ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 3, 2011 No. 902

About procedure for determination and official publication of coefficients deflators to tax rate on mining in case of coal production

According to the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination and official publication of coefficients deflators to tax rate on mining in case of coal production.

2. To the Ministry of Economic Development of the Russian Federation:

in 2-month time to approve method of calculation of coefficients deflators to tax rate on mining in case of coal production;

provide according to the Rules approved by this resolution, determination and official publication of coefficients deflators to tax rate on mining in case of coal production.

3. To Federal State Statistics Service to organize information collection, necessary for determination of coefficients deflators to tax rate on mining in case of coal production according to the Rules approved by this resolution and to provide its monthly submission to the Ministry of Economic Development of the Russian Federation.

Approved by the Order of the Government of the Russian Federation of November 3, 2011 No. 902

Rules of determination and official publication of coefficients deflators to tax rate on mining in case of coal production

1. These rules establish procedure for determination and official publication of coefficients deflators to tax rate on mining in case of coal production (further - coefficients deflators) by each type of coal specified in paragraphs the second, fourth and fifth the subitem 11 of Item 2 of article 337 of the Tax Code of the Russian Federation.

2. Coefficients deflators are determined by the Ministry of Economic Development of the Russian Federation quarterly for each next quarter.

3. Coefficients deflators are determined based on information on the change in price of producers on average in the quarter preceding the quarter on which coefficients deflators, are determined by each type of coal specified in paragraphs the second, fourth and fifth the subitem 11 of Item 2 of article 337 of the Tax Code of the Russian Federation.

4. Information on the change in price of producers on months in the quarter preceding the quarter on which coefficients deflators are determined by each type of coal specified in paragraphs the second, fourth and fifth the subitem 11 of Item 2 of article 337 of the Tax Code of the Russian Federation is submitted Federal State Statistics Service in the Ministry of Economic Development of the Russian Federation monthly, no later than the 10th following month under report.

5. Coefficients deflators are determined by settlement method according to method of calculation of coefficients deflators to tax rate on mining in case of the coal production approved by the Ministry of Economic Development of the Russian Federation.

6. Information on coefficients deflators is published by the Ministry of Economic Development of the Russian Federation in "The Russian newspaper" no later than the 1st day of the 2nd month of quarter on which coefficients deflators are determined.

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