On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation, As Well As On Repealing Individual Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации, а также о признании утратившими силу отдельных актов законодательства Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102072397

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation adopted by the State Duma on July 13, 2001 year approved by the Federation Council of the year July 20, 2001 (as amended by the federal laws from 31.12.2001 N 198-FZ;
from 5/29/2002 N 57-FZ; from 07.07.2003 N 117-FZ;
07.05.2004 N 33-FZ; from 29.07.2004 N 95-FZ;
from 18.08.2004 N 102-ФЗ; of 20 August 2004 N 120-FZ;
from 22/08/2004, no. 122-FZ; from 27.07.2006 N 151-FZ;
from 27.12.2009 N 374-FZ; from 19.05.2010 N 89-FZ;
from Dec 03, N 239-FZ), Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, art. 18; N 23, art. 2289) the following amendments and supplements: 1. (repealed-federal law on 07.07.2003 N 117-FZ) 2. Article 182:1) in paragraph 1: subparagraphs 12-16 should be deleted;
subparagraphs 17-21 considered sub-items 12-16;
2) (repealed-federal law on 07.07.2003 N 117-FZ) 3. Subparagraphs 13-15 of paragraph 1 of article 183 deleted.
4. (repealed-federal law on 07.07.2003 N 117-FZ) 5. In the table of paragraph 1 tax rates article 193 words "oil and stable gas condensate 66 rubles. per 1 ton of "should be deleted.
6. Article 194:1) in paragraph 1 the words "and podakciznomu mineral commodities" should be deleted;
2) second paragraph of paragraph 3 should be deleted.
7. Article 195:1) (lost effect-federal law on 07.07.2003 N 117-FZ) 2) in paragraph 2, the words "and (or) subject to excise duty mineral resources" should be deleted;
3) (repealed-federal law on 07.07.2003 N 117-FZ) 8. In paragraph 4 of article 204: in the first paragraph, the words "excisable minerals listed in subparagraph 1 of paragraph 2 of article 181 of this code, as well as" should be deleted;
in the second paragraph, the words "mineral commodities listed in subparagraph 1 of paragraph 2 of article 181 of this code, and" should be deleted;
in the third paragraph, the words "mineral commodities listed in subparagraph 1 of paragraph 2 of article 181 of this code, and" should be deleted.
9. Add the Code chapter 26 to read as follows: "chapter 26. TAX on MINING Article 334. Taxpayers tax payers of tax on mineral extraction (hereinafter in this chapter-taxpayers) recognizes organizations and individual entrepreneurs recognized subsoil users in accordance with the legislation of the Russian Federation.
Article 335. Registration as a taxpayer 1. Taxpayers are subject to registration as a taxpayer tax on mineral extraction (hereinafter in this chapter-tax) at the location of the plot, the taxpayer supplied for use in accordance with the legislation of the Russian Federation, unless otherwise provided for in paragraph 2 of this article.
2. Taxpayers, engaged in mining on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, as well as outside the territory of the Russian Federation, if the production is carried out in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign States or used on the basis of an international agreement), provided the taxpayer, subject to registration as a taxpayer tax in its location.
Article 336. Object of taxation 1. Subject to mining tax (hereinafter in this chapter-tax), unless otherwise provided for in paragraph 2 of this article are: 1) the minerals extracted from the subsoil on the territory of the Russian Federation on a plot of soil, provided the taxpayer in accordance with the legislation of the Russian Federation;
2) minerals extracted from waste (loss) extractive production, if such extraction is subject to individual licensing in accordance with the legislation of the Russian Federation on mineral resources;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if the production is carried out in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign States or used on the basis of an international agreement), provided the taxpayer.
2. For the purposes of this chapter are not subject to taxation are recognized: 1) common minerals extracted the individual entrepreneur and used them directly for personal consumption;
2) produced (assembled) mineralogical, paleontological and other geological collection materials;
3) minerals extracted from the subsoil in the formation, usage, reconstruction and renovation of specially protected geological objects of scientific, cultural, aesthetic, recreational, or other public value. Procedure for recognition of geological objects specially protected geological objects that have scientific, cultural, aesthetic, recreational, or other public interest, shall be established by the Government of the Russian Federation;
4) minerals extracted from their own waste (loss) mining and related processing industries, if their production previously subject to taxation in established order.
Article 337. Extracted declension 1. For the purposes of this chapter, referred to in paragraph 1 of article 336 of the present code are referred to as minerals explorations of mineral resources. When the minerals recognized products extractive industries contained in the actual quantities produced (extracted) from the bowels (waste, losses) mineral (rock, liquid and other compounds), first in quality corresponding to the State standard of the Russian Federation, the industry standard, the regional standard, an international standard or, in the absence of the standards for the individual mineral mined-standard Organization (Enterprise) (hereinafter in this chapter-quality standards).
2. Types of extracted mineral are: 1) commodity coal, brown coal and oil shale;
2) peat;
3) hydrocarbon raw materials: oil, dehydrated, desalted and stabilized, gas condensate from oil fields;
gas condensate from the gas condensate fields, past transactions on separation, dehydration, light fractions and other impurities;
natural combustion gas of gas and gas-condensate fields;
natural combustion gas from oil (oil, oil and gas) and oil and gas deposits (hereinafter in this chapter-associated gas);
4) commodity ore: ferrous metals (iron, manganese, chromium);
non-ferrous metals (in particular, aluminium, copper, nickel, cobalt, lead, zinc, Tin, tungsten, molybdenum, antimony, mercury, magnesium);
rare metals, forming its own deposits (titanium, zirconium, niobium, rare earths, strontium, lithium, beryllium, vanadium, cesium, germanium, scandium, selenium, zirconium, tantalum, bismuth, rhenium, rubidium);
radioactive metals (uranium and thorium);
multicomponent complex ores;
5) useful components of a multicomponent complex ore extracted from it in their direction on further processing (enrichment, technological repartition). May not be recognized by the explorations of mineral products obtained at the further processing of multi-component integrated ore enrichment and metallurgical production (enrichment, technological redistribution);
6) mining chemical nonmetallic materials (apatite-nepheline and fosforitovye ore, potash, magnesium and stone salt, boric ores, sodium sulfate, sulfur, natural and sulfur in oil, gas, acid-base metal massive sulphide and complex ore deposits, barytes, iodine, bromine, fluorspar, earthen paints (mineral pigments), carbonate rocks, and other kinds of non-metallic minerals for chemical industry and production of mineral fertilizers);
mining non-metallic raw materials (abrasive rocks, veined quartz (except in high-purity quartz and piezooptic), quartzite, carbonate rocks for metallurgy, quartz-polešpatovoe and silicate raw materials, glass-making sands, natural graphite, talc (soapstone), tal′ko-magnesite, pyrophyllite, MICA-buses, phlogopite mica, vermiculite, clay refractory for production drilling and sorbents, other minerals, not included in other groups);
bituminous rocks (bituminous rocks, Asphalts and asphalt rocks);
7) raw materials of rare metals (trace elements) (in particular, indium, cadmium, tellurium, thallium, gallium), as well as other useful extractable components are passing components in other mineral ores;

8) non-metallic raw materials used mainly in the construction industry (gypsum, anhydrite, natural chalk, dolomite, limestone flux, limestone and lime stone for the manufacture of lime and cement, sand, natural building, pebbles, gravel, sand-gravel aggregate, building stone, facing stones, marl, clay, other non-metallic minerals, used in the construction industry);
9) certified product piezooptic raw materials, high-purity quartz raw materials and semiprecious raw materials raw materials (Topaz, jade, Jadeite, rhodonite, lapis lazuli, Amethyst, turquoise, agate, Jasper, and others);
10) natural diamonds, other precious stones of native, Placer and technological fields, including raw, sorted and classified stones (natural diamonds, Emerald, Ruby, Sapphire, Alexandrite, Amber);
11) concentrates and other intermediates containing precious metals (gold, silver, Platinum, Palladium, Iridium, rhodium, ruthenium, osmium), resulting from the extraction of precious metals, i.e. extracting precious metals from the root (ore), technotronic and alluvial deposits;
12) salt natural and pure sodium chloride;
13) the underground water containing minerals and/or natural curative resources (mineral water) or used to obtain thermal energy.
3. Obtained useful fossil is defined separately in respect of each type of mineral, outlined in paragraph 2 of this article.
In addition, a useful fossil declension applies, obtained from minerals using reprocessing technologies, which are special kinds of mining (in particular, underground gasification and leaching, dražnaâ and hydraulic development placer deposits, well gidrodobyča), as well as processing technologies which are classified in accordance with the license on subsoil use to specific types of mining (particularly mining overburden rocks or tailings , collecting oil from oil spills using special installations).
Article 338. Tax base 1. The tax base is determined by the taxpayer in respect of all independently extracted minerals (including minerals and underground water extracted from the subsoil along the main mineral extraction).
2. The tax base is defined as the amount of extracted minerals, unless otherwise provided for in this article. The cost of extracted minerals shall be determined in accordance with article 340 of the criminal code.
3. The number of extracted minerals shall be determined in accordance with article 339 of the criminal code.
4. The tax base is determined separately for each type of extracted mineral, determined in accordance with article 337 of the present code. In determining the tax base for explorations of minerals in respect of which set different tax rates, the tax base is determined separately for each type of extracted minerals subject to different tax rates.
Article 339. Determination of the quantity of extracted mineral 1. The number of extracted mineral is determined by the taxpayer alone. Depending on the type of the extracted mineral quantity is defined in units of net mass or volume.
2. The number of extracted mineral is determined by direct (through the use of measuring tools and devices) or indirect (cash, in terms of the content of the extracted mineral in accruing from the bowels (waste, losses) mineral raw materials), unless otherwise provided for in paragraph 3 of this article. If you cannot determine the number of extracted minerals direct method indirect method is applied to determine the amount of extracted minerals.
Method of determining the amount of the taxpayer applied extracted mineral is subject to the approval of the accounting policy of the taxpayer for taxation purposes and is used by the taxpayer throughout the mineral extraction activities. A method of determining the amount of extracted mineral, approved by the taxpayer subject to change only when changes in technical design development of mineral deposits due to changes in production technology used by the taxpayer.
However, if the taxpayer applies the method of determining the number of extracted mineral quantity of extracted mineral is determined based on actual losses of mineral.
3. When extracting precious metals from the root (ore), Placer and man-made deposits the amount of extracted mineral is determined according to the mandatory accounting during extraction, exercised in accordance with the legislation of the Russian Federation on precious metals and jewels.
Not subject to processing nuggets of precious metals are recorded separately and calculate the number of extracted mineral, installed the first subparagraph of this paragraph, are not included. While the tax base on them is determined separately.
4. When extracting gems from indigenous, Placer and man-made deposits the amount of extracted mineral is determined after the primary sort, the primary classification and initial evaluation of rough stones. With this unique gems ignored separately and the tax base is determined separately on them.
Article 340. Procedure for assessment of the value of extracted minerals in determining tax base 1. Estimating the cost of extracted minerals defined the taxpayer alone in one of the following ways: 1) on the basis of the prevailing conditions of the taxpayer for the relevant tax period the sales price excluding government subventions;
2) based on the prevailing conditions of the taxpayer for the relevant tax period prices of extracted mineral;
3) on the basis of the estimated cost of extracted minerals.
2. If the taxpayer applies the method of assessment specified in subparagraph 1 of paragraph 1 of this article, the valuation of units extracted mineral is made based on the revenue to be determined by taking into account the conditions prevailing in the current tax year (and in their absence-in the previous tax period) the taxpayer sale prices of extracted mineral, excluding subventions from the State budget for the difference between the wholesale price and the estimated cost.
When the revenue from the sale of the extracted mineral is determined on the basis of the sales price (reduced to the amount of subventions from the State budget), determined by taking into account the provisions of article 40 of this code, no value added tax (when implemented on the territory of the Russian Federation and the States members of the Commonwealth of independent States) and excise tax, reduced by the amount of the taxpayer for delivery depending on terms of delivery.
For the purposes of this chapter in the delivery costs included the cost of customs duties and taxes in foreign trade transactions, shipping costs (transportation) of the extracted mineral from the warehouse of finished products (metering station, the entrance to the main pipeline, item shipment to the consumer or for processing, interface networks with the recipient and similar conditions) to the recipient, as well as the costs of compulsory insurance of cargoes calculated in accordance with the legislation of the Russian Federation.
For the purposes of this chapter to delivery costs (transportation) of the extracted mineral to the recipient, in particular, include the costs of delivery (transportation) the main pipelines, rail, water and other transport costs of plums, loading, loading, unloading and reloading, port fees and freight-forwarding services.
Assessment is done separately for each type of extracted mineral on the basis of the sales price of the corresponding mineral mined.
The cost of extracted mineral is defined as the product of the number of extracted mineral, determined in accordance with article 339 of the present Code, and unit price of extracted mineral, determined in accordance with this paragraph.
Unit cost of extracted mineral is calculated as the ratio of revenues from the sale of the extracted mineral, determined in accordance with this paragraph, the number of implemented extracted mineral.
3. in case of absence of State subventions to the realization of the extracted mineral resources the taxpayer applies the method of assessment specified in subparagraph 2 of paragraph 1 of this article. While estimating the cost of extracted mineral units is based on the revenues from the sale of extracted minerals as determined on the basis of the sales price, subject to the provisions of article 40 of this code, no value added tax (when implemented on the territory of the Russian Federation and the States members of the Commonwealth of independent States) and excise tax, reduced by the amount of the taxpayer for delivery depending on terms of delivery.

For the purposes of this chapter in the delivery costs included the cost of customs duties and taxes in foreign trade transactions, shipping costs (transportation) of the extracted mineral from the warehouse of finished products (metering station, the entrance to the main pipeline, item shipment to the consumer or for processing, interface networks with the recipient and similar conditions) to the recipient, as well as the costs of compulsory insurance of cargoes calculated in accordance with the legislation of the Russian Federation.
For the purposes of this chapter to delivery costs (transportation) of the extracted mineral to the recipient, in particular, include the costs of delivery (transportation) the main pipelines, rail, water and other transport costs of plums, loading, loading, unloading and reloading, port fees and freight-forwarding services.
Assessment is done separately for each type of extracted mineral on the basis of the sales price of the corresponding mineral mined.
The cost of extracted mineral is defined as the product of the number of extracted mineral, determined in accordance with article 339 of the present Code, and unit price of extracted mineral, determined in accordance with this paragraph.
Unit cost of extracted mineral is calculated as the ratio of revenues from the sale of the extracted mineral, determined in accordance with this paragraph, the number of implemented extracted mineral.
4. If the assessment of the value of extracted minerals cannot be determined in the manner prescribed in subparagraphs 1 and 2 of paragraph 1 of this article, the taxpayer applies the method of assessment described in subparagraph 3 of paragraph 1 of this article.
When the estimated cost of extracted mineral is determined independently by the taxpayer on the basis of the tax accounting data. In this case the taxpayer applies the procedure for the recognition of revenues and expenses, which he uses to determine the tax base for income tax.
When generating the computed value of the extracted mineral accounted for the following types of expenditures made by the taxpayer in the reporting (tax) period: 1) material costs determined in accordance with article 254 of this code, except for material costs incurred in the course of storage, transport, packaging and other training (including pre-sales training) and with the implementation of extracted minerals (including tangible costs made by the taxpayer in the production and sale of other products goods (works, services);
2) labor costs, determined in accordance with article 255 of the present Code, except for the costs of employees not engaged in the manufacture of mining;
3) accrued depreciation, determined in the manner prescribed by articles 258-259 of this code, except for the amounts accrued depreciation on property amortiziruemomu is not associated with the production of mining;
4) repair expenses of fixed assets as defined in accordance with the provisions of article 260 of this code, except for the cost of repairs of fixed assets not related to extraction of mineral resources;
5) natural resources development costs, determined in accordance with article 261 of the present code;
6) expenditures provided for by subparagraphs 9 and 10 of article 265 of this code, except for those mentioned in these subparagraphs costs not related to extraction of mineral resources;
7) other costs determined in accordance with articles 263, 264 and 269 of the present Code, excluding other costs not related to mining production.
In determining the computed value of the extracted mineral does not take into account the costs provided for under articles 266, 267 and 270 of the present code.
In determining the computed value of extracted minerals expenditures made by the taxpayer in the tax period are divided into direct and indirect. Direct costs are established by subparagraphs 1-6 of paragraph 4 of this article. Indirect costs are established by subparagraph 7 of paragraph 4 of this article.
While direct expenditures made by the taxpayer during the tax period shall be distributed among the mined minerals and the remainder of the work-in-progress at the end of the tax period. The remainder of the work-in-progress is defined and evaluated taking into account the peculiarities stipulated by paragraph 1 of article 319 of the criminal code. The amount of indirect costs undertaken by the taxpayer in the tax period shall be apportioned among various types produced by the taxpayer of goods (works, services) in proportion to the percentage of each type of goods (works, services) in the total amount of revenues from the sale of these goods (works, services). The amount of indirect costs related to the explorations in the tax period minerals, completely included in the estimated cost of extracted minerals for the relevant tax period.
If mined minerals includes several kinds of mineral resources, the cost of each type of mineral is determined in proportion to the specific weight of each type of mineral in the total volume of extracted minerals.
Article 341. Tax period the tax period is recognized.
Article 342. Tax rate 1. Taxation is made on tax rate 0% during extraction: 1) minerals in part of the normative losses of minerals.
For the purposes of this chapter the normative mineral losses recognized by the actual losses of mineral during mining, technologically related to the adopted scheme and the development of technology, within the norms of the losses to be approved in the manner determined by the Government of the Russian Federation;
2) gas;
3) passing and drainage of groundwater is not recorded on the State balance of mineral reserves, whose extraction is connected with the development of other types of minerals, and recoverable deposits of minerals, as well as in the construction and operation of underground structures;
4) minerals in the formulation of substandard (remaining reserves of low quality) or previously written off of mineral reserves (except mineral resource degradation as a result of selective refining of the deposit). Classification of mineral reserves to defective stocks shall be as established by the Government of the Russian Federation;
5) mineral resources remaining in the overburden, enclosing (razuboživaûŝih) rocks, piles, or wastes processing industries due to the lack of industrial technology in the Russian Federation for their extraction, as well as harvested from overburden and enclosing (razuboživaûŝih) rocks, wastes of mining and related processing industries (including as a result of processing of oil) within standards content of minerals in these rocks and waste to be approved in the manner determined by the Government of the Russian Federation;
6) groundwater from supervision or standby wells at carrying out routine monitoring of their health, availability and ensuring the health of which is established by the federal body of executive power;
7) mineral waters, used exclusively in health and resort purposes without their immediate implementation (including after processing, preparation, refining and bottling);
8) groundwater is used exclusively for agricultural purposes, including irrigation of agricultural land, water, livestock, animal husbandry, poultry farms, horticultural, gardening and livestock associations of citizens.

2. Unless otherwise stipulated by paragraph 1 of this article, the taxation according to the following tax rates: +-----------------------------------------------------------------+ | Types of extracted minerals | Rate (%) | +--------------------------------------------+--------------------| | Potassium salts | 3,8 | +--------------------------------------------+--------------------| |Торф | 4,0 | +--------------------------------------------+--------------------| | Iron ore | 4,8 | +--------------------------------------------+--------------------| Apatite-nepheline and | fosforitovye ore | 4,0 | +--------------------------------------------+--------------------| | Mining chemical nonmetallic materials (for | 5,5 | | except potash salts, | | apatite-nepheline | and phosphorite ores) | | +--------------------------------------------+--------------------| Natural and pure Salt | sodium chloride | 5,5 | +--------------------------------------------+--------------------| Radioactive metals | | 5,5 | +--------------------------------------------+--------------------| | Coal, brown coal and oil shale | 4,0 | +--------------------------------------------+--------------------| Thermal and industrial water | | 5,5 | +--------------------------------------------+--------------------| | Nonmetallic raw material used in | 5,5 | mainly in the construction industry, | | | +--------------------------------------------+--------------------| Mining raw materials nonmetallic | | 6,0 | +--------------------------------------------+--------------------| | Bituminous rocks | 6,0 | +--------------------------------------------+--------------------| | Underground mineral waters | 7,5 | +--------------------------------------------+--------------------| | Other minerals not included in | 6,0 | | n.e.c. | | +--------------------------------------------+--------------------| | Piezooptic raw materials, product Certified | 6,5 | | high-purity quartz raw materials | | | semiprecious raw materials raw materials | | +--------------------------------------------+--------------------| | Rare metals, as constituting own | 8,0 | deposits and | are passing | | | in the ores of other useful components | | | minerals | | +--------------------------------------------+--------------------| Precious metals | (extract precious | | metals from the indigenous | (ore), Placer and | 6,5 | | man-made deposits with getting | | concentrates and other intermediates |, | | | containing precious metals) as well as | | | precious metals, useful | | components of a multi-component integrated | | | | except gold ore | | +--------------------------------------------+--------------------| |Золото | 6,0 | +--------------------------------------------+--------------------| | Natural diamonds, other precious and | 8,0 | | semi-precious stones | | +--------------------------------------------+--------------------| |-Ferrous metals | 8,0 | +--------------------------------------------+--------------------| | Natural combustion gas from gas | 16,5 | | deposits and gas condensate from | | | gas condensate fields | | +--------------------------------------------+--------------------| Oil and gas condensate | from | 16,5 | | oil-gas condensate fields | | +--------------------------------------------+--------------------| Multi-component integrated commodity ore |, | 8,0 | as well as useful features | integrated | | | except ores of precious metals | | +-----------------------------------------------------------------+ taxpayers have funded through own means of prospecting and exploration of mineral deposits they developed or completely vozmestivšie all State expenditures on prospecting and exploration of the corresponding quantity of these mineral deposits and excepted as of July 1, 2001 year in accordance with federal legislation from the reproduction of mineral-raw-material base in developing these deposits to pay a tax in respect of minerals originating in the appropriate license block , by a factor of 0.7.
Article 343. Order of calculation and payment of tax.
Prepayments for income tax 1. The amount of tax on the explorations of minerals in relation to which ad valorem (percentage) tax rate is calculated as the corresponding percentage tax rate tax base determined in accordance with paragraph 2 of article 338 of the criminal code.
2. the total amount of tax is calculated on the end of each tax period by type of extracted minerals.
3. Tax is paid separately for each type of extracted minerals.
During the tax period, the budget shall be paid in advance. Monthly advance payments of corporate income tax payable to the budget during the tax period shall be calculated as one third of the total amount of tax for the previous tax period.
The difference between the total amount of tax calculated according to the results of the tax period and the amount of advance payments of corporate income tax paid during the tax period shall be paid into the budget at the end of the tax period.
4. The positive difference between the amount of advance payments of corporate income tax paid during the tax period and the total amount of tax calculated according to the results of the tax period, the amount of tax overpaid shall be recognized and shall be returned to the (credit) to the taxpayer, in accordance with article 78 of the present code.
Article 344. Terms of tax payment and income tax advance payments of 1. The amount of tax payable at the end of the tax period shall be paid not later than the last day of the month following the previous tax period.
2. Advance payments for income tax shall be paid not later than the last day of each month of the tax period.
Article 345. Tax Declaration 1. The obligation of submitting tax returns for taxpayers is raised during the tax period in which the actual mining started.
2. the tax declaration shall be submitted not later than the last day of the month following the previous tax period.
Article 346. Features of calculation and payment of tax when performing production sharing agreements 1. Investors on production sharing agreements define the amount of mining tax and the amount of tax payable, in accordance with this chapter, taking into account the characteristics laid down in this article.
2. Taxpayers are tax investors on production sharing agreements.
If the implementation of the agreement on product division, including minerals, under the agreement, the operator performs the calculation and payment of tax shall be made by the operator, acting as the authorized representative of the taxpayer.
3. Tax base recognizes the cost of extracted minerals, determined in accordance with article 340 of the present Code, taking into account the features installed in the production sharing agreement for the determination of the value of extracted minerals.
4. The tax base is determined separately for each mineral, and separately for each product-sharing agreement and activities not related to production-sharing agreements.
5. in carrying out production sharing agreements concluded in accordance with the legislation of the Russian Federation, the tax rates imposed by article 342 of the present Code shall be applied with a factor of 0.5.
Tax rates set out in the agreement under article 342 of the present Code, do not change for the duration of the agreement.
6. in carrying out production sharing agreements concluded before the entry into force of the Federal law on production sharing agreements, "the conditions set by the relevant agreement on product division.

7. in fulfilment of the agreements concluded after the entry into force of the Federal law on production sharing agreements "and before the enactment of this chapter, apply for the conditions for the calculation and payment of tax set out in production sharing agreements, taking into account the norms of Russian legislation on taxes and fees in force on the date of signing of the agreement.".
Article 2. Shall be invalidated since January 1, 2002 year federal law of December 30, 1995 N 224-FZ "on the rates of royalties for the reproduction of mineral-raw-material base" (collection of laws of the Russian Federation, 1996, no. 1, p. 17).
Article 3. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 4. In order to limit the aggregate limits the tax burden and the size limit of compulsory payments to the law of the Russian Federation from May 21, 1993 5003, N-I "about customs tariff" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, # 23, art. 821; Collection of laws of the Russian Federation, 1999, N 7, art. 879) the following amendments and supplements: 1. In article 3, paragraph 3 shall be amended as follows: "3. the rates of export customs duties and the list of goods in respect of which they are applied, shall be established by the Government of the Russian Federation, unless otherwise stipulated by this article. In respect of the goods referred to in paragraph 4 of this article, the rates of export customs duties shall be established by the Government of the Russian Federation in accordance with the procedures set out in this paragraph. ";
(Paragraph repealed federal law from 03.12.2012 N 239-FZ)
(Paragraph repealed federal law from 03.12.2012 N 239-FZ)
(Paragraph repealed federal law from 03.12.2012 N 239-FZ)
(Paragraph repealed federal law from 03.12.2012 N 239-FZ)
(Paragraph repealed federal law from 03.12.2012 N 239-FZ) of paragraph 4 as subclause 5.
2. Article 6 supplemented by the following sentence: "Rates of seasonal duties imposed upon exportation of goods referred to in paragraph 4 of article 3 of this law, may not exceed the specified article dimensions.".
Article 5. (Repealed-the Federal law dated 27.07.2006 N 151-FZ), Article 6. In respect of extracted minerals, excluding oil and gas condensate production from oil and gas deposits, monthly advance payments payable during the first quarter of 2002 year shall be calculated as one third of the amounts assessed for the fourth quarter of 2001 year of regular payments for iskopaemyhi mining royalties for the reproduction of mineral-raw-material base. (As amended by the federal laws from 31.12.2001 N 198-FZ; from 5/29/2002 N 57-FZ) in the extraction of oil and gas condensate from oil deposits monthly advance payments payable during the first quarter of 2002 year shall be calculated as one third of the amounts assessed for the fourth quarter of 2001 year payments for subsoil use, the reproduction of mineral-raw-material base and excise on oil. (As amended by federal law from 31.12.2001 N 198-FZ) Article 7. Article 6 of the Federal law dated August 17, 1995 N 147-FZ "on natural monopolies" (collection of laws of the Russian Federation, 1995, no. 34, art. 3426) Supplement part 2 to read as follows: "the right of access to Russian pipelines and terminals in ports when exporting oil outside the customs territory of the Russian Federation is granted to organizations carrying out oil and registered in the established order, as well as organizations the major societies in relation to organizations involved in oil production in proportion to the volume of extracted oil, town gas pipelines system, taking into account the absolute bandwidth pipelines (based on their technical capabilities). ".
Article 7-1. Taxpayers, who at the time of entry into force of this federal law in accordance with the legislation of the Russian Federation granted to use subsoil plot are subject to registration as a taxpayer tax on mineral extraction within 60 days from the date of entry into force of this federal law. (Article supplemented by federal law from 5/29/2002 N 57-FZ) Article 8. To the law of the Russian Federation "on the bowels" (as amended by the Federal law of March 3, 1995 N 27-FZ) (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 16, art. 834; Collection of laws of the Russian Federation, 1995, N 10, art. 823; 1999, N 7, art. 879; 2000, N 2, art. 141) the following amendments and supplements: 1. paragraph 11 of the first paragraph of article 3 shall be amended as follows: ' 11) setting the size and order of charging for geological information on mineral resources, as well as approval of the agreements on the conditions of section products; ".
2. (repealed-Federal Act of 22/08/2004, no. 122-FZ) 3. Article 17-1 Supplement part as follows: "license to use subsoil plots acquired legal personality in accordance with the established procedure, may not be transferred to third parties, including third party. ';
4. The second part of article 20 shall be amended with paragraph 8 to read as follows: "8) failure of the subsoil user reporting, provided for by the legislation of the Russian Federation, or the submission of false information."
5. Section V shall be amended as follows: "section v. PAYMENTS when USING SUBSURFACE Article 39. Payments system while using royalty when using the royalty shall be paid the following fees: 1. single payments for subsoil use upon the occurrence of certain events specified in the licence;
2. regular payments for subsoil use;
(Seventh paragraph of ineffective-the Federal law dated 19.05.2010 N 89-FZ)
4. the fee for participation in the competition (auction);
(Paragraph repealed federal law from 27.12.2009 N 374-FZ) in addition, subsoil users other taxes and levies in accordance with the legislation of the Russian Federation on taxes and fees.
Subsoil users acting party production-sharing agreements, are payers of the payments when using mineral resources in accordance with the legislation of the Russian Federation.
When entering into production-sharing agreements provided for the partition of the extracted mineral between the Russian Federation and the subsoil user in accordance with the Federal law on production sharing agreements ". Subsoil user of a production sharing agreement, is exempted from levying separate taxes and other mandatory payments in part and in accordance with established federal law on production sharing agreements "and the legislation of the Russian Federation. Levying these taxes and payments shall be replaced by the section of products in accordance with the terms of the production sharing agreement concluded in accordance with the Federal law on production sharing agreements ". Product distribution received by the State as a result of the partition of goods produced in accordance with the terms of the production sharing agreement, or its equivalent value between the Russian Federation and the Russian Federation on the territory of which is provided by the use of subsoil plot is carried out on the basis of the contracts concluded between the relevant bodies of executive authorities of the Russian Federation and bodies of executive power of the constituent entities of the Russian Federation.
Order, royalty and conditions of levying such payments while performing production sharing agreements these agreements are established in accordance with the legislation of the Russian Federation.
When you run the production sharing agreements concluded after the entry into force of the Federal law on production sharing agreements "and before the entry into force of this chapter, apply for the conditions for the calculation and payment of tax set out in production sharing agreements, taking into account the norms of Russian legislation on taxes and fees in force on the date of signing of the agreement.
Article 40. One-time payments for subsoil use upon the occurrence of certain events specified in the license Users, which have received the right to subsoil use pay one-time payments for subsoil use upon the occurrence of certain events specified in a licence (hereinafter in this article-one-time payments for subsoil use).
Minimum (starting) dimensions of one-time payments for subsoil use are established at a rate of not less than 10 per cent of the amount of mining tax in calculating the annual production capacity of mining organizations.
The final dimensions of the one-off payments for subsoil use are established on the basis of a competition or auction and fixed the license on subsoil use.

The establishment is not allowed in the license size one-time payments for subsoil use below the terms of the competition (auction), as well as each of these payments announced in the bids below the winner.
Payment of one-time payments shall be made in the manner prescribed in the license on subsoil use.
Dimensions of one-time payments for subsoil use, as well as the procedure for their payment when you run production-sharing agreements are installed in the production sharing agreement.
(The paragraph twenty-second lapse-the Federal law dated 19.05.2010 N 89-FZ) (Twenty-third Paragraph repealed Federal Act dated 19.05.2010 N 89-FZ)
(Twenty-fourth Paragraph repealed Federal Act dated 19.05.2010 N 89-FZ)
(The paragraph twenty-fifth lost effect-the Federal law dated 19.05.2010 N 89-FZ) Article 42. The fee for participation in the competition (auction) and Collect licensing fees for participation in the competition (auction) are all participants and is one of the conditions for the registration of the application. The amount of the fee is determined on the basis of the cost of preparation, conduct and results of the competition (auction), remuneration experts involved.
The amount of the fee for participation in the competition (auction) will be credited to the account of the federal authority in the management of the public fund of the subsoil or its territorial bodies and used to cover the costs of those bodies, as well as the bodies of State power of constituent entities of the Russian Federation regulating subsoil on competitions (auctions).
(Twenty-ninth Paragraph of paragraph 5, federal law expired from 22/08/2004, no. 122-FZ) licensing fee royalty is payable by users of the subsoil in the issuance of the said licence. The amount of the fee is determined on the basis of the cost of preparation, execution and registration of issued licenses.
The amount of the fee for the issuance of licences for subsoil use is credited to the account of the federal authority in the management of the public fund of the subsoil or its territorial bodies and are used to cover the costs of those bodies, as well as the bodies of State power of constituent entities of the Russian Federation regulating subsoil use.
Article 43. Recurring payments for subsoil use 1. Recurring payments for subsoil use are for granting exclusive rights to subsurface users search for and evaluation of mineral resources, mineral exploration, geological exploration and assessment of suitability of subsoil areas for the construction and operation of buildings not related to mining, construction and operation of underground structures not related to mining, except for engineering structures shallow (up to 5 meters), used for the intended purpose.
Recurring payments for subsoil use are levied on users of bowels separately for each type of work carried out in the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation and outside the Russian Federation in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign States or used on the basis of an international treaty, unless otherwise stipulated by an international treaty).
For the purposes of the present articles to the construction and operation of underground structures not related to mining, also include the construction of man-made structures and laying of cables and pipelines under water.
Recurring payments for subsoil use are not charged with carrying out the subsoil users: 1) royalty for regional geological studies;
2) royalty for geological objects protected education with scientific, cultural, aesthetic, health-improving and otherwise. Procedure for rating of subsoil use objects to specially protected geological sites of scientific, cultural, aesthetic, recreational and other value shall be established by the Government of the Russian Federation;
3) royalty for the collection of mineralogical, paleontological and other geological collection materials;
4) mineral exploration at the fields entered into commercial operation within mining lease granted to the user of the subsoil for mining of these minerals;
5) mineral exploration within the boundaries of mining lease granted to the user of the subsoil for mining this mineralisation.
2. the size of the regular payments for subsoil use are defined depending on locational conditions, lot size, type of mineral, duration of work, degree of geological knowledge of the territory and the degree of risk.
Regular payment for subsoil use is charged for the licensed area provided one, minus the returned part of the license area.
The rate of payment for subsoil use is established in a single square kilometre area of the subsoil. The Government of the Russian Federation establishes the minimum and maximum sizes of the rates payment for subsoil use. Particular amount of the rates payment for subsoil use is established by the executive organ of State power of constituent entities of the Russian Federation for presenting the territorial authority in the field of management of State Fund subsoil separately for each plot, for which the license is granted in accordance with the established procedure for subsoil use, having the location in the territory of the Russian Federation, within the limits established by the Government of the Russian Federation. If a specific bid amount payment for subsoil use is not set by the executive organ of State power of constituent entities of the Russian Federation in accordance with the procedure specified in this article, it is assumed to be the maximum size of the rates payment for subsoil use, determined by the Government of the Russian Federation.
The procedure and conditions for levying regular payments for subsoil use of subsoil users, searching and exploration on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside of the Russian Federation in the territories under the jurisdiction of the Russian Federation shall be established by the Government of the Russian Federation and are enrolled in the federal budget.
3. the size of the regular payments for subsoil use, conditions and procedure for levying them when performing production sharing agreements are installed on production sharing agreements within the limits established by the Government of the Russian Federation.
4. Regular payments for subsoil use subsoil users are paid quarterly in the manner prescribed by the Government of the Russian Federation.
5. Regular payments for subsoil use are collected in the form of cash and will be credited to the Federal, regional and local budgets in accordance with the budgetary legislation of the Russian Federation. "
Article 9. To amend paragraph 8 of article 34 of the Federal law of December 17, 1998 N 191-FZ "on the exclusive economic zone of the Russian Federation" (collection of laws of the Russian Federation, 1998, N 51, art. 6273), read as follows: "8. the fee for the issuance of licenses (permissions) on the use of living resources, as well as the fee for the issuance of licenses for the use of non-living resources coming into the federal budget, regional and local budgets in accordance with the budgetary legislation of the Russian Federation."
Article 10. To amend the Federal law dated November 30, 1995, N 187-FZ "on the continental shelf of the Russian Federation (collection of laws of the Russian Federation, 1995, no. 49, p. 4694; 1999, no. 7, p. 879) as follows: 1) in paragraph 17 of article 6 the words" and the development of mineral resources "should be deleted;
2) article 40: eighth and ninth paragraphs of part five shall be excluded;
the sixth part shall be reworded as follows: "in addition, users shall pay taxes and levies in accordance with the legislation of the Russian Federation on taxes and fees, and make other payments stipulated by the legislation of the Russian Federation.";
in the words of the eighth "contributions" and "excise tax," should be deleted;
in the words of the ninth ", deductions for the reproduction of mineral-raw-material base, excise taxes" should be deleted;
the words "part of the tenth federal authorities issuing licenses" were replaced by the words "in the federal budget, regional and local budgets in accordance with the budgetary legislation of the Russian Federation".
Article 11. (Repealed-Federal Act of 20 August 2004 N 120-FZ) Article 12. This federal law shall enter into force on the expiry of one month from the day of its official publication, unless otherwise provided for in this article.

Items 1-9 of article 1, articles 3, 5 and 6, as well as paragraph 5 of article 8 and article 11 shall become effective with the January 1, 2002 onwards, but not earlier than on the expiry of one month from the day of official publication of this federal law, unless otherwise provided for by paragraph 3 of this article.
Paragraph 5 of article 8 hereof in part the powers of the Government of the Russian Federation to establish minimum and maximum sizes of the rates payment for subsoil use, as well as in part the powers of the executive bodies of State power of the constituent entities of the Russian Federation to establish a specific rate payment for subsoil use shall enter into force from the day of official publication of this federal law.
Rates payment for subsoil use, established in accordance with this federal law, shall be applicable as from January 1, 2002 year.
Article 13. Arrears, penalties and fines arising in January 1, 2002 year on payments for subsoil use, deductions for the reproduction of mineral-raw-material base and excise duties on oil and stable gas condensate, shall be credited to the revenue of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets in accordance with the legislation of the Russian Federation in force prior to the enactment of this federal law.
In respect of minerals originating before January 1, 2002 year, deductions for the reproduction of mineral-raw-material base shall be calculated and paid in the order, which was in force until January 1, 2002 year, irrespective of the date of receipt of cash for sold products. (The paragraph is supplemented by federal law from 5/29/2002 N 57-FZ) Article 14. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The Government of the Russian Federation within one month from the day of official publication of this federal law to set a minimum and maximum dimensions of the rates payment for subsoil use.
The President of the Russian Federation v. Putin Kremlin, Moscow August 8, 2001 N 126-FZ