New form "Calculation of regular payments for subsoil use" officially approved by the document Order of the Ministry of Taxes of the Russian Federation dated February 11, 2004 N BG-3-21 / [email protected]
More details about the application of the form "Calculation of regular payments for the use of subsoil":
- The company can recalculate the payment for subsoil if the area has decreased
Recalculate the regular payment for subsoil use. Details are in the article. Officials explained how the company recalculate the regular payment for subsoil use. Details... -3-21/ [email protected] So, when calculating regular payments for the purpose of search, exploration and ... . At the same time, financiers recommend subsoil users to start calculating regular payments from that quarter, in ... the view should also be used when calculating a regular payment when changing during the quarter ...
- Note to the accountant: statements for the 1st quarter of 2009
31.12.2005 No. 858), calculations of regular payments for the use of subsoil (clause 6, article 43 of the Law ... tax Calculation of advance payments for the unified social tax (UST), presented for reporting ... organizations and entrepreneurs submit Calculation of advance payments for insurance premiums for ... specialists tax service, advance payment for the I quarter must be paid ... in the amount of advance payments for the IV quarter of 2008 ... No. 95n, called "Tax calculation for advance payments for land tax" and ...
- News of judicial arbitration practice March 20 - 26, 2006
IFTS to recover from the CJSC, which violated the deadline for submitting the calculation of regular payments for the use of subsoil, the fine provided for by the Tax Code ... of the Russian Federation for late submission of a tax return ..., since the deadline for submitting these calculations is provided for ... by the Law of the Russian Federation "On Subsoil", not ...
- Licensing of companies engaged in the development of natural resources
Determining the amount of the fee for issuing licenses for the right to use subsoil. Temporary methodical ... subsoil use at the expense of the federal budget. The amount of the fee for issuing a license for the right to use subsoil ... for the right to use subsoil; - expenses for determining (calculating) specific rates of regular payments for the use of subsoil (when issuing ... licenses providing for the geological study of a subsoil site, ...
- Review of legislative changes for November 2015
The procedure for determining income from interest for the use of funds by members of credit cooperatives ... its completion and submission. The calculation is made on an accrual basis for the first quarter, half a year ... confirming the fact of the provision of ongoing services for the past month, made immediately after ... There are no special provisions in the Subsoil Law regarding the calculation of a regular payment in that case ... . At the same time, the amount of payment does not depend on the beginning of the actual use of subsoil, the number of mined...
- Review of arbitration jurisprudence for an accountant November 1 - 11, 2015
documents for execution. Interest for the use of other people's money is accrued only ... in what cases can interest be collected for the use of other people's money If ... the regular payment is 1/4 of the annual payment The amount of payment does not depend on the beginning of the actual use of subsoil ... The Law on Subsoil has no special provisions regarding the calculation of a regular payment in that case ... Recall that the Ministry of Finance explained: the quarterly payment for the use of subsoil is a quarter of the annual and not ...
- Review of letters from the Ministry of Finance of the Russian Federation for September 2019
By law, work related to the implementation of regular transportation at regulated rates, ... another Russian organization, on a subsoil plot located on the territory of the Republic ... 74934 A cash receipt confirms the fact of calculations, but is not a document, ... their cost in installments payments for purchased items of fixed assets, ... services for the provision of automatic funds for temporary use individuals... details of all such settlements made for billing period not exceeding...
- News of judicial arbitration practice October 8 - 14, 2012
On a public road of federal significance, allowed exceeding the established limits ... and baggage on a regular transportation route outside the established regulatory ... it was established that repeated delays in payments were allowed by the borrower, due to ... in ... part 2 of the Code of Administrative Offenses of the Russian Federation for the use of subsoil in violation of the conditions provided for ... re-registration of the right to permanent (perpetual) use of a land plot in connection with ...
- income tax in 2017. Clarifications of the Ministry of Finance of Russia
... /13147 When transferring licenses for the use of subsoil for a fee to a subsidiary, the taxpayer - ... but such short-term periods occur regularly and occur over a long period ... the debt obligation was paid before calculating the positive difference between the accrued interest ... subsequent tax (reporting) periods of updated calculations (tax returns) for tax ... (sublease), documents confirming payment of rental payments, act of acceptance and transfer of leased property ...
- The court of honor or the highest commission on ethics for scientific and scientific-pedagogical workers is an overripe necessity
Enterprise productivity. Purpose, calculation methods and scope”. This... once a year special issue is regularly published for the money of most members of the NCPC... trade deals to minimize the corresponding tax payments. Over time, the picture we are seeing now ... items of short-term, medium-term and long-term use in everyday life: televisions, computers, refrigerators ... the largest expensive economic objects: the contents of the subsoil, hotel, retail and communication networks ...
- News of judicial arbitration practice November 12 - 18, 2012
Legal services and interest for the use of other people's money are denied, ... baggage outside the government established regular transportation routes. Decree of the FAS North ... housing in the center for calculating utility bills, cash which are ... the said persons pay the carrier a fee for the use of wagons, containers, provided ... grounds for recalculation of advance payments for the first quarter and half a year ... on early termination of the right to use subsoil by virtue of Part 2 ...
- News of judicial arbitration practice December 1 - 7, 2014
Under the terms of which interest for the use of borrowed funds is not paid, ... in the manner prescribed by law from the subsoil located on the continental shelf ... inventory of property and the beginning of settlements with creditors are not confirmed, ... and bankruptcy law, regularly submitted reports on financial position ... 42. Claims for the recovery of interest for the use of other people's funds, losses, ... deductions when returning advance payments to the buyer. Arbitration ruling...
- Taxation of income of foreign organizations
The organization regularly entrepreneurial activity in the territory Russian Federation associated with the use of subsoil ... - income foreign organization from the possession, use and (or) disposal of the property of a permanent establishment ... then such income is included in the calculation of the taxable income of the permanent establishment. If ... a foreign organization, has and regularly uses the authority to conclude contracts ... and other payments arising from transportation); - fines and penalties for violation...
- New in the legislation on taxes and insurance premiums
In the Tax Code of the Russian Federation with enviable regularity. Another group of innovations has entered into ... property transferred for temporary possession, use, disposal), accounted for on the balance sheet in ... real estate) include land, subsoil plots and everything that is firmly connected ... tax return and tax calculation for an advance payment of property tax ... submission of a tax calculation for an advance payment of corporate property tax for I ... when calculating land tax (advance payment of tax) in case ...
- On control ratios for the declaration and calculation of corporate property tax
Subdivision) RRS calculation of regular payments for the use of subsoil RL06 calculation on sheet 06: "Calculation to fill out ... and the Ministry of Energy of Russia rPVOl calculation of fees for use water bodies when using ... art. 180 of the tax calculation for the advance payment for the half year of the current tax period ... to the subdivision) RRP calculation of regular payments for the use of subsoil RL06 calculation on sheet 06: "Calculation to be filled out ... and the Ministry of Energy of Russia rPVOl calculation of fees for the use of water bodies when ...
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The material is up-to-date on 08/04/2014
Payments for the use of subsoil
- Fee for participation in a tender (auction) for the right to use subsoil plots
- Payment for the state examination of mineral reserves
Subsoil users are charged fees for prospecting, exploration of mineral deposits, their extraction and use of subsoil for other purposes. The certificate contains information on the types of payments that must be made by subsoil users, the timing of their payment. It also lists cases when a fee for the use of subsoil is not required. The content of the reference will help you understand the system of payments for the use of subsoil, the timing of the payment of the relevant fee. An unpaid payment on time may result in a fine in accordance with the Tax Code of the Russian Federation.
Fine! 1. One-time payments for the use of subsoil upon the occurrence of certain events specified in the license, including one-time payments paid when changing the boundaries of subsoil plots granted for use; 2. Regular payments for subsoil use; 3. Fee for participation in the competition (auction). In addition, subsoil users pay other taxes and fees established in accordance with the legislation of the Russian Federation on taxes and fees. Subsoil users who are parties to production sharing agreements are payers of payments for the use of subsoil in accordance with the legislation of the Russian Federation. When concluding production sharing agreements, the division of the extracted mineral raw materials between the Russian Federation and the subsoil user is envisaged in accordance with Federal Law No. 225-FZ of December 30, 1995 "On Production Sharing Agreements" . A subsoil user who is a party to a production sharing agreement is exempt from the collection of certain taxes and other obligatory payments in the part and in the manner established by the Law of the Russian Federation of February 21, 1992 No. 2395-1 and the legislation of the Russian Federation. The collection of these taxes and payments is replaced by production sharing in accordance with the terms of the production sharing agreement. The distribution of products received by the state as a result of the division of manufactured products in accordance with the terms of the production sharing agreement, or its cost equivalent between the Russian Federation and the constituent entity of the Russian Federation on whose territory the subsoil plot provided for use is located, is carried out on the basis of agreements concluded by the relevant executive authorities Russian Federation and executive authorities of the constituent entity of the Russian Federation. The procedure, amounts of payments for the use of subsoil and the conditions for collecting such payments when fulfilling production sharing agreements are established by the said agreements in accordance with the legislation of the Russian Federation in force on the date of signing the agreement. One-time payments for the use of subsoil upon the occurrence of certain events specified in the licenseThe final amounts of one-time payments for the use of subsoil are established based on the results of a tender or auction and are fixed in the license for the use of subsoil. One-time payments for the use of subsoil in subsoil plots that are provided for use without tenders and auctions for the exploration and production of minerals or for the geological study of subsoil, exploration and production of minerals, carried out under a combined license, with the exception of those granted on the right of a short-term (up to one year) for the use of subsoil plots are established in the license for the use of subsoil in the amount determined in accordance with the procedure established by the Government of the Russian Federation. When changing the boundaries of subsoil plots granted for use, the subsoil user shall pay a one-time payment in the amount determined in accordance with the procedure established by the Government of the Russian Federation. It is not allowed to establish in the license the amount of one-time payments for the use of subsoil below the established conditions of the competition (auction), as well as below those stated in the winner's bids. Payment of one-time payments is made in the manner established in the license for the use of subsoil. The size of one-time payments for the use of subsoil, as well as the procedure for their payment when fulfilling production sharing agreements, are established in the production sharing agreement. One-time payments for the use of subsoil upon the occurrence of certain events specified in the license are credited to the federal budget and the budgets of the constituent entities of the Russian Federation in accordance with the budget legislation of the Russian Federation. Enrollment fee Regular payments for subsoil useRegular payments for the use of subsoil are charged for (Article 43 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 "On Subsoil"):
Regular payments for the use of subsoil are collected from subsoil users separately for each type of work carried out:
The amount of regular payments for the use of subsoil is determined depending on: The procedure for determining the specific rates of regular payments for the use of subsoil is established by the federal government state fund bowels A regular payment for the use of subsoil is charged for the area of the subsoil plot provided to the subsoil user, less the area of the returned part of the subsoil plot. Payments for the right to use subsoil are established in strict accordance with the stages and stages of the geological process and are charged:
Regular payment rate for subsoil use is set for one square kilometer of the area of the subsoil area per year. The specific size of the regular payment rate for the use of subsoil is established by the federal body for managing the state subsoil fund or its territorial bodies, in respect of subsoil plots of local importance by the authorized executive authorities of the relevant constituent entities of the Russian Federation separately for each subsoil plot for which a license for subsoil use is issued in the prescribed manner.
Due date for regular payments Regular payments for the use of subsoil are paid by subsoil users on a quarterly basis no later than the last day of the month following the expired quarter, in equal installments in the amount of one fourth of the payment amount calculated for the year. Subsoil users quarterly, no later than the last day of the month following the expired quarter, submit to the territorial authorities federal body the executive branch exercising the functions of control and supervision over compliance with the legislation on taxes and fees, and the federal executive body authorized by the Government of the Russian Federation in the field of natural resources at the location of the subsoil plots calculations of regular payments for the use of subsoil in the forms approved by the federal executive body exercising the functions on the development of state policy and legal regulation in the field of budgetary and tax activities, in agreement with the federal management body of the state subsoil fund. And the Budget Code of the Russian Federation. Enrollment fee The amount of the fee for participation in the competition (auction) goes to the federal budget. The amount of the fee for participation in the competition (auction) for subsoil plots of local importance goes to the budgets of the constituent entities of the Russian Federation that regulate the process of using subsoil in these areas. (). The fee for conducting the said expertise goes to the federal budget, with the exception of the fee coming to the budgets of the constituent entities of the Russian Federation for the conduct by the state authorities of the constituent entities of the Russian Federation of the said expertise in terms of subsoil plots of local significance (Article 29 of the Law of the Russian Federation dated February 21, 1992 No. 2395- one). Payment for the state examination is made by subsoil users before submitting materials and goes to the federal budget, with the exception of the fee received by the budgets of the constituent entities of the Russian Federation for the conduct by the executive authorities of the constituent entities of the Russian Federation of the said expertise in terms of subsoil plots of local significance (clause 27 of the Regulations on State Expertise of Mineral Reserves). Enrollment fee In accordance with the Federal Law of 02.12.2013. No. 349-FZ, payment for the state examination of mineral reserves, geological, economic and environmental information on subsoil plots provided for use is distributed according to the following standards:
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License holders calculate the amount of payment themselves. It depends on and taxable object ( ).
This follows from paragraphs 2 and 3 of Article 43 of the Law of February 21, 1992 No. 2395-1 and subparagraph 5.3.12 of the Regulations approved by Decree of the Government of the Russian Federation of June 17, 2004 No. 293.
How to calculate
General maximum and minimum bets spelled out in the Law of February 21, 1992 No. 2395-1. The specific annual rate for each subsoil user operating on the basis of a license is set by Rosnedra, which is written in this permit document. The department will establish it per 1 sq. km. km of area of the subsoil area per year separately for each type of work.
The size of the area of the subsoil plot taken into account in the calculation of the regular payment depends on the stage of work carried out by the subsoil user.
If the organization conducts exploration of deposits, calculate the taxable area of the subsoil plot as follows:
At the stage of searching and evaluating mineral deposits, calculate according to the formula:
Determine the amount of the regular payment to be transferred per quarter as follows:
If the license was suspended during the quarter, still calculate the payment amount in the same way. The suspension of a license does not mean the termination of the right to use subsoil, and therefore there is no reason to stop making regular payments or reduce their amount. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated October 14, 2013 No. 03-06-05-01 / 42730 and the Federal Tax Service of Russia dated March 25, 2014 No. GD-4-3 / 5368.
This follows from paragraph 6 of article 12, paragraphs 2 and 4 of article 43 of the Law of February 21, 1992 No. 2395-1, paragraph 6.7 of the Procedure approved by order of the Ministry of Taxes of Russia of February 11, 2004 No. BG-3-21 / 98, and subparagraph 5.3.12 of the Regulations approved by Decree of the Government of the Russian Federation of June 17, 2004 No. 293.
Calculate the regular payment in the same way as usual - for the full three months of the quarter.
The law does not provide for an exception from the calculation of days and months that are not included in the period of validity of the license. The rules for calculating and transferring regular payments indicate only a single order - quarterly amounts must be paid in equal installments in the amount of a quarter of the annual payment.
Such clarifications are given in the letters of the Ministry of Finance of Russia dated March 14, 2013 No. 03-06-05-01 / 7648 and the Federal Tax Service of Russia dated September 3, 2013 No. ED-4-3 / 15954 (the document is posted on official website of the tax service ).
It is possible that the taxable area of a subsoil plot was reduced during a quarter. In this case, when calculating the regular payment for this reporting period, you do not need to change anything, that is, take the area of the site as if it did not decrease. Take into account the new (reduced) area starting from the next quarter. A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated June 21, 2013 No. 03-06-05-01 / 23449, the Federal Tax Service of Russia dated August 6, 2013 No. ED-4-3 / 14318.
Transfer the calculated amount of the regular payment to the budget. See more on this. How to transfer payments for subsoil use to the budget .
An example of calculating regular payments for subsoil use
In 2014, Alfa LLC received a license for the use of subsoil UDE No. 00420 BR for prospecting, exploration and production of ore gold at a site located in the Okinsky district of the Republic of Buryatia.
Throughout 2015, Alfa was engaged in gold exploration at the site. The regular payment rate for this type of work is set at 10,200 rubles. for 1 sq. km.
The area of the subsoil area under the license is 60 sq. km. The area of reserves on the site, established and accounted for by the state balance sheet, is 17.92 sq. km. Mining allotment acts were not drawn up.
Alfa's accountant calculated the quarterly regular payment as follows:
17.92 sq. km × 10,200 rubles: 4 = 45,696 rubles.
The provision of land subsoil to legal companies is formalized by a special state permit (license) confirming the right of its owner to use a certain territory for a specific purpose for a specified time period. Mandatory transfers of funds are provided for the operation of a site of the territory. the state budget, paid upon obtaining permission to carry out specified types of activities on the subsoil plot (FZ No. 2395, 21.02.1992).
Payers and payments
The subsoil use payment system provides for transfers:
- periodic (regular);
- one-time (when adjusting the boundaries of the exploited land area and other measures and procedures specified in the text of the license);
- type of auction fee (with the participation of the company in the competition for obtaining a permit (license) for subsoil use).
Payment of a regular type for the use of land is classified as non-tax transfers of a mandatory nature, paid for obtaining the opportunity to be present with permitted purposes in a certain territory. The Federal Tax Service of the Russian Federation controls the correctness and accuracy of the calculation, the amount of payment received by the budget and the timeliness of its payment.
Payment is made by companies and entrepreneurs (residents and non-residents of the Russian Federation) recognized as subsoil users (in accordance with the permits issued to them and the executed production sharing agreement (agreement), including those with the rights to:
- reconnaissance and prospecting activities, as well as the assessment of mineral deposits in the allocated territory;
- study and evaluation of sites from the standpoint of their suitability for construction work, the operation of buildings that are not related to the process of obtaining minerals;
- operation of underground structures that are not associated with the process of obtaining minerals, except for structures of shallow depth (no more than 5 meters), and construction work.
There is no regular payment for:
- Exploitation of the territory of land subsoil for:
- procedures for their geological study;
- creation of objects protected by the state, cultural, scientific or other purpose.
- Mineral exploration:
- in areas with deposits that are already used in industrial development;
- within the boundaries of the mining allotment area intended for their extraction.
Payment calculation
The calculation and establishment of the rate for the land fund is carried out separately for the plots. The indicator is determined by the structure for managing the state fund of natural resources (regional, federal). The fee rate is specified in the license allowing the use of a particular subsoil area.
The rate is calculated:
- per 1 km 2 of the territory (taking into account the discovered mineral and the type of work performed), when assessment, exploration and prospecting activities are carried out on it;
- for 1 unit of a mineral intended for storage (1 thousand m 3, ton), when construction is underway on the allocated site or underground structures are being operated.
- when conducting search and evaluation of deposits - the size (area) of the site allocated for use, minus the size of its returned share and territories with discovered deposits;
- in the case of activities for exploration of deposits - the size of the area allocated for use minus its returned share and the part where the volumes of the discovered mineral have been calculated and put on the state register of reserves;
- in the construction and use of underground structures that are not related to the extraction of minerals on the site - the amount of discovered fossil accepted for storage.
Note! Data on the size of each area (returned share of the site, used site, discovered deposits, recorded mineral deposits) are recorded in the text of the license or in the text of amendments to the permit.
Type and frequency of payment
Payments for the exploitation of subsoil are made in monetary terms and are subject to direction to the budget (territorial, federal) in accordance with the budget legislation of the Russian Federation. According to Federal Law No. 349 (December 2, 2013), the share of payment sent to the budget of a state subject is 60%, to the federal budget - 40% of the contribution for subsoil use.
Users of sites submit calculations on the amount payable to the structures of the Federal Tax Service and the executive branch involved in the field of natural resources. The deadline for submitting the calculation is one month after the last quarter, but not later than the last day of the month.
The payment procedure takes place at the location of the subsoil territory, which is transferred for use. The deadline for the transfer coincides with the deadline for submitting the payment calculation: no later than the last day of the month after the last quarter.
Note! For late submission of the calculation, the consumer may be punished in the form of a fine, but no penalties are charged for violation of the deadline for making the payment of a regular payment for subsoil use (Letter of the Federal Tax Service of the Russian Federation No. SD-4-3 / 1152, 06/28/2016). The specified type of transfer is not a tax or fee, therefore, the provision of Article 75 of the Tax Code of the Russian Federation regarding the collection of fines cannot be applied.
Accounting for regular payments
By accounting settlements for payment for the use of state subsoil are reflected in account 76 (“Settlements with other creditors”) with the opening of separate sub-accounts for settlements for each type of payment (one-time, regular).
Expenses in these areas are included in the cost of ordinary activities and are subject to write-off in reporting period in which they occurred.
According to the Instructions to the PS, PBU 10/99 (clause 5, 18), the following postings are performed when:
- Calculation of the amount: Debit account 20 (44, 29, 26, 23, 25) / 76 credit
- Transferring the amount: Debit account 76 / Credit 51 ac.
Regular payment for subsoil use during the operation of an enterprise is indicated in other expenses related to production and sale (Article 264 of the Tax Code of the Russian Federation).
When using the accrual method, such amounts are recognized as expenses at the time they are accrued (on the last day of the quarter), with the cash method - at the time they are sent to the budget (Article 273 of the Tax Code of the Russian Federation).
Note! The amount of the payment is accounted for as other expenses, unless it is determined at the auction. Such values are included in the cost of admission (letters of the Ministry of Finance of the Russian Federation, 06/25/2015, 10/23/2015). In all cases VAT is not applied.
To work for a company and entrepreneurs engaged in the extraction and sale of minerals do not have a legal opportunity. Regular contributions are not reflected in the taxable base when paying a tax payment on income (Article 346 of the Tax Code of the Russian Federation). When calculating the tax indicator from the difference between the values of expenses and receipts, the amounts for subsoil use cannot also be taken into account - they are not included in the list of expenses recognized when conducting activities under the simplified taxation methodology.
When taxed, imputed income is subject to taxation, and the extraction of natural resources is not included in the list of types of activities taxable under this method (Article 346 of the Tax Code of the Russian Federation).
Attention! The legislation of the Russian Federation does not provide for benefits in relation to regular payments for subsoil use.
Responsibility for violation of the law
If the company uses the subsoil in the absence of state permission, then a fine may be applied to the perpetrator, and the company will also be obliged to compensate for the damage caused (Article 7 of the Code of Administrative Offenses of the Russian Federation).
The amount of loss from the unauthorized use of the territory is calculated at the rates of the MET (tax on the extraction of minerals).
Tax structures have no grounds to hold accountable violators of payments for the use of state-owned subsoil plots due to the non-tax nature of regular payments.
When establishing cases of violation of the current legislation, the Federal Tax Service sends a petition for revocation or suspension of the permit, which provides for the possibility of using subsoil, to the Service for Supervision in the Sphere of Natural Resources Management (ROSPRIRODNADZOR), the Agency for Subsoil Use (ROSNEDRA).
2. At what rate is the payment calculated, if the license sets the regular payment rates for the use of subsoil for two years?
Please advise. The company received a license for the use of subsoil with the intended purpose and types of work: Geological survey, exploration and extraction of groundwater for domestic and drinking water supply and fire-fighting water supply for an industrial facility. The license was received on 12/18/2014. .The license specifies the types, volumes in the subsoil area and the timing of their implementation, which states that the subsoil user is obliged three months after the completion of exploration work, but no later than 4 quarter. 2016 to submit for the state examination a report with a calculation of groundwater reserves in the subsoil area. At the same time, a specific amount of the regular payment rate for the use of subsoil for the purpose of geological exploration, prospecting and evaluation of groundwater deposits for the first and second years of the license is established. in connection with a change in the plans for the construction of PVRO (conservation of the facility). Water intake facilities have not been built. There was no water extraction. In the 4th quarter of 2016, the enterprise did not carry out work related to the use of subsoil within the framework of this license. On April 10, 2017, the Ministry of Natural Resources issued an order to terminate the license. Question: 1. Should the enterprise submit the calculation of regular payments for the use of subsoil in tax authority for Q1 and Q2 2017?
1. Yes, you should. In the letters of the Federal Tax Service dated December 6, 2010 No. ShS-37-3 / [email protected] and the Ministry of Taxation of the Russian Federation dated 08.29.2002 No. ШС-6-21/1317 “On regular payments for the use of subsoil” states that the payment of regular payments for the use of subsoil must be made by the subsoil user from the date state registration the license issued to him for the right to use subsoil and for the entire period of its validity, regardless of whether the work corresponding to this license is actually carried out on the subsoil plot granted for use or not. Thus, the payment of regular payments is carried out until the end of the second quarter of 2017 - until the license is terminated.
2. Paragraph 4 of Art. 43 of the Law of 21.02.1992 No. 2395-1 establishes that regular payments for the use of subsoil are paid by subsoil users quarterly no later than the last day of the month following the expired quarter, in equal shares in the amount of 1/4 of the payment amount calculated for the year. The legislation does not provide for a different procedure for calculating the fee (letter of the Federal Tax Service of Russia dated September 3, 2013 N ED-4-3 / [email protected])
Thus, for the I and II quarters of 2017, the calculation should be made from? rate for a year for each quarter or from 1/8 of the rate set for two years.
Rationale
Question: On the procedure for paying obligatory payments for subsoil use established by Law No. 2395-1 of February 21, 1992 "On Subsoil", including regular payments, including in the event of suspension of the right to use a subsoil plot.
Answer:
The Federal Tax Service, having considered the appeal on the procedure for paying regular payments, reports the following.
Paragraph 1 of Art. 39 of the Law of the Russian Federation of February 21, 1992 N 2395-1 "On Subsoil" (hereinafter referred to as the Law "On Subsoil"), it is established that regular payments are included in the system of mandatory non-tax payments paid when using subsoil.
In accordance with the provisions of Art. 43 of the Law "On Subsoil", regular payments for the use of subsoil are charged for granting subsoil users exclusive rights to search for and evaluate mineral deposits, their exploration, geological study and assessment of the suitability of subsoil plots for the construction and operation of structures not related to the extraction of minerals, construction and operation of underground structures not related to the extraction of minerals, with the exception of engineering structures of shallow occurrence used for their intended purpose.
As stated in par. 7 art. 9 of the Law "On Subsoil", the rights and obligations of a subsoil user arise from the date of state registration of a license to use a subsoil plot.
Thus, this norm of the Law "On Subsoil" establishes a clear relationship between the fact of issuing a specified license to a person with the acquisition by this person of the status of a subsoil user and, accordingly, the obligation of the payer of payments established by the Law "On Subsoil" in the field of subsoil use.
According to the provisions of Art. 20 of the Law "On Subsoil", if there are grounds listed in this provision, the right to use subsoil may be prematurely terminated, suspended or limited by the authorities that granted the license. At the same time, the list of grounds for termination, suspension or restriction of subsoil use rights for the most part corresponds to the provisions of paragraphs. 2 clause 15 of the Regulations on the Procedure for Licensing the Use of Subsoil, approved by Resolution of the Supreme Council of the Russian Federation of 15.07.1992 N 3314-1, which at the same time states that the right to use subsoil may be prematurely terminated, suspended or limited by the Ministry of Natural Resources of the Russian Federation or its territorial subdivision directly or on the proposal of the bodies of state geological, environmental control, state mining supervision.
Paragraph 107 of the Administrative Regulations federal agency on subsoil use for the performance of state functions for the issuance, execution and registration of licenses for the use of subsoil, making changes and additions to licenses for the use of subsoil plots, as well as reissuing licenses and accepting, including on the proposal of the Federal Service for Supervision of Natural Resources and other authorized bodies, decisions on early termination, suspension and restriction of the right to use subsoil plots, approved by Order of the Ministry of Natural Resources of Russia dated September 29, 2009 N 315, it is determined that when the right to use subsoil is suspended, the main type of activity and associated auxiliary work are temporarily terminated, with the exception of to ensure the safety of mine workings and boreholes, to maintain buildings, structures and equipment in a state that is safe for life and health of people, the environment and the subsoil. At the same time, the license for the use of a subsoil block in case of suspension of the right to use subsoil is not removed from the state register.
Also, according to Art. 21 of the Law "On Subsoil", if the circumstances or conditions that caused the suspension (or restriction) of the right to use subsoil are eliminated, this right can be restored in full. At the same time, it should be noted that the solution of this issue depends on the discretion of the authorities, by whose decision the right to use the subsoil was suspended or limited.
As follows from the above, the suspension of the right to use a subsoil plot does not mean early termination of such a right, since it does not terminate the validity of the issued license and, accordingly, the obligations of the holder of this license to pay established by the Law "On Subsoil" obligatory payments, including regular ones.
In this regard, the payment of regular payments for the use of subsoil must be made by the subsoil user from the date of state registration of the license issued to him for the right to use subsoil and for the entire period of its validity, regardless of whether the work corresponding to this license is actually carried out on the subsoil plot granted for use or not.
2. From the letter of the Ministry of Taxation of the Russian Federation of August 29, 2002 No. ШС-6-21/1317 “On Regular Payments for the Use of Subsoil”
The Ministry of the Russian Federation for Taxes and Duties sends for guidance and use in work the Order of the Ministry of Taxes of Russia dated 19.08.2002 N BG-3-21 / 448 "On approval of the form for calculating regular payments for the use of subsoil and the procedure for filling it out", registered by the Ministry of Justice of Russia on 26.08. 2002 N 3739, and draws attention to the following.
If the subsoil plot is located in the territory under the jurisdiction of several tax authorities, the subsoil user submits the calculation to one tax authority, determined by the Department of the Ministry of Taxes of Russia for the subject of the Russian Federation.
Regular payments for the use of subsoil are paid for the entire period of validity of the license for the corresponding type of subsoil use, regardless of the actual performance of work related to appropriate kind subsoil use.
Payment of regular payments is terminated on the basis of a certificate territorial fund geological information on their acceptance for storage of the final report on the conduct of prospecting and evaluation or exploration work specified in the license.
The fact of the discovery of a mineral deposit is established from the date of issuance of a certificate on the establishment of the discovery of a mineral deposit in the Ministry of Natural Resources of the Russian Federation or, in appropriate cases, in its territorial bodies.
In the event of a change in the status of a licensed subsoil block or part thereof, regular payments for the use of subsoil are calculated and paid in accordance with the new status, starting from the quarter in which the said changes took place.
3. From the order of the Ministry of Taxes of the Russian Federation dated February 11, 2004 No. BG-3-21 / [email protected]
"On approval of the form for calculating regular payments for the use of subsoil and the procedure for filling it out"
1. General Provisions
1.2. The calculation is submitted by the subsoil user to the territorial authorities for the constituent entities of the Russian Federation (hereinafter referred to as the territorial authorities) of the Ministry of the Russian Federation for Taxes and Duties and the Ministry of Natural Resources of the Russian Federation at the location of the subsoil plot.
1.3. Regular payments are payable at the location of the subsoil plot.
Regular payments for subsoil plots located on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the Russian Federation in territories under the jurisdiction of the Russian Federation, are paid by subsoil users engaged in prospecting and exploration of deposits at the place of state registration of the subsoil user ( legal or natural person).
Payment is made within the terms established in accordance with paragraph 4 of Article 43 of the Law "On Subsoil".
4. From Article 43 of the Law of February 21, 1992 No. 2395-1 “On Subsoil”
"4. Regular payments for the use of subsoil are paid by subsoil users on a quarterly basis no later than the last day of the month following the expired quarter, in equal installments in the amount of one fourth of the payment amount calculated for the year.
The procedure and conditions for collecting regular payments for the use of subsoil from subsoil users engaged in prospecting and exploration of deposits on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside the Russian Federation in territories under the jurisdiction of the Russian Federation, are established by the Government of the Russian Federation , and the amounts of these payments are sent to the federal budget.
5. Regular payments for the use of subsoil are charged in monetary form and are credited to the federal, regional and local budgets in accordance with the budgetary legislation of the Russian Federation.
6. Subsoil users quarterly, not later than the last day of the month following the expired quarter, submit to the territorial bodies of the Federal Tax Service and the federal executive body authorized by the Government of the Russian Federation in the field of natural resources at the location of subsoil plots, calculations of regular payments for the use of subsoil in the forms approved Ministry of Finance of the Russian Federation in agreement with the Ministry of Natural Resources of the Russian Federation.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at