A mineral extraction tax is a mandatory, individually gratuitous payment levied on users of subsurface resources in the extraction (extraction) of minerals from subsurface resources (waste, losses). Introduced by chapter 26 of the Tax Code.
Mineral tax payers are organizations and individual entrepreneurs recognized as subsoil users in accordance with the laws of the Russian Federation.
Subsurface users are business entities, including participants in a simple partnership, foreign citizens, citizens of the Russian Federation under production sharing agreements, legal entities, private entrepreneurs who do not have the status of a legal entity of a legal entity association. Restrictions were established when conducting work on the extraction of radioactive raw materials: in this case, subsoil users can only be legal entities registered in the Russian Federation and licensed to conduct work on the extraction and use of radioactive materials, toxic and other hazardous waste.
The provision of subsurface resources for use is made out by special state permission in the form of a license. Subsoil users must register at the location of the subsoil plot provided for their use.
When mining on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, as well as outside the Russian Federation, tax payers are registered at their location (state registration).
The following are recognized as objects of taxation on mineral extraction:
· Minerals mined from the subsoil on the territory of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone, as well as outside the Russian Federation (on leased territories or used on the basis of an international agreement) –
· Minerals extracted from waste (losses) of extractive production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on mineral resources.