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

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RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Part Two of the Russian Federation Tax Code and some other Russian legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION class="ed"> Federal laws of 31 December 2001 N 198-FZ; dated 29.05.2002 N 57-FZ; 07.07.2003 N 117-FZ; of 07.05.2004 N 33-FZ; dated 29.07.2004 N 95-FZ; of 18.08.2004 N 102-FZ; dated 20.08.2004 N 120-FZ; of 22.08.2004 N 122-F; dated 27.07.2006 N 151-FZ; of 27.12.2009 N 374-FZ; dated 19.05.2010. N 89-FZ; of 03.12.2012 N 239-FZ) Article 1. To amend Part 2 of the Tax Code of the Russian Federation (Parliament of the Russian Federation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289) the following changes and additions: 1.(Spspent force-Federal Law of 07.07.2003 N 117-FZ 2. In article 182: 1), in paragraph 1: sub-paragraphs 12 to 16; sub-paragraphs 17-21 count 12-16; 2)(Spaced by Federal Law dated 07.07.2003 N 117-FZ 3. Article 183, paragraphs 13 to 15, shall be deleted. 4.(Spconsumed by Federal Law of 07.07.2003) N 117-FZ 5. In the table of tax rates of paragraph 1 of Article 193, the words " oil and stable gas condensate. For 1 ton, delete. 6. In article 194: 1), in paragraph 1, delete; 2), paragraph 2, paragraph 3, should be deleted. 7. In Article 195: 1)(Spconsumed by Federal Law of 07.07.2003) N 117-FZ ) (2) in paragraph 2 of the word "and (or) of the excisable mineral commodities" should be deleted; 3)(Spaced by Federal Law dated 07.07.2003 N 117-FZ) 8. In paragraph 4 of article 204: in the first paragraph of the phrase "excise mineral commodities listed in article 181, paragraph 2 (1) of this Code, and also" delete; in the second paragraph of the word "mineral cheese listed above". Article 181, paragraph 2 (1) of this Code, and "delete; , in the third paragraph," mineral cheese listed in article 181, paragraph 2, subparagraph 1, of this Code and " shall be deleted. 9. Supplement the Code, Chapter 26, to read: " CHAPTER 26. FOCUS ON MINING FOOD HAS Article 334. Taxpayers Taxpayers of the mineral extraction tax (hereinafter referred to as the tax payers) recognize the organizations and individual entrepreneurs recognized by the subsoil user according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 335. Pause for counting as a taxpayer 1. Taxpayers are subject to a tax on mineral extraction tax (hereinafter referred to as the tax) at the location of the subsurface area allocated to the taxpayer in accordance with of the Russian Federation, except as otherwise provided in paragraph 2 of this article. 2. Taxpayers in 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 extraction is carried out on The territories under the jurisdiction of the Russian Federation (as well as those leased from foreign States or used under an international treaty) on the subsoil provided to the taxpayer are subject to registration as a tax payer for their location. Article 336. Taxation object 1. The object of the mineral extraction tax (hereinafter referred to as the tax), unless otherwise provided for in paragraph 2 of this article, shall be recognized: 1) minerals extracted from the subsoil in the territory of the Russian Federation to the taxpayer for use in accordance with the legislation of the Russian Federation; 2) minerals extracted from waste (losses) of mining production, if such extraction is to be In accordance with the legislation of the Russian Federation on mineral resources; 3) minerals mined from mineral resources outside the territory of the Russian Federation, if this production is carried out in the territories under the jurisdiction of the Russian Federation (as well as leased from foreign States, or under an international treaty) in the subsoil provided to the taxpayer for use. 2. For the purposes of this chapter, it is not recognized by the object of taxation: 1) common mineral resources produced by an individual entrepreneor used for personal consumption; 2) produced (collected) Mineralogical, paleontological and other geological collection materials; 3) minerals extracted from mineral resources in the formation, use, reconstruction and repair of specially protected geological features Scientific, cultural, aesthetic, sanitation or health That is not a public matter. The procedure for the recognition of geological objects by specially protected geological features of scientific, cultural, aesthetic, sanitary-recreational or other public importance shall be established by the Government of the Russian Federation; 4) Mineral resources extracted from their own waste (losses) of mining and related processing facilities, if their extraction had previously been subject to a generally established tax. Article 337. Mining of Minerals 1. For the purposes of this chapter, the minerals referred to in article 336, paragraph 1, of this Code are referred to as minerals. At the same time mineral resources are recognized for the production of the extractive industries, contained in the actual extracted (extracted) minerals (waste, losses) mineral raw material (rock, liquid and other mixture), the first in its quality State standard of the Russian Federation, industry standard, regional standard, international standard and, in case of absence of specified standards for a single extracted mineral, the standard of the organization (s) (hereinafter referred to as the standard) of this Regulation). 2. Types of mined minerals are: 1) commercial coal, coal, brown and combustible shale; 2) peat; 3) hydrocarbon raw: oil dehydrated, dissalted and stabilized, Gas condensate from oil and gas condensate fields; gas condensate from gas condensate fields, which has undergone a separation operation, dehydration operation, separation of light factions and other impurities; gas of combustible natural gas Gas and gas-condensate fields; gas combustible natural oil (gas oil, oil and gas) and oil and gas fields (hereinafter referred to as the associated gas); 4) commercial ores: ferrous metals (iron, manganese, chromium); non-ferrous metals (in Aluminium, copper, copper, nickel, cobalt, lead, zinc, tin, tin, tungsten, molybdenum, molybdenum, mercury, magnesium); rare metals that make up their own fields (titanium, zirconium, niobium, rare earth, strontium, lithium, beryllium, vanadium, hermania, cesium, scandium, selenium, zirconium, tantalum, temporal, ); radioactive metals (uranium and thorium); multi-component complex ores; 5) useful components of the complex ore complex ore extracted from it in the direction of further processing (enrichment, technological transfer). It is not possible to recognize the products produced in the further processing of the multicomponent complex ore in the enrichment-metallurgical production (enrichment, technological transfer); 6) non-ferrous raw materials (apatite and phosphate ores, potassium, magnesium and stone salts, latrine ores, sodium sulphate, sulphur and sulphur in oil, gas, sulfur and complex ore deposits, size, iodine, bromine, smelting spade, earthpaint (mineral pigments), carbonate rocks and other non-metallic minerals for the chemical industry and the production of mineral fertilizers); mining non-metallic minerals (abrasive woods, fat quartz (except especially pure quartz) and Pieces of optical raw materials), quarts, carbonate rocks for metallurgy, quartz-polish and silicon raw materials, glass sands, graphs of natural, talc-magnetzite, pyrophilitic, pyrophilitic, mica, mica, vermiculite, vermiculite, clay for the production of drilling solutions and sorbents, other useful Fossil resources not included in other groups); bituminous species (bituminous rocks, asphalt and asphalt rocks); 7) raw materials of rare metals (scattered elements) (in particular, indium, cadmium, tellurium, thallium, gallium), and also other useful components, which are associated components in ores of other minerals; 8) non-metallic raw materials, used mainly in the construction industry (gypsum, angydrith, chalk, milt, milt, fluke) limestone, limestone and lime stone for lime cement, sand of natural construction, gravel, gravel, sand-gravel mixtures, stone construction, facing stones, glina, other non-metallic minerals used in the construction industry); 9) a pastry product pezoopoopic raw materials, especially pure quartz raw materials and stone raw materials (topaz, jade, jadite, maze, amethyst, amethyst, turquoise, amethyst, yashma and others); 10) natural diamonds, other gemstones from indigenous, Grossitic and fields, including unprocessed, sorted and Stones classified (natural diamonds, emerald, rubies, sapphire, amber, amber); 11) concentrates and other semi-products containing precious metals (gold, silver, platinum, palladium, iridium, ruthenium, ruthenium, osmium) received in the extraction of precious metals, that is, the extraction of precious metals from the indigenous (rud), op-ed and technogenic deposits; 12) salt of natural and pure sodium chloride; 13) underground water containing useful Fossil and (or) natural curative resources (mineral water), or used for thermal energy. 3. The natural mineral is defined separately for each type of mineral referred to in paragraph 2 of this article. In addition, minerals derived from minerals using processing technologies that are special forms of mining (in particular, underground gasification and leaching, Drama and Hydraulic Development of Grosspe, squire hydobycha), as well as processing technologies assigned to special types of mining (in particular mining) of minerals from the rocks or from the tailings, the collection of oil from the oil spills with special installations). Article 338. The tax base 1. The tax base is determined by the taxpayer independently in respect of all mined minerals (including useful components and underground waters extracted from subsoil in the extraction of the main mineral). 2. The tax base is defined as the value of the mined minerals, unless otherwise provided in this article. The value of the extracted minerals is determined in accordance with article 340 of this Code. 3. The quantity of minerals obtained is determined in accordance with article 339 of the present Code. 4. The tax base is determined separately for each type of mineral extracted under Article 337 of this Code. When determining the tax base of extracted minerals, for which different tax rates are established, the tax base is determined separately for each type of mineral production, subject to different tax rates. Article 339. Definition of the quantity of minerals mined 1. The quantity of the mined minerals is determined by the taxpayer on its own. Depending on the type of minerals produced, its quantity is defined in net units of mass or volume. 2. The quantity of mined minerals is determined by direct (through the use of measuring devices and devices) or indirectly (calculated, for the content of mined mineral extracted from the mineral deposits (waste, losses)) (raw material), unless otherwise provided in paragraph 3 of this article. In the case of a direct method, the indirect method of determining the quantity of mined minerals is used. The taxpayer's method of determining the quantity of the extracted minerals is subject to the taxpayer's tax policy for tax purposes and is applied by the taxpayer throughout all activities Mining and quarrying. The method of determining the quantity of extracted minerals, approved by the taxpayer, is subject to change only in the case of changes to the technical project of mining of mineral resources due to the change in production technology, the taxpayer is applying. However, if the taxpayer is using a direct method of determining the quantity of the mined minerals, the quantity of the mined minerals is determined by reference to the actual loss of mineral resources. 3. When extracting precious metals from indigenous (rud), developing and technogenic deposits, the quantity of minerals extracted is determined according to the data of the obligatory accounting for mining carried out in accordance with the Russian legislation The Federation of precious metals and precious stones. Non-reprocessed precious metal transactions are recorded separately and are not included in the calculation of the quantity of mined minerals set out in the first paragraph of this paragraph. The tax base is defined separately. 4. When extracting precious stones from indigenous, rosy and technogenic deposits, the quantity of mined minerals is determined after primary sorting, primary classification and primary assessment of rough stones. The unique gems are treated separately and the tax base is separately defined. Article 340. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b The valuation of the extracted minerals is determined by the taxpayer in one of the following ways: 1), based on the taxpayer's current tax period, without accounting State subventions; 2) based on the taxpayer's tax period for the corresponding tax period; 3), based on the estimated value of the extracted minerals. 2. If the taxpayer applies the method of assessment referred to in paragraph 1 (1) of this article, the valuation of the unit produced is based on the proceeds derived from the current tax period (a In their absence, in the previous tax period), the taxpayer has the prices of the sale of the mined minerals, without taking into account the subventions from the budget to compensate the difference between the wholesale price and the estimated value. However, the proceeds from the realization of the extracted minerals are derived from the sale prices (reduced by the amount of the subventions from the budget), defined in accordance with the provisions of Article 40 of this Code, without any value-added tax Cost (when implemented in the territory of the Russian Federation and in the States members of the Commonwealth of Independent States) and excise, reduced by the amount of taxpayer's delivery costs depending on the conditions of delivery. For the purposes of this chapter, the cost of delivery includes the cost of customs duties and taxes in foreign trade transactions, the cost of delivery (transportation) of the extracted minerals from the finished goods store (the accounting unit, Entry into the main pipeline, the point of shipment to the consumer or the processing, the boundary of the network section with the consignee and the same conditions) to the consignee, as well as the cost of compulsory insurance of goods, calculated according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the purpose of this chapter, the cost of transporting the extracted minerals to the recipient, in particular, is the cost of delivery (transportation) of the main pipelines, railway, water and other transport, costs of plums, loading, unloading and trans-shipment, ports and freight forwarding services. Assessment is done separately for each type of mined minerals, based on the prices of the relevant extracted minerals. The value of the extracted minerals is defined as the product of the quantity of the mined minerals determined in accordance with Article 339 of this Code and the value of the unit of the extracted minerals, to be determined in accordance with this paragraph. The value of the unit of extracted minerals is calculated as the ratio of proceeds from the sale of the extracted minerals determined in accordance with this paragraph to the quantity of the mined minerals sold. 3. In the absence of public subventions to the prices of the mined minerals, the taxpayer shall apply the method of assessment referred to in paragraph 1 (2) of this article. The assessment of the unit value of the extracted mineral is based on the proceeds from the sale of the extracted minerals, determined on the basis of sales prices, subject to the provisions of article 40 of this Code, without any value-added tax Cost (when implemented in the territory of the Russian Federation and in the States members of the Commonwealth of Independent States) and excise, reduced by the amount of taxpayer's delivery costs depending on the conditions of delivery. For the purposes of this chapter, the cost of delivery includes the cost of customs duties and taxes in foreign trade transactions, the cost of delivery (transportation) of the extracted minerals from the finished goods store (the accounting unit, Entry into the main pipeline, the point of shipment to the consumer or the processing, the boundary of the network section with the consignee and the same conditions) to the consignee, as well as the cost of compulsory insurance of goods, calculated according to OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the purpose of this chapter, the cost of transporting the extracted minerals to the recipient, in particular, is the cost of delivery (transportation) of the main pipelines, railway, water and other transport, costs of plums, loading, unloading and trans-shipment, ports and freight forwarding services. Assessment is done separately for each type of mined minerals, based on the prices of the relevant extracted minerals. The value of the extracted minerals is defined as the product of the quantity of the mined minerals determined in accordance with Article 339 of this Code and the value of the unit of the extracted minerals, to be determined in accordance with this paragraph. The value of the unit of extracted minerals is calculated as the ratio of proceeds from the sale of the extracted minerals determined in accordance with this paragraph to the quantity of the mined minerals sold. 4. In the event that the valuation of the mined minerals cannot be determined by the means specified in paragraphs 1 and 2 of paragraph 1 of this article, the taxpayer shall apply the method of assessment referred to in paragraph 1 (3) of this article. The estimated value of the mined mineral is determined by the taxpayer on its own basis on the basis of the tax records. In this case, the taxpayer applies the recognition of the income and expenditure that it applies to the tax base for profit tax. When generating the estimated value of the mined minerals, account shall be taken of the following types of expenses incurred by the taxpayer in the reporting (tax) period: (1) material expenses determined in accordance with Article 254 of this Code, except for material expenses incurred in storage, transport, packaging and other training (including pre-sale training) and in the sale of extracted minerals (including material expenses incurred by the taxpayer in the proceedings and The implementation of other products, goods (works, services); (2) wage costs determined in accordance with article 255 of this Code, except for those employed in the mining industry. (3) the amount of depreciation determined in accordance with articles 258 to 259 of the present Code, except for the amortization amount of the depreciable non-production-related property. mining; 4) repair costs for fixed assets, determined in accordance with article 260 of this Code, except for the repair of non-production-related fixed assets; 5) natural resource development, as defined in Under article 261 of this Code; 6) the costs stipulated in article 265, paragraphs 9 and 10, of this Code, with the exception of those mentioned in these subparagraphs not related to the production of mineral resources; (7) Other expenses determined in accordance with Article 263, 264 and 269 of this Code, except for other non-mining expenses. In determining the estimated value of the mined mineral, the costs of articles 266, 267 and 270 of this Code are not taken into account. When determining the estimated value of the extracted minerals, expenses incurred by the taxpayer in the tax period are divided into direct and indirect costs. Direct is the costs set out in paragraphs 1 to 6 of paragraph 4 of this article. Indirect costs are set out in paragraph 4 (7) of this article. However, the direct costs incurred by the taxpayer during the tax period are allocated between the extracted minerals and the remainder of the work in progress at the end of the tax period. The balance of work in progress shall be determined and evaluated on the basis of the characteristics provided for in article 319, paragraph 1, of this Code. The amount of indirect costs incurred by the taxpayer in the tax period is distributed among the various types of goods (works, services) produced by the taxpayer in proportion to the share of each type of goods (work, services) in total revenue from the sale of these goods (works, services). The amount of indirect costs attributable to the mineral production in the tax period is fully included in the estimated value of the extracted minerals for the relevant tax period. In the case of minerals containing several types of minerals, the value of each type of minerals is determined in proportion to the proportion of each type of minerals mineral resources. Article 341. The sales tax period The fiscal period is a quarter. Article 342. Tax rate 1. Taxation is based on the tax rate of 0 per cent in the production of: 1) minerals in the regulatory cost of mineral resources. For the purposes of this chapter, the mineral resources are recognized as the actual loss of mineral resources in production, technologically linked to the accepted schema and mining technology, within the limits of the loss ratios, approved in the manner determined by the Government of the Russian Federation; 2) of the associated gas; 3) of the associated and drainage subsurface waters, which are not taken into account in the State balance of mineral resources, the extraction of which associated with the development of other types of mineral resources, development of mineral deposits as well as in the construction and operation of underground facilities; 4) minerals in the development of substandard (low-quality, low-grade) or previously written-off useful resources Fossil fuels (except for the degradation of the quality of mineral resources as a result of the sampling of the deposit). The stockpiling of mineral resources to substandard reserves is carried out in the manner determined by the Government of the Russian Federation; 5) of the minerals remaining in the open, absorbing rock, in the rubble or in the waste of processing industries due to the lack of industrial technology in the Russian Federation, as well as from the springy and absorbing (debauchery) material, waste from the mining and related processing industries production (including through refining of oil slurries) Regulations for the mineral content of these types and wastes approved in the manner determined by the Government of the Russian Federation; 6) of the groundwater from the control or reserve wells in the planned control of their mineral resources The health, availability and maintenance of which is established by the federal executive authority; 7) mineral waters used exclusively for therapeutic and resort purposes without their immediate implementation (in The number, after processing, preparation, processing, bottling); 8) underground waters used exclusively for agricultural purposes, including irrigation of agricultural land, water of livestock farms, livestock complexes, poultry farms, horticultural, Cities and livestock associations of citizens. 2. Unless otherwise specified in paragraph 1 of this article, taxation shall be as follows: + ----------------------------------------------------------------- + | Types of mined minerals | Rate (%) | + -------------------------------------------- + -------------------- | | Cose salts | 3.8 | + -------------------------------------------- + -------------------- | | Torf | 4.0 | + -------------------------------------------- + -------------------- | | Blacks | Metal | 4.8 | + -------------------------------------------- + -------------------- | | Apatite-non-feline and phosphate ores | 4.0 | + -------------------------------------------- + -------------------- | | Mining and non-metallic raw materials (for | 5.5 | |exception | | + -------------------------------------------- + -------------------- | | Salt natural and pure sodium chloride | 5.5 | + -------------------------------------------- + -------------------- | | Radioactive metals | 5.5 | + -------------------------------------------- + -------------------- | | Hard coal, brown and combustible shale | 4.0 | + -------------------------------------------- + -------------------- | | thermal and industrial waters | 5.5 | + -------------------------------------------- + -------------------- | | Non-metallic raw materials used in | 5.5 | |primary in the construction industry | | + -------------------------------------------- + -------------------- | | Non-metallic minerals | 6.0 | + -------------------------------------------- + -------------------- | | Bituminous rocks | 6.0 | + -------------------------------------------- + -------------------- | | Underground mineral water | 7.5 | + -------------------------------------------- + -------------------- | | Other minerals not included in | 6.0 | |other groupings | | + -------------------------------------------- + -------------------- | | PygocOptical product raw materials, | 6.5 | |especially pure quartz raw materials and | | + -------------------------------------------- + -------------------- | | The rare metals, as forming their own | 8.0 | |fields and which are populating | | | components in other useful | | | | | | | | + -------------------------------------------- + -------------------- | | Precious metals (extraction of precious metals), pits and | 6.5 | | technogenic deposits, | | | contains precious metals and | | | precious metals which are useful | | |components of the multicomponent complex | | |ores, except gold | | + -------------------------------------------- + -------------------- | | Gold | 6.0 | + -------------------------------------------- + -------------------- | | Natural diamonds other precious and | 8.0 | |semiprecious stones | | + -------------------------------------------- + -------------------- | | Non-ferrous metals | 8.0 | + -------------------------------------------- + -------------------- | | Gas fuel natural gas | 16.5 | | fields and gas condensate from | | | gas and condensate fields | | + -------------------------------------------- + -------------------- | | Oil, gas condensate from | 16.5 | |oil and gas condensate fields | | + -------------------------------------------- + -------------------- | | Multi-component complex commercial ore, | 8.0 | |as well as useful components of complex | | |ores, except for precious metals | | + ----------------------------------------------------------------- + Taxpayers, prospecting and exploration for internally of the mineral deposits that they are developing, or which have fully put all of the State' s expenditure on the prospecting and exploration of the relevant quantities of these minerals and released as of 1 July 2001, in accordance with The federal legislation on the replacement of mineral and raw materials in the development of these deposits pays a tax on the mineral resources extracted from the corresponding licence area with a factor of 0.7. Article 343. Tax calculation and payment procedure. Sales tax advances 1. The amount of the tax on extracted minerals, for which the ad valorem (in per cent) tax rates are established, is calculated as the corresponding tax rate as a percentage of the tax base determined in accordance with article 338, paragraph 2 of this Code. 2. The total amount of the tax is calculated on the basis of each tax period by type of mineral production. 3. The tax is paid separately for each type of minerals produced. An advance payment is made to the budget during the tax period. The amount of the monthly advance tax payable in the budget during the tax period is calculated as one third of the total tax amount for the previous tax period. The difference between the total amount of tax calculated on the tax period and the amount of advance tax payments paid during the tax period is to be settled in the tax period. 4. The positive difference between the amount of the advance tax paid during the tax period and the total amount of tax calculated on the basis of the tax period is recognized as the amount of the tax surplus and is subject to return (set-off) the taxpayer, in accordance with article 78 of this Code. Article 344. { \b Tax } { \b and } { \b } { \b } { \b sales The tax amount due on the tax period shall be paid not later than the last day of the month following the tax period. 2. Advance tax payments are paid no later than the last day of each month of the tax period. Article 345. Tax declaration 1. Taxpayers ' obligation to submit a tax return arises during the tax period in which actual mining is started. 2. The tax declaration is submitted no later than the last day of the month following the previous tax period. Article 346. { \b Sales tax } { \b } { \b } { \b } { \b } Investors in product sharing agreements shall determine the amount of the mineral extraction tax and the amount of the tax to be paid in accordance with this Chapter, taking into account the characteristics set out in this article. 2. Taxpayers are investors on product sharing agreements. If the performance of a produc-section agreement, including mining, is performed by an operator by agreement, the calculation and payment of the tax shall be performed by the operator acting as the authorized representative the taxpayer. 3. The tax base recognizes the value of the mined minerals determined in accordance with article 340 of this Code, taking into account the characteristics set out in the production sharing agreement to determine the value of the mined minerals. 4. The tax base is defined separately for each type of mineral resource, and separately for each product division agreement and activity that is not related to the production sharing agreement. 5. In the implementation of agreements on the division of products concluded in accordance with the legislation of the Russian Federation, the tax rates set out in article 342 of the present Code shall be applied with a factor of 0.5. The Tax rates established in the product division agreement under article 342 of this Code do not change for the duration of the agreement. 6. In the execution of the agreements on section of products concluded prior to the entry into force of the Federal Law "On agreements on production sharing", the conditions established by the relevant product division agreement are fulfilled. 7. In the implementation of agreements entered into after the entry into force of the Federal Act on Product-Section Agreements and before the entry into force of this Chapter, the conditions of calculation and payment of the tax established in the section agreements apply. of the Russian Federation on taxes and charges in force at the date of the signing of the Agreement. ". href=" ?docbody= &prevDoc= 102072397&backlink=1 & &nd=102038942 " target="contents"> dated 30 December 1995 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 17). Article 3. (Spconsumed by Federal Law of 29.07.2004) N 95 FH) Article 4. In order to limit the limits of total tax burden and limit the amount of obligatory payments to the Law of the Russian Federation, Russian Federation and the Supreme Soviet of the Russian Federation. 821; Legislative Assembly of the Russian Federation, 1999, No. 7, Art. 879) the following changes and additions: 1. In article 3: paragraph 3 should read " 3. The rates of export customs duties and the list of goods to which they apply shall be fixed by the Government of the Russian Federation unless otherwise specified by this article. With respect to the goods referred to in paragraph 4 of this article, the rates of export customs duties shall be determined by the Government of the Russian Federation in accordance with the procedure set out in this paragraph. "; Law of 03.12.2012. N 239-FZ (Paragraph is no-valid-Federal Law of 3 December 2012. N 239-FZ (Paragraph is no-valid-Federal Law of 3 December 2012. N 239-FZ (Paragraph is no-valid-Federal Law of 3 December 2012. N 239-FZ (Paragraph is no-valid-Federal Law of 3 December 2012. N 239-FZ) paragraph 4 is considered to be paragraph 5. 2. Article 6 should be supplemented with the following sentence: "The rates of seasonal duties established in the export of goods referred to in article 3, paragraph 4, of this Law shall not exceed the amount specified by this article.". Article 5. (Spconsumed by the Federal Law of July 27, 2006) N 151-FZ) Article 6. With the exception of petroleum and gas condensate from oil and gas fields, the amount of monthly advance payments due during the first quarter of 2002 are calculated as one third of the amounts accrued for the fourth quarter of 2001 of regular payments for the extraction of mineral resourcesand for the replacement of minerals and raw materials. (In the federal laws of 31 December 2001, N 198-FZ; dated 29.05.2002 N 57-FZ) Monthly advance payments due in the first quarter of 2002 from oil and gas condensate from oil and gas fields are counted as one The third is the amount of royalties accrued during the fourth quarter of 2001 for the use of mineral resources, royalties and excise duties on oil. (In the wording of Federal Law of 31.12.2001) N 198-FZ) Article 7. Article 6 of the Federal Law of 17 August 1995 on Natural Monopolies (Collection of Laws of the Russian Federation, 1995, N 34, Art. To supplement the second reading: " The right of access to the system of Russian main pipelines and terminals in the seaports during export of oil outside the customs territory of the Russian Federation shall be provided. oil production organizations and organizations that are major societies in relation to the oil-producing organizations in proportion to the volume of oil produced in Main trunking system at 100 per cent capacity The capacity of the main pipelines (based on their technical capabilities). ". Article 7-1. Taxpayers who, at the time of the entry into force of this Federal Law in accordance with the legislation of the Russian Federation are granted the use of the subsoil, are subject to a tax on Extraction of mineral resources within 60 days from the date of entry into force of this Federal Law. (The article is supplemented by Federal Law of 29 May 2002. N 57-FZ) Article 8. To amend the Law of the Russian Federation "On Subsoil" (in the wording of the Federal Law of 3 March 1995 N 27-FZ) (Statements of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 823; 1999, N 7, sect. 879; 2000, N 2, sect. 141) the following changes and additions: 1. Paragraph 11 of part one, article 3, should read: "11) the establishment of fees and charges for geological information on the subsoil, as well as the approval of agreements under the production section;". 2. (Overtaken by Federal Law of 22.08.2004) N 122-F) 3. Article 17-1 should be supplemented by a part of the following content: "A licence for the use of subsoil acquired by a legal person in the prescribed manner may not be transferred to third parties, including for use."; 4. Part two of article 20, supplement paragraph 8 with the following: "8) failure to submit a user's mineral resources under the Russian Federation's legislation or the submission of false information;". 5. Section V, amend to read: " Partition V. PAYMENT-USER PROPERS Article 39. Payment system for subsoil use The following payments are made: 1. One-time payments for subsoil use when certain conditions are specified in the license; 2. Regular payments for subsoil use; (Paragraph 7 is no more effective-Federal Law of 19.05.2010. N 89-FZ 4. Collection for participation in the competition (auction); (Paragraph is no-valid-Federal Law of 27.12.2009) N 374-FZ) In addition, the subsoil users pay other taxes and charges established in accordance with the laws of the Russian Federation on taxes and charges. The subsurface users who are party to agreements on the division of products are the payers of payments in the use of mineral resources in accordance with the legislation of the Russian Federation. When concluding agreements on the division of products, a section of the extracted minerals between the Russian Federation and the subsoil user is provided under the Federal Act on Product-Section Agreements. The sub-soil user who is a party to the section of the product agreement is exempt from the collection of individual taxes and other obligatory payments in the part and in the manner prescribed by the Federal Law "On agreements on division of products" and OF THE PRESIDENT OF THE RUSSIAN FEDERATION The charges and payments are replaced by the section of the product in accordance with the terms of the agreement on the division of products concluded in accordance with the Federal Act "On Product Section Agreements". Distribution of products received by the State as a result of a production section under the terms of the produc-section agreement or its value equivalent between the Russian Federation and the constituent entity of the Russian Federation, The territory of which the subsurface is allocated for use is carried out on the basis of agreements concluded by the relevant executive authorities of the Russian Federation and the executive authorities of the constituent entity of the Russian Federation. " The procedure for the payment of royalties and the conditions for the charging of such payments in the performance of product division agreements shall be established by the said agreements in accordance with the legislation of the Russian Federation. The conditions of calculation and payment of taxes imposed on the section of products concluded after the entry into force of the Federal Act on Product Agreement and prior to the entry into force of this Chapter are applicable. in the product division agreements, taking into account Russian Federation legislation on taxes and charges in force at the date of the signing of the agreement. Article 40. Non-subsurface royalties: certain events specified under license Subsoil subsoil users who have been granted the right to use subsoil shall pay one-off payments for subsoil use The occurrence of certain events specified in the licence (hereinafter referred to as single payments for subsoil use). Minimum (starting) amounts of one-off royalty payments are set at at least 10 per cent of the value of the mining tax in the calculation of the average annual project capacity of the extractive industry organization. The final amount of one-time payments for subsoil use is determined on the basis of the results of the tender or auction and is fixed in the license for subsoil use. It is not permitted to establish in a licence the amount of one-off payments for subsoil use below the established conditions of the tender (auction), as well as each of these payments below the winner's bids. Payment of one-time payments is made in the order established in the license for subsoil use. The size of the one-time payments for subsoil use, as well as the manner in which they are paid in the performance of product division agreements, are set out in the product division agreement. (The paragraph 22 of the second expired-Federal Act of 19.05.2010). N 89-FZ) (Paragraph 20 is no more effective-Federal Law of 19.05.2010. N 89-FZ (Paragraph 25 is no more effective-Federal Act of 19.05.2010) N 89-FZ (Paragraph 25 is no more effective-Federal Act of 19.05.2010) N 89-FZ) Article 42. The fee for participating in the competition (auction) and the fee for issuing licenses are all participants of the fee and is one of the conditions for registration of the application. The amount of the fee is determined on the basis of the cost of preparation, holding and summing up of the tender (auction), remuneration of the experts involved. The amount of the fee for participation in the tender (auction) shall be credited to the accounts of the federal government of the State subsoil or its territorial bodies, and is used to defray the expenses of these bodies, as well as the public authorities. The authorities of the constituent entities of the Russian Federation, which regulate the process of subsoil use, for holding competitions (auctions). (Paragraph 5 of paragraph 5 is no more effective-Federal Law of 22.08.2004. N 122-FZ) The royalties charge fees are made by the subsoil user when the license is issued. The amount of the fee is determined based on the cost of preparing, formalizing, and registering the issued license. The amount of royalties for subsoil use shall be credited to the accounts of the Federal Public Authority of the State Subsoil or its territorial bodies, and are used to defray the costs of these bodies, as well as the organs OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 43. Regular payments for subsoil use 1. Regular payments for subsoil use are charged for granting subsoil users the exclusive rights to prospecting and valuing mineral deposits, exploration of mineral resources, geological study and assessment of the suitability of subsoil subsoil Construction and operation of non-mining installations, construction and operation of non-mineral underground, excluding engineering structures of deep-light (up to 5 metres), Used by destination. Regular payments for subsoil use are charged to subsoil users 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. OF THE PRESIDENT OF THE RUSSIAN FEDERATION a treaty). For the purposes of this article, the construction and operation of non-mining underground structures also includes the construction of artificial structures and the laying of cables and pipelines under water. Regular payments for subsoil use are not charged to subsoil users of: 1) subsoil use for regional geological study; 2) subsoil use for education Scientific, cultural, aesthetic, sanitation and other geological features. The procedure for the allocation of subsurface use to specially protected geological objects, which have scientific, cultural, aesthetic, sanitary and other importance, shall be established by the Government of the Russian Federation; 3) Subsoil use for the collection of mineralogical, palaeontological and other geological collections; 4) exploration of mineral resources in deposits entered into commercial exploitation within the limits of the mountain challenge, The subsoil surface provided to the user for the extraction of these minerals; 5) exploration of mineral resources within the limits of mining extraction provided to the user of mineral resources for the extraction of this mineral. 2. Regular payments for subsoil use are determined according to the geographic conditions, the size of the subsurface area, the type of mineral resources, the duration of the work, the degree of geological formation of the territory and the degree of risk. A regular payment for the use of the subsoil is charged for the area of the licensed area provided to the user, minus the return part of the licensed area. The rate of regular payment for subsoil use is set per square kilometre of the subsoil area. The Government of the Russian Federation sets the minimum and maximum rates for the regular payment for the use of the mineral resources. The specific size of the rate of regular payment for the use of subsoil is determined by the executive body of the subject of the Russian Federation on the submission of the territorial body in the field of management of the State mineral resources fund. separately for each subsurface area, which is licensed under the established procedure to use subsoil, within the territory of the relevant subject of the Russian Federation, within the limits established by the Government of the Russian Federation. THE RUSSIAN FEDERATION In the event that the specific amount of the rate of the regular payment for the use of the subsoil is not established by the executive body of the State authorities of the constituent entity of the Russian Federation in accordance with the procedure set out in this article, it shall be adopted on an equal basis. The maximum amount of the rate of regular payment for the use of mineral resources established by the Government of the Russian Federation. Order and conditions for the collection of regular royalties from subsoil users engaged in prospecting and exploration in the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The rates of regular payments for subsoil use, the conditions and the manner in which they are to be charged in the implementation of the product division agreements are established by agreements on the division of products within the limits set by the Government of the Russian Federation. 4. Regular payments for subsoil use shall be paid by the subsoil users on a quarterly basis in accordance with the procedure established by the Government of the Russian Federation. 5. Regular payments for subsoil use are charged in cash and are credited to the federal, regional and local budgets in accordance with the budgetary laws of the Russian Federation. ". Article 9. Amend article 34, paragraph 8, of the Federal Law of 17 December 1998 on the exclusive economic zone of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6273), with the following wording: " 8. The fees for issuing licenses (permits) for the use of living resources, as well as the fee for the issuance of licenses for the use of non-living resources, are collected in the federal budget, regional and local budgets in accordance with the budgetary laws of the Russian Federation. Federation. " Article 10. The Law Assembly of the Russian Federation on the Russian Federation's continental shelf, dated 30 November 1995, entitled "On the continental shelf of the Russian Federation". Federation, 1995, N 49, sect. 4694; 1999, N 7, sect. 879) The following changes: 1) In paragraph 17 of Article 6 of the words "and the development of mineral resources", delete; 2) in article 40: paragraphs 8 and 9 of Part 5; Part 6 The following wording: " In addition, users pay taxes and fees established in accordance with the laws of the Russian Federation on taxes and charges, and make other payments in accordance with the Russian legislation Federation. "; Part 8 of the word" deductions, "and" excises, " delete; , in part 9 of the word ", deductions for reproduction of mineral and raw materials, excises"; in part 10 of the word "to the federal authorities which have replaced the licence" with the words " to the federal budget, Regional and local budgets in accordance with the budgetary laws of the Russian Federation ". Article 11. (Spconsumed by Federal Law of 20.08.2004) N 120-FZ) Article 12. This Federal Law shall enter into force one month after the date of its official publication unless otherwise provided for in this article. Article 1, paragraphs 1 to 9, 3, 5 and 6, as well as Article 8, paragraph 5, and Article 11 shall enter into force on 1 January 2002, but no earlier than one month from the date of the official publication of this Federal Law, unless otherwise as provided for in Part Three of this Article. Article 8, paragraph 5, of this Federal Law, in terms of the powers of the Government of the Russian Federation to establish a minimum and maximum rate for the rate of regular payment for the use of the subsoil, as well as in the terms of reference The executive bodies of the State authorities of the constituent entities of the Russian Federation shall enter into force on the date of the official publication of this Federal Law on the establishment of a specific rate for the use of the subsoil. The regular royalties rates established under this Federal Law shall be applicable as from 1 January 2002. Article 13. The revenues, foams and penalties which were incurred as of 1 January 2002 on royalties for subsoil use, royalties and excise taxes on oil and stable gas condensate are credited to the federal budget, OF THE PRESIDENT OF THE RUSSIAN FEDERATION With respect to minerals obtained before 1 January 2002, royalties are calculated and paid in the order in effect until 1 January 2002, regardless of the date (a) Cash flows for goods sold. (The paragraph is supplemented by the Federal Law of 29.05.2002). N 57-FZ) Article 14. Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. The Government of the Russian Federation shall, within one month from the date of the official publication of this Federal Law, establish a minimum and maximum rate for the rate of regular payment for the use of the mineral resources. President of the Russian Federation Vladimir Putin Moscow, Kremlin 8 August 2001 N 126-FZ