Declaration of mineral extraction tax: instructions for filling out. How to fill out and submit a mineral extraction tax declaration. A mineral extraction tax declaration is a sample of the rules for filling it out.
The next tax period for mineral extraction tax is coming to an end. Payers of this tax must submit declarations to the tax inspectorates 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:
- Front 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 declaration form 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-”), 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.
New form "Tax return for mineral extraction tax" officially approved by document Appendix No. 1 to the order of the Federal Tax Service of Russia dated December 20, 2018 N ММВ-7-3/827@.
More information about the use of the KND form 1151054:
- Review of the legal positions of the Constitutional Court and the Supreme Court of the Russian Federation for the second half of 2016 on taxation issues
Tax Code of the Russian Federation (based on the sales price of the extracted mineral - flotation concentrate), since the object of the mineral extraction tax... In 2013, the organization filed updated declarations on the mineral extraction tax for 2011, in which... an on-site tax audit mineral extraction tax, is obliged to reduce the tax base for corporate income tax by the amount of additional tax, if the tax is...
- Practice of the Supreme Court of the Russian Federation on tax disputes for February 2019
The desk audit of the primary tax return reflected only the additional accrual of tax arrears in connection with... land tax, taking into account its actual payment to the budget on the basis of an updated tax return... on prosecution under the initial tax return and the tax was paid after filing the updated one. .. circumstances, the Taxpayer, when determining the tax base for the mineral extraction tax for 2013, lawfully applied...
- How to minimize tax risks for VAT
Second only to mineral extraction tax and income tax. But the first two, compared to..., then they are deprived of the opportunity for a tax deduction or benefit. With... commissions of tax authorities on the legalization of the tax base", if your tax deductions for VAT... an example of calculating the share of tax deductions for VAT exceeding 89% is given. ... (if you sell products at a 10% tax rate), the amount without... is added, then you need to remember that the income tax return is formed on an accrual basis, and...
- Practice of the Constitutional Court of the Russian Federation on tax issues for 2018
The presence of errors (inaccurate information) in tax returns or calculations, as taken into account in... for registration, but before the deadline established by Article 174 of the Tax Code of the Russian Federation for submitting a tax return... for the specified tax period (no later than 25... minerals for the purposes of application of a preferential tax rate (0 percent) for mineral extraction tax. Position of the Court: Calculation of tax...
- Practice of the Constitutional Court of the Russian Federation on tax issues for the first half of 2018
The presence of errors (inaccurate information) in tax returns or calculations, as taken into account in... /579@ “On the procedure for determining the tax base for property tax for individuals based on... minerals for the purposes of applying a preferential tax rate (0 percent) on mineral extraction tax. Position of the Court: Calculation of tax..., including taking into account the provided tax benefits...
- Practice of the Supreme Court of the Russian Federation on tax disputes for November 2018
The amount of tax, the recalculation of tax liabilities made by the Taxpayer by submitting an updated tax return for added tax... annual losses in relation to the monthly extraction of minerals is contrary to the norms of tax legislation. Definition from... KMAruda Plant") - Having established that the extraction of raw ore without blasting... mining, and the costs of their acquisition are associated only with the necessary technological process for the extraction of minerals...
- Important legal positions of the Constitutional Court and the Supreme Court on taxation issues for the 4th quarter of 2017
Legislation on taxes and fees. Based on the results of a desk tax audit of the tax return submitted by the company for added tax... tax service for the city of Cheboksary). 16. The taxpayer’s use of water when carrying out mining activities... calculate and pay water tax, since, when carrying out licensed mining, it has the right... to withdraw water for carrying out mining activities is not included in this list...
- Practice of the Supreme Court of the Russian Federation on tax disputes for September 2016
Northern Izmailovo District) – Submission of updated tax returns for income tax, taking into account past losses... the conclusion about the lawful additional assessment of mineral extraction tax, recognizing the decision of the tax authority as legal and justified... in a declarative manner, despite the filing by the Taxpayer of a tax return on unified tax according to the simplified tax system for 2014... and its acceptance by the tax authority...
- The most common violations detected by the Federal Tax Service
Tax returns, clause 3, art. 204 of the Tax Code of the Russian Federation As a result of a comparative analysis of the tax return on... excise taxes on excisable goods, with the exception of... a unit of extracted mineral resource, leading to incomplete payment by the taxpayer of the amounts of mineral extraction tax clause 1... of which are not reflected in tax return for land tax, which gives reason to believe...
- Practice of the Supreme Court of the Russian Federation on tax disputes for February 2017
Such a violation as untimely submission of tax returns for UTII for 3 and 4... and indirect) for the extraction of all minerals in a specific subsoil area, directly related to the extraction of minerals, which... reduces tax liabilities in the form of an increase in tax expenses on profit and a decrease in income from the tax on... entails the validity of tax deductions for the value added tax on the specified product, since...
- Practice of the Supreme Court of the Russian Federation on tax disputes for March 2019
...) - The very fact of sending an updated tax return after the detection of an offense by the inspectorate is not ... included in the costs when forming the tax base for corporate income tax until the completion ... of the site, calculate the amount of land tax and submit a tax return. MET Determination from... to mining operations in order to determine the estimated value of minerals and that... provided for the development of mineral deposits and used for storage of overburden...
- Practice of the Supreme Court of the Russian Federation on tax disputes for January 2019
Reflection of corrected information in the current tax return is considered acceptable. In this case, it is assumed... by the time the error is corrected (filing a tax return), the income established by Article 78 has not expired when determining the tax base for income tax and is taxed at a rate of 20 percent... taken into account when forming the tax base for income tax profit of organizations based on paragraph 2 ... proof of the facts of extraction, unloading and removal from the deposit of mineral resources in the form of ...
- Practice of the Supreme Court of the Russian Federation on tax disputes for December 2017
The taxpayer did not submit tax returns for UTII to the inspectorate, did not fulfill the requirements for... The taxpayer in the updated land tax return for 2014 on the basis of a certificate received... from the tax authority was legal and justified. In determining the amount of minerals extracted, the courts found that the extraction of minerals... The taxpayer was involved in a tax evasion scheme aimed at obtaining an unjustified tax benefit under income tax...
- Practice of the Supreme Court of the Russian Federation on tax disputes October 2017
Distribution center UAZ) - The mere submission of a tax return, which was not the subject... reconstructed tax obligations, increasing the tax base for value added tax and corporate income tax... expenses - expenses directly related to oil production the contracting organization does not provide... the mined mineral is coal without division into grades, therefore, determining the tax base by...
- What debts of individual entrepreneurs will the state forgive?
Russian border, and taxes on mineral extraction), provided that at the time the decision was made... and did not submit income declarations to the Federal Tax Service (although it was necessary... it was reported that if the entrepreneur submitted the declaration, albeit late , then... tax to the budget and (or) submit a declaration, while avoiding penalties. The tax... amnesty of the present time provides for complete relief for some taxpayer debts - both for taxes...
Mineral extraction tax is paid by companies that extract minerals on the basis of a license. They are required to file a tax return monthly. Read more about this in our article prepared by Berator experts.
General procedure
The new declaration form and instructions for filling it out were approved by order of the Federal Tax Service of Russia dated May 14, 2015 MMV-7-3/197@. The same order approved the format for submitting the declaration in electronic form. The declaration using the new form must be submitted starting from June 2015.
The old declaration form was approved by order of the Federal Tax Service dated December 16, 2011 No. ММВ-7-3/928@. A declaration using the old form could be submitted for May 2015.
The mineral extraction tax declaration must be submitted to the tax office no later than the last day of the month following the reporting month.
Please note
If you do not submit your return on time, you will be fined. The amount of the fine is established by Article 119 of the Tax Code.
How to determine the amount of the fine, see Berator. Type in Berator’s search bar: “Responsibility for failure to submit a declaration.”
The declaration is submitted to the tax authorities:
- at the location of the Russian company, and for the largest taxpayers - to the inspectorate for the largest taxpayers;
- at the place of residence of the individual entrepreneur;
- at the place of operation of a branch or representative office of a foreign company.
If the average number of employees as of January 1 of the current calendar year exceeds 100 people, then the declaration is submitted in electronic form.
Please note
There is no need to submit a declaration to the tax authorities at the location of the subsoil plot.
However, the company needs to register there as a payer of the mineral extraction tax. There are two options.
1. Your company extracts minerals at its location. In this case, your company will be registered as a payer of mineral extraction tax at its location (automatically).
2. Your company mines minerals in another area. In this case, you need to submit an application for registration with the tax office at the location of the subsoil plot. The form of such an application is given in the order of the Ministry of Taxes of Russia dated December 31, 2003 No. BG-3-09/731.
JSC Aktiv is located and registered with the inspectorate in the Veliko-Ustyug district of the Vologda region. “Aktiv” produces sand and gravel mixture in the Kotlas district of the Arkhangelsk region. In this case, “Aktiv” must submit an application for registration to the tax office of the Kotlas region.
The declaration is submitted for all minerals at the same time. It includes a title page and seven sections, instead of four, as was the case in the old declaration.
New form
The new form of tax return for mineral extraction tax has been developed taking into account the latest changes in legislation. Due to these changes, three completely new sections have been included in the form:
Section 2 “Data serving as the basis for the calculation and payment of tax for the production of dehydrated, desalted and stabilized oil, with the exception of production at a new offshore hydrocarbon field”
Section 3 “Data serving as the basis for the calculation and payment of tax for the production of combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field”
Section 4 “Data serving as the basis for the calculation and payment of tax when extracting hydrocarbons from a new offshore hydrocarbon field”
Let's figure out how to fill them out.
Section 2
Section 2 of the declaration is filled out by the taxpayer separately for oil extracted from each subsoil plot provided to the taxpayer for use.
Section 2 is filled out separately for the BSC and separately for each type of extracted mineral.
On line 010 the code of the type of extracted mineral corresponding to oil is indicated - 03100
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.
Subsection 2.1 indicates the indicators of the amount of oil produced for all subsoil areas where the company produces:
- line 040 - OKTMO code;
- line 050 - series, number and type of license for the use of subsoil (for example: STV 12345 NE);
- on line 060 - the value of the indicator characterizing the characteristics of oil production (Dm), for oil extracted from deposits for which the value of the coefficient characterizing the degree of complexity of oil production (Kd) is equal to 1. The indicator Dm is determined accurate to the second decimal place;
- on line 070 - KNDPI indicator;
- on line 080 - coefficient characterizing the dynamics of world oil prices (Kts). It is rounded to the fourth decimal place;
- on line 090 - coefficient characterizing the degree of depletion of reserves of the subsoil site (Kv), Its value is also rounded to the fourth decimal place;
- on line 100 - the degree of depletion of reserves of the subsoil site (Sv) accurate to the fourth decimal place;
- on line 110 - a coefficient characterizing the amount of reserves of a specific subsoil area (Kz), also accurate to the fourth decimal place;
- on line 115 - the value of the coefficient characterizing the degree of depletion of a specific hydrocarbon deposit (Kdv);
- on line 120 - the value of the coefficient characterizing the region of production and the properties of oil (Kkan);
- on line 130 - the amount of tax calculated for oil production at the subsoil site. It depends on the indicator in column 1 of subsection 2.1.1. If the code “2000” is indicated in it, then:
If the code “4000” is indicated in column 1 of subsection 2.1.1, then:
The resulting tax amount must be added to the indicator of line 270 of all subsections 2.1.2 for all deposits related to the subsoil plot, the details of the license for the right to use which are indicated in line 050 of subsection 2.1. The result will be reflected on line 130;
- Line 140 indicates the amount of tax deduction to be applied in the manner established by Article 343.2 of the Tax Code. If there is no tax deduction amount, zero is entered on line 140;
- line 150 indicates the amount of tax payable to the budget for the extracted minerals, determined by the formula:
Line 150 | Line 130 | Line 140 |
Subsection 2.1.1 contains data on the amount of oil produced at the subsoil site, the details of the license for the right to use which are indicated in line 050 of subsection 2.1, for which the value of the coefficient Kd is 1
In column 1, the code for the basis for taxation of mineral resources is entered, in accordance with Appendix 3 to the Procedure for filling out the declaration.
Column 2 indicates the amount of oil produced, subject to taxation at the tax rate corresponding to the code entered in column 1. It is determined accurate to the third decimal place. This does not reflect the amount of oil produced from the reservoir:
For which the value of the coefficient Kd< 1,
Classified as Bazhenov, Abalak, Khadum or Domanik productive deposits, subject to the conditions provided for in subparagraph 21 of paragraph 1 of Article 342 of the Code,
In it, line 160 indicates the name of the hydrocarbon deposit. Line 170 indicates the effective oil-saturated thickness of the formation in meters. The sources of such information are the same as for line 160. Line 170 is filled in if Kd coefficient values of 0.4 or 0.8 are applied. In other cases, a dash is placed here.
Line 180 reflects the permeability indicator of the hydrocarbon reservoir in µm2 if Kd coefficient values of 0.4 or 0.8 are used. In other cases, a dash is placed here. The sources of information for completing this line are the same as for lines 160 and 170.
Line 190 indicates the depth of the productive hydrocarbon deposit in meters. If the state balance of mineral reserves reflects the range of depth of the productive formation, then line 190 indicates the minimum value.
Line 200 displays the oil density in g/cm3. If it is set as a range, then its minimum value is reflected here.
Line 210 indicates the value of the indicator characterizing the characteristics of oil production (Dm) for oil extracted from the deposit for which the value of the coefficient Kd< 1 и значение коэффициента Кдв 1, а также для нефти вязкостью более 200 мПа x с и менее 10 000 мПа x с (в пластовых условиях), для которой значение коэффициента Ккан равно нулю. Показатель Дм определяется с точностью до второго знака после запятой. При добыче нефти из залежи, отнесенной к баженовским, абалакским, хадумским или доманиковым продуктивным отложениям, по строке 210 ставится прочерк.
Line 220 indicates the degree of depletion of reserves of a particular hydrocarbon deposit accurate to the fourth decimal place.
Lines 160-200, 220 are filled out in accordance with the data of the state balance of mineral reserves, approved in the year preceding the year of the tax period, or according to the conclusion of the state examination of mineral reserves.
Line 230 indicates the value of the coefficient characterizing the degree of difficulty of oil production (Kd).
Line 240 indicates the number of tax periods for applying the Kd coefficient< 1.
Line 250 reflects the value of the coefficient characterizing the degree of depletion of a specific hydrocarbon deposit (Kdv) accurate to the fourth decimal place.
When filling out subsection 2.1.2 for deposits for which the coefficient Kd = 1, a dash is placed on lines 240-250.
Line 260 indicates the number of tax periods for applying the mineral extraction tax rate of 0 rubles. When extracting oil from deposits that do not belong to the Bazhenov, Abalak, Khadum or Domanik productive deposits, a dash is placed on line 260.
Line 270 indicates the amount of calculated tax on oil extracted from the deposit.
The amount for the specified line is determined depending on what code is indicated in column 1 of subsection 2.1.2:
If the code “2000” is specified, then:
If the code “4000” is indicated in column 1 of subsection 2.1.2, then:
Section 3
Section 3 is intended for data that serves as the basis for the calculation and payment of tax in the production of combustible natural gas and gas condensate, with the exception of production at a new offshore hydrocarbon field. It is filled out separately for the BSC and separately for each type of extracted mineral.
Line 010 indicates the type code of the extracted mineral “03200” (gas condensate) or “03300” (combustible natural gas).
Line 020 indicates the BCC, in accordance with which the tax is paid in respect of this extracted mineral.
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 (OKEY):
Line 040 indicates the amount of calculated tax on the extracted minerals. It is defined as the sum of the values of line 190 of all subsections 3.1.1 for all deposits related to the subsoil area, the details of the license for the right to use which are indicated in line 090 of subsection 3.1.
Line 050 indicates the value of the indicator characterizing the cost of transporting combustible natural gas (Tg). If the Tg indicator has a negative value, then in line 050 it is indicated with a minus sign. When filling out Section 3 for gas condensate, a dash is placed on line 050.
Line 060 indicates the coefficient characterizing the share of gas sales to Russian consumers in the total volume of gas (G) sold by the organization.
Line 070 indicates the coefficient characterizing the share of produced combustible natural gas (with the exception of associated gas) in the total volume of produced hydrocarbon raw materials (Kgpn).
IN subsection 3.1 you need to indicate the indicators (coefficients) used to calculate the tax on the subsoil plot. In this case, the amount of extracted mineral resources is reflected separately for each license for the right to use subsoil.
Line 080 indicates the OKTMO code on the territory of which tax is paid for this type of extracted mineral.
Line 090 reflects the series, number and type of license for the use of subsoil.
On line 100, the value of the degree of depletion of natural combustible gas reserves of a specific subsoil area (SVg) is indicated, accurate to the fourth decimal place.
Line 110 indicates the base value of the standard fuel unit (Eut) accurate to the fourth decimal place.
Line 120 indicates the value of the correction factor (Kkm). When filling out Section 3 on natural gas, a dash is placed on line 120.
Line 130 indicates the coefficient characterizing the share of produced natural combustible gas (except for associated gas) in the total amount of natural combustible gas (except for associated gas) and gas condensate produced in the expired tax period on a subsoil plot containing a hydrocarbon deposit (Dg) . Its value is determined to the fourth decimal place.
Subsection 3.1.1 is intended for data on the amount of minerals extracted from a subsoil plot, the details of the license for the right to use which are indicated in line 090 of subsection 3.1. It is filled out separately for each hydrocarbon deposit according to the state balance of mineral reserves approved in the year preceding the year of the tax period.
Line 140 indicates the full name of the specific deposit.
Line 150 indicates the depth of the hydrocarbon deposit. If it is indicated in the state balance of mineral reserves in the form of a range, then the minimum depth is indicated on line 150.
Line 160 displays the density in g/cubic meter. cm - for a gas condensate deposit, or gas density in air - for a natural combustible gas deposit.
Line 170 indicates the values of the coefficients Kvg, Kr, Kgz, Kas, Korz accurate to the fourth decimal place.
Line 180 indicates the value of the coefficient characterizing the degree of difficulty of extracting combustible natural gas and (or) gas condensate from hydrocarbon deposits (Kc). It is rounded to the fourth decimal place.
Line 190 indicates the amount of calculated tax. It is calculated according to the following rules.
If on line 010 of Section 3 the code 03200 (gas condensate) is indicated, and in column 1 of subsection 3.1.1 the tax base code “2000” is indicated, then:
If on line 010 of Section 3 the code 03200 (gas condensate) is indicated, and in column 1 of subsection 3.1.1 the tax base code “4000” is indicated, then:
If the code 03300 (combustible natural gas) is indicated on line 010 of Section 3, and “2000” is indicated in column 1 of subsection 3.1.1, then the tax amount is determined as follows:
If the code 03300 (combustible natural gas) is indicated on line 010 of Section 3, and “4000” is indicated in column 1 of subsection 3.1.1, then the tax amount is determined as follows:
Then, in column 1, the code for the basis for taxation of extracted minerals is entered, in accordance with Appendix 3 to the Procedure for filling out the declaration.
Column 2 indicates the amount of oil extracted from the hydrocarbon deposit, 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.
Section 4
Section 4 is completed when extracting hydrocarbons from a new offshore hydrocarbons field separately for each type of mineral.
Line 010 indicates one of the codes for the type of mineral extracted:
- 03100 - dehydrated, desalted and stabilized oil;
- 03200 - gas condensate from all types of hydrocarbon deposits, which has undergone field preparation technology in accordance with the technical project for field development, before being sent for processing;
- 03300 - flammable natural gas from all types of hydrocarbon deposits, with the exception of associated gas;
- 03401 - associated gas produced from new offshore hydrocarbon fields.
Line 020 indicates the BCC, in accordance with which the tax is paid in respect of this extracted mineral. If line 010 contains code 03401, then zeros are entered here.
Line 030 indicates the code of the unit of measurement of the amount of extracted minerals according to OKEI. You can find these codes in the previous subsection. (make a link to the subsection “Section 3”).
Line 040 indicates the OKTMO code on the territory of which the tax is paid, and line 050 indicates the series, number and type of license for the right to use subsoil.
Line 060 indicates the name of the new offshore hydrocarbon deposit in accordance with the license.
Line 070 reflects the month and year of the start of industrial production of hydrocarbons, in accordance with paragraph 6 of Article 338 of the Tax Code.
Column 1 contains the code for the basis for taxation of extracted minerals. It is given in Appendix 3 to the Procedure for filling out the declaration.
Column 2 indicates the amount of extracted minerals subject to taxation at the tax rate corresponding to the code entered in column 1. This indicator is determined accurate to the third decimal place.
Line 080 indicates the cost of a unit of extracted minerals, calculated in accordance with Articles 340 and 340.1 of the Tax Code. It is rounded to the second decimal place. If during the tax period for which the declaration is being filled out, hydrocarbon raw materials were not sold, then a dash is placed here.
Line 090 reflects the minimum marginal cost of a unit of hydrocarbon raw materials. It is calculated in the manner provided for in Article 340.1 of the Tax Code.
Line 100 indicates the amount of sold extracted minerals, and line 110 indicates the proceeds from the sale. Line 120 indicates the adjusted revenue from the sale of extracted minerals based on paragraph 6 of Article 105.3 of the Tax Code. If there was no implementation, then a dash is placed in lines 100-120
Line 130 indicates the tax base for the extracted minerals. In general, this indicator is determined for each type of mineral using the formula:
Line 130 | Line 080 |
There are three cases where a different formula is used to calculate the line 130 indicator:
- if the cost of a unit of extracted minerals, determined in accordance with Article 340 of the Tax Code, is less than its minimum marginal value, calculated in accordance with Article 340.1 of the Tax Code;
- if the taxpayer, on the basis of paragraph 5 of Article 340.1 of the Tax Code, determines the cost of the extracted mineral resource based on the minimum marginal cost of a unit of the extracted mineral resource;
- if the taxpayer does not sell hydrocarbons during the tax period (clause 6 of Article 340.1 of the Tax Code).
In these cases, the following formula is used:
When filling out section 4 for associated gas (if code 03401 is indicated in line 010), a zero is entered on lines 130 and 140.
Line 150 indicates the adjusted amount of calculated tax based on paragraph 6 of Article 105.3 of the Tax Code. If this indicator is missing, then a dash is placed here.
Don't lose sight
As for sections 1, 5, 6 and 7, they were “transferred” from the old declaration, but, of course, also with amendments.
Section 1 indicates the amount of tax you must pay to the budget. This amount is calculated in the remaining sections of the declaration.
Please note
The budget classification code (BCC), according to which the mineral extraction tax will be credited to the budget (line 010), was approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
Here is a list of these codes:
Type of payment |
|
182 1 07 01000 01 0000 110 | Mineral extraction tax |
182 1 07 01010 01 0000 110 | Tax on the extraction of mineral resources in the form of hydrocarbon raw materials |
182 1 07 01011 01 0000 110 | |
182 1 07 01012 01 0000 110 | Combustible natural gas from all types of hydrocarbon deposits |
182 1 07 01013 01 0000 110 | Gas condensate from all types of hydrocarbon deposits |
182 1 07 01020 01 0000 110 | Extraction tax for common minerals |
182 1 07 01030 01 0000 110 | Tax on the extraction of other minerals (except for minerals in the form of natural diamonds) |
182 1 07 01040 01 0000 110 | Tax on the extraction of mineral resources on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, when extracting mineral resources from the subsoil outside the territory of the Russian Federation |
182 1 07 01050 01 0000 110 | Mining tax on natural diamonds |
Section 5 is completed when calculating the tax on fossil fuels, with the exception of hydrocarbons (except associated gas) and coal. It is filled out separately for the BCC and separately for each type of mineral extracted from all subsoil areas provided to the taxpayer for use.
Section 6 is intended to determine the cost of a unit of extracted mineral resources based on the estimated cost and is filled out in the case of assessing the cost of any extracted mineral resource in accordance with paragraph 4 of Article 340 of the Tax Code based on the estimated cost. This section is included in the declaration in a single copy, regardless of the amount of minerals extracted, the value of which is determined in this way.
Section 7 reflects the data that serves as the basis for calculating and paying tax on coal mining. It is filled out separately for the corresponding BCC and separately for each subsoil site.
In conclusion, we note that the column “Reorganization (liquidation) form code” has been added to the title page form. The title page also indicates the TIN and KPP of the reorganized organization.
For other parameters, as usual, indicate:
1) TIN and KPP of the organization;
2) correction number;
3) the tax period for which the declaration was submitted;
4) the code of the tax authority to which the declaration is submitted, as well as the code for submitting the declaration to the tax authority;
5) full name of the organization or last name, first name and patronymic of the entrepreneur;
6) code of the type of economic activity of the taxpayer;
7) contact telephone number of the taxpayer;
8) the number of pages on which the Declaration is drawn up;
9) the number of sheets of supporting documents or their copies attached to the declaration.
Do not forget that in the column “I confirm the accuracy and completeness of the information specified in this declaration” you need to put “1” if the completeness and accuracy of the information is confirmed by the manager, or “2” if the completeness and accuracy of the information is confirmed by a representative of the company (entrepreneur).
If the declaration is submitted by a company, then in the line “last name, first name, patronymic in full” it is necessary to indicate line by line the last name, first name and patronymic of the head of the company. If the declaration is submitted by a representative of the company (entrepreneur), you must indicate his last name, first name and patronymic on this line, and in the field “Name of the document confirming the authority of the representative” - the number and date of the power of attorney.
You do not fill out the section “To be completed by a tax authority employee.”
How to fill out all sections of the updated mineral extraction tax declaration, see Berator. Type in the search bar: “Composition of the mineral extraction tax declaration.”
The best solution for an accountant
Berator is an electronic publication that will find the best solution for any accounting task. For each specific topic there is everything you need: a detailed algorithm of actions and postings, examples from the practice of real companies and samples of filling out documents.
Subsoil users, like other taxpayers, are obliged to submit tax reports. The essence of this is to prepare the appropriate report, mineral extraction tax declaration.
Taxpayers indicate basic information about themselves, show their income and expenses, calculate the tax base and the cost of extracted raw materials, apply benefits and calculate the amount of tax and advance payments to be paid. So, let's find out what is the procedure for filling out a tax return, where it is submitted, and whether losses need to be indicated in it.
Mineral extraction tax declaration form
Since mid-2015, a new mineral extraction tax declaration form has come into force under the number KND 1151054, which was approved by the relevant order of the Federal Tax Service. At the same time, the form that was valid until that time ceased to be used.
The new declaration, unlike the previous form, began to contain a larger number of sections. Such changes are due to the fact that taxpayers now have to calculate many more important indicators than before. However, this applies only to those mining companies that extract from deposits or. These important types of raw materials have changed, which is why new sections had to be introduced.
The new approved declaration form contains the following chapters:
- Title indicating basic information of the payer;
- 1st section with the total calculated amount of tax payable;
- 2nd section with data for calculating the mineral extraction tax on oil;
- Section 3 contains data for calculating gas production tax;
- 4th section calculation of mineral extraction tax for developers of a new offshore field;
- 5th section with data for calculating the tax on other types of minerals;
- 6th section for determining the cost of a unit of raw materials;
- Section 7 is used to calculate the mineral extraction tax on coal.
In accordance with the approved procedure for filling out the declaration, there are several important rules that must be followed. Let's take a closer look at these rules, and also look at how each section of the declaration is filled out.
Filling rules
First of all, it should be noted that the subsoil user is not required to fill out all sections of the declaration; he fills out only those that are related to the specifics of his activities. However, if an enterprise extracts several types of fossil raw materials, then a general report is filled out for all these types.
The title page of the new declaration is filled out in the same way as the first page of the old declaration. This section has not undergone significant changes. The following important information is included here:
- TIN and checkpoint;
- year and serial number of the tax period;
- code NO;
- or company name;
- cipher from ;
- contact information;
- number of pages;
- information about the authorized person.
The remaining sections each have their own specifics; in the declaration of the new form, they are divided into different categories.
The declaration is submitted monthly, since the tax period for the mineral extraction tax is a due date of one month. In this case, there is no need to summarize the cumulative total based on the results of previous periods. The amount is calculated and paid for each month separately.
How to fill out a document
Let us dwell in detail on filling out each section of the declaration.
Section 1
Here the amounts based on the results of all calculations from subsequent sections are usually indicated. Therefore, it will be more convenient to fill out this section last. In addition to the amount that needs to be paid, OKTMO is also indicated in this section. The form provides for calculations not for one OKTMO, but for several. This happens if a subsoil user produces in several areas on the territory of different regions of the country.
In the declaration, this is expressed in several blocks in which you can indicate the corresponding indicators for the amount, BCC and OKTMO. In this case, the amount of tax for a separate OKTMO is determined by the ratio of the total amount of tax to the product of the total amount of mineral extracted by its cost.
Section 2
Oil producers must fill out this section, since it concerns the extracted oil without taking into account impurities for each field that the companies use. This section was introduced in the new mineral extraction tax declaration form. He looked different in his old uniform.
It is quite clear how to fill out the lines in which you need to indicate BCC, OKTMO, series, number and type of license; they need to be taken from the source data. The calculation of oil production tax involves calculating coefficients that take into account:
- fluctuations in world oil prices;
- technological features;
- degree of depletion of reserves of the site and deposit;
- properties of raw materials and region of deposit development;
After calculating these coefficients for declaration lines from 060-120, you can calculate the amount of mineral extraction tax for a separate area - line 130. Line 140 also provides for the introduction of the amount of tax deduction for mineral extraction tax.
The section also contains two subsections, which also need to be filled out. The first is needed to reflect the natural values by which the amount of oil produced is judged. The second subsection contains data on oil production from hydrocarbon deposits. The values of the first subsection are calculated with the subtraction of the values of the second, so the second must be filled in before the first.
Section 3
This section affects the production of natural gas and gas condensate, excluding developers of new offshore fields. As in the second section, calculations for gas production are carried out separately for areas and deposits. In this case, on lines 050, 060 and 070 indicators are indicated that take into account:
- transportation cost;
- percentage of participation in sales of an individual company;
- share of gas production in total volumes.
According to the data specified in the development license, you can fill out lines 100-130.
Completing subsection 3.1.1 of the third section of the declaration is necessary to detail the deposit indicators. Here the parameters of the deposit are entered, such as its depth and density, as well as a coefficient that takes into account the complexity of the work of extracting raw materials. Line 190 includes the total tax amount for production from the deposit.
Section 4
It is filled by those subsoil users who are producing at a new offshore hydrocarbon deposit. Taxpayers themselves indicate the code of the extracted mineral, the name of the deposit and the start date of production.
The calculation of tax here comes down to determining the tax base, which is the product of the amount of extracted raw materials and the cost of its unit. As a cost, depending on the circumstances, miners can use either the minimum marginal cost at world prices or the estimated cost derived from expenses. You can use average price values if such a right is enshrined in the accounting policy of the enterprise.
The amount of mineral extraction tax in this section is calculated by multiplying the tax base by the corresponding rate. Sometimes adjustment factors are used in the formula for transactions of related parties to manipulate selling prices. The total is entered in line 140.
Section 5
It is intended to be filled out by those subsoil users who extract other types of minerals not reflected in previous sections of the declaration. These include:
- oil shale;
- ores;
- sand;
- precious metals.
The filling sequence is similar to filling out the previous sections: it all starts with entering the initial characteristics, and then the amount of extracted raw materials and the unit cost are determined. The latter indicator can be determined in one of several ways, taking into account sales proceeds or taking into account the initial assessment.
Sections 6 and 7
The section is needed to enter data on the assessment of the cost of a unit of extracted raw materials. First, the first subsection is filled in, where the total production costs are determined. Filling out the lines is not particularly difficult, since formulas and explanations are written at the bottom of each of them. The form takes into account direct, indirect and non-operating production costs.
The last seventh section is filled in by mining companies in the coal industry. The procedure for filling it out is similar to the procedure for filling out the fourth section of the declaration.
Report submission deadline
Mining companies pay mineral extraction tax 12 times a year, based on the results of each tax period equal to one month. The same applies to submitting reports; the declaration must be done monthly. Moreover, the deadline for submission cannot be later than the last day of the next month following the reporting period.
Each declaration for any past period should include tax calculations only for the extraction of those minerals for which the technological process of extracting them from the subsoil has been completed. After developing deposits and registering as a mineral extraction tax payer, the enterprise must submit a declaration in the month following the start of production work.
It is now very convenient to submit returns electronically; fewer and fewer taxpayers submit reports the old way, on paper. In addition to the deadline for submission, the following rule must also be observed: the declaration is usually submitted to the tax authority serving the area where the company's legal address is located, and the amount of tax itself is paid to the local budget of the district where mining operations are carried out. This is done by selecting the appropriate codes KBK and OKTMO.
Important information
- The place of filing a tax return is determined in accordance with. However, if the company is one of the largest taxpayers, then it will have to report to the corresponding interregional tax office.
- Even if a company has suspended mining, this does not mean that it no longer has to make a mineral extraction tax declaration. Reporting is provided in any case.
- When penalties were imposed on an enterprise for late submission of a mineral extraction tax return, they can be reduced if the taxpayer declares the presence of mitigating circumstances.
magazine "Russian Tax Courier"
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. 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 the 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 “Evaluation 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 minerals - 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 tons (130 tons - 2.652 tons).
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 a declaration on the mineral extraction tax 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 during 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.