Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 6, 2013 No. AC-4-3/14318 @

About regular payments for use of natural resources

The Federal Tax Service in connection with appeals of tax authorities concerning payment of regular payments for use of natural resources reports the following.

According to Item 1 of article 43 of the Law of the Russian Federation of 21.02.1992 No. 2395-1 "About subsoil" (further - the Law "About Subsoil") regular payments for use of natural resources are levied for provision to subsoil users of exclusive rights on search and assessment of the mineral deposits, their investigation, geological studying and assessment of suitability of subsoil plots for construction and operation of the constructions which are not connected with mining, construction and operation of underground constructions, not connected with mining, except for the engineering constructions of superficial bedding (to 5 meters) used for purpose.

Based on Item 2 of article 43 of the Law "About Subsoil" the sizes of regular payments for use of natural resources are determined depending on economical and geographical conditions, the size of the subsoil plot, type of mineral, duration of works, degree of geological study of the territory and risk degree.

At the same time the regular payment for use of natural resources is levied for the land area of subsoil, provided to the subsoil user, less the area of the returned part of the subsoil plot.

The rate of regular payment for use of natural resources is established for one square kilometer of land area of subsoil a year.

By item 4 of article 43 of the Law "About Subsoil" it is determined that regular payments for use of natural resources are paid by subsoil users quarterly no later than the last date following for expired quarter, equal shares in the amount of one fourth from payment amount, calculated in year.

Considering stated, according to FNS of Russia, in case of reduction of license area of subsoil within quarter, the amount of regular payment for use of natural resources shall be calculated proceeding from the reduced land area of subsoil, since the quarter following quarter of change of land area of subsoil.

This line item is approved with the Ministry of Finance of the Russian Federation (the letter of 21.06.2013 No. 03-06-05-01/23449).

Valid counselor of state of the Russian Federation 2 classes

S. N. Andryushchenko

 

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 SojuzPravoInform LLC. UI/UX design by Intelliants.