Mineral Extraction Tax Is


All payments, the collection of which is somehow connected with the interaction of man and nature, regardless of their tax status, can be subdivided into environmental and environmental payments. If the object of environmental payments is the harmful effect of a person on nature (for example, an environmental tax – article 13 of the Tax Code of the Russian Federation), then the object of natural resource payments is relations on the use of various kinds of natural resources (land, forests, waters, bowels, etc.), and also the result of such use. In the context of the above division, the mineral extraction tax, of course, should be attributed to the group of payments for the use of natural resources, since the object of this tax is the extraction of mineral resources (Article 336 of the Tax Code of the Russian Federation), which is one of the types of subsoil use (Article 6 of the Law of the Russian Federation On Subsoil February 21, 1992 No. 23951 (as amended by the Federal Law dated March 03, 1995 No. 27FZ) – hereinafter the Subsoil Law). When differentiating the types of payments indicated above, it should be noted that since environmental payments are not of the nature of civil liability, they are not characterized by a compensatory nature, which consists in the fact that by reducing the property sphere of one entity, the violated property sphere of another entity is restored. Property compensation for harm caused to the natural environment is achieved in a different way, namely, by recovering losses from the inflicter of harm (Article 77 of the Federal Law of January 10, 2002 No. 7FZ On Environmental Protection). The group of payments for environmental management has a very uncertain legal status, since it does not provide clear grounds for classifying these payments as taxes, fees, or civil law payments. However, as it seems, in relation to the tax on mining, the significance of this problem is significantly reduced, since this tax is oriented to the taxation of the cost of extracted minerals (Articles 336–338 of the Tax Code of the Russian Federation) and is not a condition for the state to grant the right to use subsoil. In view of the foregoing, it seems obvious that the mineral extraction tax is precisely a tax payment, since it meets the legislatively established tax features (Article 8 of the Tax Code of the Russian Federation), in particular: individual gratuitousness, mandatory (compulsory) nature, budgetary income, unilateral nature . After the entry into force of the amendments made in the text of Chapter 26 of the Tax Code of the Russian Federation by Law No. 57FZ in relation to the procedure for paying the tax on the extraction of mineral resources (namely, after the year), the tax on the extraction of mineral resources is paid only temporarily according to the results of the tax period (article 344 of the Tax Code of the Russian Federation (as amended by the Law …

[1] Chapter 26 of the Tax Code of the Russian Federation. Mineral extraction tax was introduced by the Federal Law of August 08, 2001 No. 126FZ On Introducing Amendments and Addenda to Part Two of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation, as well as on Recognizing Null and Void acts for the legislation of the Russian Federation.

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