Mineral extraction taxpayers are business entities that have obtained a license for processing subsoil, as well as those registered with the Federal Tax Service at the place of business. How are enterprises going through both procedures?
Which companies are taxpayers of mineral extraction tax?
Legal entities and individual entrepreneurs who have the status of users of the bowels of the earth are recognized as taxpayers for mineral extraction tax (Clause 1, Article 334 of the Tax Code of the Russian Federation). At the same time, enterprises of the Republic of Crimea and Sevastopol, which are:
registered with the Unified State Register of Legal Entities under Art. 19 of the law “On the introduction of the first part of the Civil Code of the Russian Federation” of No. 52-ФЗ-have the status of subsoil users, have licenses and other permits, which are provided for by law (clause 2 of article 334 of the Tax Code of the Russian Federation).
The subject of mineral extraction tax should be registered at the location of the subsoil plot, which is in use by the relevant entity (Clause 1, Article 335 of the Tax Code of the Russian Federation). Further in the article, we will consider the features of this procedure, but for now, we will pay attention to such an aspect as licensing the activities of MET payers. The fact is that the main condition for a company to acquire the status of a mineral extraction tax payer and, accordingly, the legal start of the practical extraction of mineral resources is the registration of a license to use a subsoil plot.
Firms without a license can be recognized as tax payers?
In terms of current law, this is not possible.
According to the Ministry of Finance of the Russian Federation, the presence of a license from an individual entrepreneur or company for the use of subsurface resources is (letter of the Ministry of Finance of the Russian Federation No. 03-06-1):
the only criterion for obtaining by the business entity the status of the tax payer is the only basis for registering the business entity as the tax payer.
It does not matter what the purpose of the work that can be carried out by the enterprise in accordance with the permit document is. For example, if a license company carries out geological work, then it will pay mineral extraction tax if in the course of its activity an object of taxation on mineral extraction tax appears – a mineral extracted from the subsoil.