(MET) is a federal tax. It is regulated by Chapter 26 of the Tax Code, which entered into force on January 1, 2002 (introduced by Federal Law No. 126-FZ). Taxpayers 
Mineral extraction taxpayers are organizations and individual entrepreneurs recognized as subsoil users in accordance with the laws of the Russian Federation.
Taxpayer Registration 
The taxpayer is subject to registration as a taxpayer for mineral extraction tax at the location of the subsoil plot provided for use by the taxpayer in accordance with the legislation of the Russian Federation within 30 calendar days from the date of state registration of the license (permit) for the use of the subsoil plot. The location of the subsoil plot in this case is the territory of the subject of the Russian Federation on which the subsoil plot is located.
If the taxpayer is extracting minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, and also outside the territory of the Russian Federation (if this extraction is carried out in territories under the jurisdiction of the Russian Federation, for example, in territories rented from foreign states) in the subsoil provided to the taxpayer for use, then in this case the taxpayer shall be registered as a taxpayer of tax at the place the location of the organization or the place of residence of the individual.