992 N 2395-I “On Subsoil” (as amended and supplemented), subsoil users are recognized as business entities, including:

• participants of a simple partnership;
• Foreign citizens;
• legal entities.

Taxpayers are subject to registration as a taxpayer for the extraction of mineral resources at the location of the subsoil plot provided to the taxpayer for use within 30 calendar days from the date of state registration of the license (permit) for the use of the subsoil plot (Article 335 of the Tax Code of the Russian Federation).

Object of taxation of mineral extraction tax

Article 336 of the Tax Code of the Russian Federation subdivides which mineral resources can be recognized as objects of taxation and which cannot:

· minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing;

[3]

· minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.

· mined (collected) mineralogical, paleontological and other geological collection materials;

· minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance;

· minerals extracted from the mine's own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;

· drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures

What are the tax rates for mineral extraction?

Article 342 of the Tax Code of the Russian Federation specifies tax rates, calculated both as a percentage of production and in rubles per 1 ton.

Minerals whose extraction tax rate is 0% are also indicated

What is the tax base for paying the mineral extraction tax?

Taking into account the specifics of calculating the mineral extraction tax, the tax base is determined separately for each type of mineral.

In one case, the tax base is the quantity of extracted minerals, in other cases - the cost of extracted minerals.

The cost of extracted minerals is calculated using the following formula:

SDPI – cost of extracted minerals

KDPI – amount of mined minerals

Price – price excluding VAT and excise tax

Expenses – expenses for the delivery of minerals

KRDPI – amount of sold extracted minerals

Calculation of the amount of tax to be paid

• tax base – amount of extracted minerals:

RN – tax amount

KDPI – amount of mined minerals

TS – tax rate

• tax base – cost of extracted minerals:

RN – tax amount

SDPI – cost of extracted minerals

TS – tax rate

Tax period of mineral extraction tax

The Tax Code defines the tax period for calculating and paying the mineral extraction tax as a calendar month.

Mineral extraction tax payment deadline

The amount of mineral extraction tax must be paid no later than the 25th day of the month following the expired tax period (Article 344 of the Tax Code of the Russian Federation).

A tax return must be submitted to the Federal Tax Service for each tax period no later than the last day of the month following the expired tax period.

What is the deadline for paying the mineral extraction tax in 2019-2019 - schedule

The deadline for paying the mineral extraction tax, despite the fact that this tax is largely regulated by regional legislation, is established at the federal level and corresponds to the 25th day of the month following the reporting one. Transferring mineral extraction tax to the budget is an obligation closely related to the provision of reporting, in the preparation of which the taxpayer will have to pay attention to a number of important details.

Who pays the mineral extraction tax

Mineral extraction tax payers are business entities that have a license for subsoil use. Having received a license, its owner is automatically registered with the territorial representative office of the Federal Tax Service, which is responsible for collecting taxes at the location of the subsoil.

If an organization carries out work at shallow depths (for example, building a foundation for a residential building or office building on sandy soil), then, despite the actual use of sand and soil during construction, it will not have to issue a license for mineral extraction tax.

Structure of Russian oil revenues

The results of the activities of oil complex companies today represent a reliable basis for the country's balance of payments, stabilization of the ruble exchange rate and recovery after the crisis.

A key role in obtaining oil revenues in Russia is played by vertically integrated oil companies - oil companies that produce about 90% of the total volume of oil in the country. The oil industry accounts for approximately 12% of domestic industrial production, and the enterprises employ about 3% of the population. In fact, the oil industry is the basis of the Russian economy.

Oil and gas budget revenues include:

• Tax on income of oil companies from the sale of oil and gas products;
• Tax on the extraction of oil, natural gas and gas condensate from all existing fields;
• Excise taxes on gasoline, motor oil, diesel fuel;
• Customs duties on the export of crude oil and refined oil products, as well as natural gas;
• Dividends on state shares in oil producing companies.

Dynamics of Russian oil revenues

A positive trend in the growth of oil revenues began to be seen in 2011, when the country’s economy gradually began to recover from the crisis. In 2013, the share of oil revenues in the total amount of Russian budget revenues was 50.2%.

Despite the fact that in 2014, oil prices dropped by almost 2 times (previously a barrel cost $100-110, and then the price dropped to $65), the situation in the Russian economy has not changed - taxes and fees from the oil and gas sector remained the main source income for the domestic budget. In the first half of 2014, the budget received 3.7 trillion rubles in oil revenues, which amounted to 52% of all tax payments.

In the first 6 months of 2015, the Russian budget received 6.6 trillion rubles, of which 3.6 trillion came from taxes, and 2.3 trillion from customs duties. At the same time, the share of oil revenues amounted to 45% - 3 trillion rubles, respectively. As you can see, the collapse in prices reduced revenues, but only slightly.

However, in January-February 2021, the Ministry of Finance estimated that the share of oil revenues in the budget decreased by another 7.6%, amounting to 37.4% of all revenues. This is the lowest figure since the crisis in August 2009.

Forecast of oil revenues in 2017

The deal by OPEC members and other oil-producing countries outside the cartel to reduce production came after the Federal Reserve decided to raise rates by 25 basis points. In practice, a significant decrease in oil production has not yet occurred, but the price of “black gold” has increased by 20%, averaging $55 per barrel.

An increase in oil prices does not guarantee an improvement in the economic situation in Russia. When this figure remained at $100, growth in the Russian Federation slightly exceeded 1%. In 2021, the price of a barrel of oil was $44, and GDP fell by 0.5%, which is a minor change given the calculation error.

The 2021 budget includes a price of $40 per barrel. Even if the figure remains at $55, it will not have such a significant impact on the economy as other growth factors.

The only beneficiary of rising oil prices is the Russian budget, which in recent years, not so successful for the oil industry, has become “used” to doing without abundant oil revenues.

Nuances of calculating mineral extraction tax in relation to crushed stone

The policy of saving and freezing expenses has borne fruit: the dependence of the Russian budget on oil revenues has decreased. In 2016, they accounted for only 36% of total income, which in nominal terms equated to 4.9 trillion rubles. In 2021, oil and gas revenues will decline by another trillion.

Provided that the price of oil in 2021 remains at the level of 50-55 dollars, the volume of income from the industry will be equal to that of 2015. At the same time, taking into account forecasts for a decrease in inflation rates, the nominal tax base will grow exactly the same as in 2021.

In conclusion, it is worth mentioning the common myth that Russia is largely dependent on oil. The above statistics for 2013-2016 show that the share of oil revenues in the domestic budget is falling, but this does not significantly affect the growth rates of the economy as a whole. In addition, if you look at GDP, the share of hydrocarbons in it is only 16% - the rest comes from non-oil and gas sectors, the largest of which are manufacturing and services.