of September 3, 2013 No. ED-4-3/15954 @
About regular payments for use of natural resources
The Federal Tax Service in connection with appeals of tax authorities reports the following about payment procedure of regular payments for use of natural resources.
According to provisions 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 article 9 of the Law on subsoil of the right and the subsoil user's obligation, including on payment of regular payments for use of natural resources, arise from the date of state registration of the license for right to use by subsoil plots.
By item 4 of article 43 of the Law 2395-1 "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 1/4 from payment amount, calculated in year.
Other procedure of payments of regular payments for use of natural resources is not established by the Law.
This line item is approved with the Ministry of Finance of the Russian Federation (the letter of 14.03.2013 No. 03-06-05-01/7648).
Bring this letter to subordinate tax authorities and taxpayers.
Valid counselor of state of the Russian Federation 3 classes
D. V. Egorov
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