Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 14, 2013 No. ED-4-3/4306 @

About severance tax

The Federal Tax Service in connection with appeals of tax authorities on procedure for application of provisions of article 343.1 of the Tax Code of the Russian Federation (further - the Code) reports the following.

According to Item 1 of article 343.1 of the Code, taxpayers at the choice can reduce tax amount by the mining (further - MET) estimated for tax period in case of coal production on the subsoil plot on the amount of economically reasonable and documentary confirmed expenses performed (suffered) by the taxpayer in tax period and connected with providing safe conditions and labor protections in case of coal production on this subsoil plot (tax deduction), according to the procedure, stipulated in Clause 343.1 Codes, or to consider the specified expenses in case of calculation of tax base on the income tax of the organizations according to Chapter 25 of the Code.

At the same time the procedure for recognition of the expenses specified in the considered Item of article 343.1 of the Code shall be reflected in accounting policy for the purposes of the taxation taking into account N 455 Lists of expense types of the safe conditions connected with providing and the labor protections in case of coal production accepted to deduction from the MET amount approved by the order of the Government of the Russian Federation of 10.06.2011 (further - the List of expenses). Change of the specified procedure is allowed not more often than once in five years.

Thus, according to the above, the taxpayer can at the choice or reduce the MET amount added on the extracted coal by the expenses connected with providing safe conditions and labor protections in case of coal production (tax deduction) or to consider these expenses in case of calculation of the income tax. The procedure for recognition of these expenses chosen by the taxpayer without fail is reflected in accounting policy.

The expense accounting, the safe conditions connected with providing and labor protection in case of coal production, in case of calculation of the income tax is performed according to the procedure for such accounting established and regulated by regulations of Chapter 25 of the Code.

Owing to provisions of item 4 of Article 343 and article 343.1 of the Code the taxpayer has the right to establish in accounting policy the list of the expense types (provided in the above-named List of expenses), separately on each specific subsoil plot.

After fixing in accounting policy of the taxpayer of these or those expense types connected with providing safe conditions and labor protections in case of coal production, their set according to provisions of article 343.1 of the Code is recognized the tax deduction.

By Item 5 of article 343.1 of the Code it is determined that the tax deduction joins the following expense types, the safe conditions performed (suffered) by the taxpayer and connected with providing and labor protection in case of coal production.

1) the material expenses of the taxpayer determined according to the procedure, provided by Chapter 25 of the Code;

2) expenses of the taxpayer on acquisition and (or) creation of depreciable property;

3) the expenses performed (suffered) taxpayer in cases completions, additional equipments, reconstruction, upgrades, modernization of fixed asset objects.

The open list of material expenses, possible for inclusion in the list of the expenses connected with providing safe conditions and labor protections in case of coal production and accepted to deduction from the MET amount provided by accounting policy of the taxpayer is stipulated in Item 1 article 254 of the Code.

In particular, the subitem 3 of Item 1 of article 254 of the Code to material expenses carries costs of the taxpayer for acquisition of tools, devices, stock, devices, the laboratory equipment, overalls and other means of individual and collective protection, stipulated by the legislation the Russian Federation, and other property which is not depreciable property. The cost of the listed property is included material expenses in full amount in process of its input in operation.

According to Item 2 of article 272 of the Code date of implementation of material expenses is recognized:

date of transfer to production of raw materials and materials - regarding the raw materials and materials falling on manufactured goods (works, services);

signature date the taxpayer of the delivery-acceptance certificate of services (works) - for services (works) of production nature.

Therefore, the expenses on acquisition of the equipment, technical devices, other property which is not depreciable property, and also materials, performed for the purpose of providing safe working conditions in case of coal production are considered as a part of material expenses in process of input of the acquired property and materials in operation (transfer to production) irrespective of time of their acquisition.

By Item 2 of article 343.1 of the Code it is determined that the extreme size of the tax deduction is calculated the taxpayer independently as the work of the amount of the MET estimated in case of coal production on each subsoil plot for tax period and coefficient of Kt.

According to Item 3 of article 343.1 of the Code, the coefficient of Kt is determined for each subsoil plot according to procedure, established by the order of the Government of the Russian Federation of 10.06.2011 N 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", taking into account degree of metanoobilnost of the subsoil plot on which coal production, and also taking into account tendency of coal to spontaneous ignition in layer on the subsoil plot on which coal production is performed is performed.

At the same time value of coefficient of Kt cannot exceed 0,3.

The line item stated in this letter is approved with the Ministry of Finance of the Russian Federation (the letter of 07.02.2013 N 03-06-05-01/2769).

 

Adviser of the public civil service of the Russian Federation 2 classes D. V. Egorov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.