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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 10, 2011 No. 462

About approval of Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production

According to Item 3 of article 343.1 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production.

2. This resolution extends to the legal relationship which arose since April 1, 2011.

 

 

Russian Prime Minister V. Putin

Approved by the order of the Government of the Russian Federation of June 10, 2011 No. 462

Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production

1. These rules establish procedure for determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production.

2. The coefficient of Kt is determined by addition of coefficient of metanoobilnost of Kt and coefficient of tendency of layers of coal to spontaneous ignition of Kt.

If the amount of coefficients of Kt and Kt of more 0,3, coefficient of Kt is established by equal 0,3.

3. The coefficient of Kt is established for each subsoil plot on which coal production is performed (further - the subsoil plot), proceeding from its metanoobilnost and categories of coal mines in the following sizes:

for coal mines and not gas coal mines - 0;

for the coal mines belonging to the I category - 0,1;

for the coal mines belonging to II and III categories - 0,2;

for the coal mines relating to sverkhkategorny and dangerous on sudden emissions - 0,3.

4. Categories of coal mines are determined by degree of metanoobilnost according to the procedure, approved by Federal Service for Environmental, Technological and Nuclear Supervision, and established by the taxpayer in coordination with territorial authority of the specified Service.

5. The coefficient of Ks is determined for each subsoil plot according to categories of layers of coal by tendency to spontaneous ignition in the following sizes:

for the coal extracted on the subsoil plot from the layer referred to category "not inclined to spontaneous ignition" - 0;

for the coal extracted on the subsoil plot from the layer referred to category "inclined to spontaneous ignition" - 0,2;

for the coal extracted on the subsoil plot from the layer referred to category "very inclined to spontaneous ignition" - 0,3.

6. Categories of layers of coal on the specific subsoil plot are determined by tendency to spontaneous ignition according to the procedure, established by Federal Service for Environmental, Technological and Nuclear Supervision, and are specified in the approved and approved according to the procedure, stipulated in Clause 232 Laws of the Russian Federation "About subsoil", the engineering design of mining of minerals and (or) other project documentation on performance of works connected with use of the subsoil plot.

7. The taxpayer represents to territorial tax authority in the place of registration as the taxpayer of severance tax the statement from the accounting policy accepted by the taxpayer for the purposes of the taxation about establishment of coefficient of Kt, the copy of the document on establishment of category of the coal mine on metanoobilnost degrees, the statement from the engineering design of mining of minerals and (or) other project documentation on performance of works connected with use of the subsoil plot containing data on their approval and on category of layers of coal on tendency to spontaneous ignition no later than 10 days from the date of approval of the specified documents (introduction of corresponding changes).

 

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