Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8
Chapter 21
Value-Added Tax
Chapter 22
Excise Taxes
Chapter 23
Personal Income Tax
Chapter 24
Uniform Social Tax (the Contribution)
Chapter 25
Tax on Organisations' Profit
Chapter 25.1
Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects
Chapter 26
The Mineral Resource Recovery Tax

Chapter 26. The Mineral Resource Recovery Tax


Article 334. Taxpayers


 Taxpayers of the mineral resource recovery tax (hereinafter in the present chapter referred to as "taxpayers") shall be deemed organisations and individual entrepreneurs recognised as users of subsoil under Russian law.

Article 335. Registration as a Taxpayer of the Mineral Resource Recovery Tax


 1. Taxpayers shall be registered as taxpayers of the mineral resources recovery tax (hereinafter referred to as "the tax") at the location of the tract of sub-soil granted to the taxpayer for use under Russian law, except as otherwise required under Item 2 of the present article within 30 days as of the moment of state registration of a license (permit) for using a tract of sub-soil. With this, for the purposes of this Chapter, as the location of the tract of sub-soil granted to a taxpayer for use there shall be recognized the territory of the subject (subjects) of the Russian Federation where the tract of sub-soil is situated.
 2. Taxpayers performing mineral resource recovery on the continental shelf of the Russian Federation, in the exclusion economic zone of the Russian Federation and also outside of the territory of the Russian Federation if the recovery is being pursued on territories under the jurisdiction of the Russian Federation (or rented from foreign states or used under an international treaty) in a tract of sub-soil granted to the taxpayer for use shall be subject to registration as taxpayers of the tax at the place of an organization or at the place of residence of a natural person location.
 3. The specifics of the tax registration of taxpayers as payers of a tax shall be determined by the Ministry of Taxation of the Russian Federation.

Article 336. Tax Basis


 1. Taxation basis for the purposes of the mineral resources recovery tax (hereinafter in the present Chapter referred to as "the tax") shall be as follows, except as otherwise required by Item 2 of the present article:
  1)  mineral resources recovered from sub-soil on the territory of the Russian Federation in a sub-soil tract granted to a taxpayer for use under Russian law;
  2)  mineral resources extracted from recovery production waste (lost rock) if such an extraction is subject to a separate licensing under the Russian legislation on sub-soil;
  3)  mineral resources recovered from sub-soil outside of the territory of the Russian Federation if the recovery is done on territories under the jurisdiction of the Russian Federation (and also rented from foreign states or used under an international treaty) in a tract of sub-soil granted to a taxpayer for use.
 2. For the purposes of the present chapter the following shall not be deemed a tax basis:
  1)  generally-spread mineral resources recovered by an individual entrepreneur and used by him directly for his personal consumption;
  2)  mineralogical, paleontological and other geological collection items recovered (collected);
  3)  mineral resources recovered from sub-soil in the case of formation, use, re-construction and repair of specially-protected geological objects having scientific, cultural, aesthetic, sanitary rehabilitation or another public significance. The procedure for the recognition of geological objects as specially-protected geological objects having scientific, cultural, aesthetic, sanitary-rehabilitation or another public significance shall be established by the Government of the Russian Federation;
  4)  mineral resources extracted from a mining/recovery processing facility's or mining/recovery-related processing facilities own dump or waste (lost rock) if they were generally taxable before when recovered.
  5)  drainage underground water not included into the state balance sheet of mineral resources extracted when developing mineral deposits or when constructing and operating underground structures.

Article 337. Recovered Mineral Resources


 1. For the purposes of the present chapter the mineral resources specified in Item 1 Article 336 of the present Code shall be called recovered mineral resources. Here the "mineral resource" shall mean an output of mineral resource industry and of quarrying (if not otherwise provided for by Item 3 of this Article) contained in a mineral raw material (rock, fluid and another blend) actually recovered (extracted) from sub-soil (waste, lost rock), the former being in compliance with a state standard of the Russian Federation, an industrial standard, regional standard, international standard in terms of its quality or in the absence of such standards in respect of a specific recovered mineral resource, in compliance with an organisation's (enterprise's) standard.
 The products received as a result of further processing (dressing, technological process) of a mineral which are products of manufacturing industry may not be deemed a mineral.
 2. Below are the types of mineral resources:
  1)  anthracite, coal, bituminous coal, lignite and combustible shale;
  2)  peat;
  3)  hydrocarbon raw material:
 water-free, salt-free and stabilized oil;
 gas condensate from all types of hydrocarbon raw material deposits which has undergone separation, water-separation, light fraction stripping and other admixture removal;
 combustible natural gas (solute gas or the mixture of solute gas and casing-head gas) from all types of hydrocarbon raw material deposits extracted from oil wells (hereinafter referred to as accompanying gas);
 combustable natural gas from all types of hydrocarbon raw material deposits, save for accompanying gas);
  4)  commodity ores:
 of ferrous metals (iron, manganese, chromium);
 non-ferrous metals (aluminium, copper, nickel, cobalt, lead, zinc, tin, tungsten, molybdenum, antimony, mercury, magnesium and other nonferrous metals which are not stipulated in other groupings);
 rare metals forming their own deposits (titanium, zirconium, niobium, rare earth, strontium, lithium, beryllium, vanadium, germanium, caesium, scandium, selenium, zirconium, tantalum, bismuth, rhenium, rubidium);
 multi-component complex ores;
  5)  useful components of a multi-component complex ore extracted from it, in the case of their being sent within an organization for further processing (dressing, technological process).
  6)  mining chemical non-metal raw materials (apatite-nephelinic and phosphorite ores, potassium, magnesium and rock salts, boron ores, sodium sulphate, natural sulphur and sulphur in gas, iron pyrite and complex ore deposits, barite, asbestos, iodine, bromine, fluorspar, earth dyes (mineral pigments), carbonaceous rock and other types of non-metal mineral resources for chemical and mineral fertiliser industry);
  7)  mining non-metal raw materials (abrasive rocks, vein quartz (except special-purity quartz and piezo-optical raw materials), quartzite, carbonaceous rock for metallurgy, quartz-feldspar and siliceous raw materials, glass sands, natural graphite, talcum (steatite), magnesite, talcummagnesite, pyrophyllite, mica-muscovite, mica-phlogopite, vermiculite, refractory clay for the production of drilling slurries and sorbents, other mineral resources not included in other groups);
  8)  bituminous rocks (safe for those indicated in Subitem 3 of this Item);
  9)  rare metal raw materials (trace elements) (in particular, indium, cadmium, tellurium, thallium, gallium) and also other recovered mineral resources being associated components in the ores of other mineral resources;
  10)  non-metal raw materials basically used in the building industry (gypsum, anhydrite, natural chalk, dolomite, limestone fusion agents, limestone, calcareous rock for the manufacture of lime and cement, natural building sand, pebbles, gravels, sand and gravel blends, building stone, siding stone, marl, clay, other non-metal mineral resources used in the building industry);
  11)  quality products of piezo-optical raw materials, special-purity quartz raw materials and fine gem raw materials (topaz, nephrite, jadeite, rhodonite lazurite, amethyst, turquoise, agate, jasper and others);
  12)  natural diamonds, other precious stones from bedrock, gravel and man-made deposits, in particular, rough, graded and classified stones (natural diamonds, ruby, emerald, sapphire, alexandrite, amber);
  13)  concentrated and other semi-products containing precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) obtained at the recovery of precious stones, i.e. the recovery of precious metals from bedrock (ore), gravel and man-made deposits;
  14)  natural salt and pure sodium chloride;
  15)  underground waters containing mineral resources (industrial water) and/or natural medical treatment resources (mineral water), as well as thermal water;
  16)  raw stuff of radioactive metals (in particular, uranium and thorium).
 3. As a mineral resource there shall be likewise deemed the products being the results of developing a deposit which are received mineral raw material by means of processing technologies which are special types of recovery works (in particular, underground gasification and leaching, dredging and hydraulic excavation in gravel deposits, hydraulicking) and also the processes classified in compliance with mineral licenses as special type of recovery works (in particular, mineral resource recovery from overburden or ore dressing tailings, oil-spill collection by means of special-purpose machines).

Article 338. Tax Base


 1. The taxpayer shall be responsible for determining his tax base in respect of every recovered mineral resource (in particular, useful components extracted from sub-soil in association with the recovery of a main mineral resource).
 2. The tax base shall be determined as the value of recovered mineral resources, except as otherwise required by the present article, except for accompanying gas and combustible natural gas from all types of hydrocarbon raw material deposits. The value of recovered mineral resources shall be determined in compliance with Article 340 of the present Code.
 The tax base, when extracting accompanying gas and combustible natural gas, from all types of hydrocarbon raw material deposits, shall be determined as the quantity of extracted minerals in kind.
 3. The quantity of recovered mineral resources shall be determined in compliance with Article 339 of the present Code.
 4. A tax base shall be determined separately for each recovered mineral resource defined under Article 337 of the present Code.
 5. In respect of the recovered mineral resources for which different tax rates are established or the tax rate is calculated subject to a coefficient, the tax base shall be determined as applied to each tax rate.

Article 339. Procedure for Determining the Quantity of a Recovered Mineral Resource


 1. The taxpayer shall be responsible for determining the quantity of a recovered mineral resource. Depending on the recovered mineral resource its quantity shall be determined in weight or volume units.
 2. The quantity of a recovered mineral resource shall be determined directly (through the application of metering means and devices) or indirectly (by means of calculations, by the data on the content of recovered mineral resource in a mineral raw material (waste, lost rock) extracted from sub-soil, except as otherwise required by the present Article. If its is impossible by a direct method an indirect method shall be applied.
 The method applied by the taxpayer to determine the quantity of a recovered mineral resource shall be subject to approval within the accounting philosophy of the taxpayer for taxation purposes and it shall be applied by the taxpayer during the whole period of recovery of the mineral resource. The mineral resource quantity assessment method approved by the taxpayer may be changed only if changes are introduced in the technical design of mineral deposit mining in connection with changes in the applied technology of recovering mineral resources.
 3. Here, if the taxpayer applies a direct mineral resource quantity assessment method the quantity of a recovered mineral resource shall be determined with account taken of actual loss of the mineral resource.
 As the actual loss of a mineral there shall be recognized the difference between the estimated quantity of the mineral by which the mineral reserve is decreased and the quantity of the actually recovered mineral determined on the completion of the full technological cycle of the mineral recovery. The actual losses of a mineral shall be accounted when determining the quantity of the recovered mineral in the tax period, in which the measurement thereof was made, in the amount determined on the basis of the results of the measurements made.
 4. When precious metals are extracted from bedrock (ore), gravel and man-made deposits the quantity of a recovered mineral resource shall be determined according to the data from the recovery compulsory records kept under the legislation of the Russian Federation on precious metals and precious stones.
 Precious metal nuggets not intended for processing shall be recomineral resource mentioned in Paragraph 1 of the present Item. Furthermore, a tax base shall be determined separately in respect of such nuggets.
 5. When precious stones are extracted from bedrock, gravel and manmade deposits the quantity of a recovered mineral resource shall be determined after the primary grading, primary classification and primary valuation of rough stones. Here, unique precious stones shall be recorded separately and a tax base shall be determined separately in respect of such stones.
 6. The quantity of a recovered mineral defined in compliance with Article 337 of this Code as useful components contained in recovered multi-component complex ore shall be determined as the quantity of the ore component in chemically pure form.
 7. When determining the quantity of a mineral recovered in a tax period, there shall be accounted the mineral in respect of which a complex of manufacturing operations (processes) related to recovery (extraction) of the mineral from sub-soil (waste, spoil) was completed in the tax period, if not otherwise provided for by Item 8 of this Article.
 With this, when developing a mineral deposit under a license (permit) for recovery of the mineral, the whole complex of manufacturing operations (processes) stipulated by the preliminary design of developing the deposit of the mineral shall be taken into account.
 8. When selling and (or) using mineral raw stuff prior to completing the development of a mineral deposit, the quantity of a mineral recovered in a tax period shall be determined as the quantity of the mineral contained in said mineral raw stuff sold or used for one's own needs in the given tax period.

Article 340. Procedure for Valuating Recovered Mineral Resources When Tax Base Is Calculated


 1. The taxpayer shall be responsible for valuating recovered mineral resources by one of the below methods:
  1)  on the basis of the taxpayer's prevailing selling prices in a relevant tax period with no account taken of state subventions;
  2)  on the basis of the taxpayer's selling prices of a recovered mineral resource prevailing in a relevant tax period;
  3)  on the basis of the rated value of the recovered mineral resources.
 2. If the taxpayer applies the assessment method specified in Subitem 1 Item 1 of the present article the value of unit of recovered mineral resource shall be assessed on the basis of proceeds determined with the taxpayer's selling prices of the recovered mineral resource prevailing in the current tax period (or in the absence thereof, in the preceding tax period) with no account taken of subventions out of the budget aimed at reimbursing the difference between wholesale price and rated value.
 In such a case proceeds from the sale of a recovered mineral resource shall be determined on the basis of selling prices (less the sum of subventions from the budget) determined with due regard to the provisions of Article 40 of the present Code, less the value added tax (in the case of sale on the territory of the Russian Federation and to the member states of the Commonwealth of Independent States) and excise tax reduced by the sum of the taxpayer's delivery expenses depending on delivery terms.
 Where the proceeds from the sale of a recovered mineral are received in foreign currency, it shall be conversed into roubles at the exchange rate established by the Central Bank of the Russian Federation as on the date of sale of the recovered mineral determined depending on the method of recognizing incomes selected by a taxpayer in compliance with Article 271 or Article 273 of this Code.
 For the purposes of the present chapter the sum of delivery expenses shall include expenses incurred towards customs duties and fees relating to foreign trade deals, the expenses incurred through the delivery (transportation) of the recovered mineral resource from finished-product warehouse (recording centre, main pipeline entry, a centre for shipping to a consumer or for processing, consignee network partition points and other similar conditions) to the consignee and also compulsory cargo insurance expenses calculated under Russian law.
 For the purposes of the present chapter the delivery (transportation) expenses relating to the movement of a recovered mineral resource to the consignee, in particular include the expenses of delivery (transportation) by means of main pipelines, railway, waterway and other means of transport, the expenses of drainage, filling, loading, unloading and transhipment, port services charges and transportation/forwarding charges.
 The assessment shall be done separately in respect of each type of recovered mineral resource on the basis of the selling prices for a relevant recovered mineral resource.
 The value of a recovered mineral resource shall be determined as the quantity of the recovered mineral resource calculated under Article 339 of the present Code times the unit value of the recovered mineral resource calculated under the present item.
 The unit value of a recovered mineral resource shall be calculated as the ratio of proceeds from the sale of the recovered mineral resource calculated under the present item to the quantity of the sold recovered mineral resource.
 3. If there are no state subventions for the selling prices of a recovered mineral resource the taxpayer shall apply the assessment method specified in Subitem 2 Item 1 of the present article. In such a case the valuation of a unit of the recovered mineral resource shall be effected on the basis of proceeds from the sale of the recovered mineral resource calculated on the basis of selling prices with due regard to the provisions of Article 40 of the present Code less the value added tax (in the case of sale on the territory of the Russian Federation and to the member states of the Commonwealth of Independent States) and excise tax reduced by the sum of the taxpayer's delivery expenses depending on the delivery terms.
 Where the proceeds from the sale of a recovered mineral are received in foreign currency, it shall be conversed into the currency of the Russian Federation at the exchange rate established by the Central Bank of Russian Federation as on the date of sale the recovered mineral determined depending on the method of recognizing incomes selected by a taxpayer in compliance with Article 271 or Article 273 of this Code.
 For the purposes of the present chapter the sum of delivery expenses shall include expenses incurred towards customs duties and fees relating to foreign trade deals, the expenses incurred through the delivery (transportation) of the recovered mineral resource from finished-product warehouse (recording centre, main pipeline entry, a centre for shipping to a consumer or for processing, consignee network partition points and other similar conditions) to the consignee and also compulsory cargo insurance expenses calculated under Russian law.
 For the purposes of the present chapter the delivery (transportation) expenses relating to the movement of a recovered mineral resource to the consignee, in particular include the expenses of delivery (transportation) by means of main pipelines, railway, waterway and other means of transport, the expenses of drainage, filling, loading, unloading and transhipment, port services charges and transportation/forwarding charges.
 The assessment shall be done separately in respect of each type of recovered mineral resource on the basis of the selling prices for a relevant recovered mineral resource.
 The value of a recovered mineral resource shall be determined as the quantity of the recovered mineral resource calculated under Article 339 of the present Code times the unit value of the recovered mineral resource calculated under the present item.
 The unit value of a recovered mineral resource shall be calculated as the ratio of proceeds from the sale of the recovered mineral resource calculated under the present item to the quantity of the sold recovered mineral resource.
 4. Where a taxpayer does not sale a recovered mineral, he shall apply the method of assessment indicated in Subitem 3 of Item 1 of this Article.
 In such a case the taxpayer shall be responsible for assessing the rated value of a recovered mineral resource according to tax record data. Here, the taxpayer shall apply the incomes and expenses recognition procedure he uses for calculating tax base for the purposes of the tax on profits of organizations.
 The following types of expenses incurred by the taxpayer in the tax period shall be taken into account in the determination of the rated value of a recovered mineral resource:
  1)  material expenses calculated in keeping with Article 254 of the present Code, save material expenses incurred in the course of storage, transportation, packing and other preparation (in particular, pre-sale preparation), and sale of the recovered mineral resources (including material expenses, as well as safe for the outlays made by the taxpayer in the manufacture and sale of other types of products, goods (works, services);
  2)  remuneration for labour expenses calculated in compliance with Article 255 of the present Code, save expenses towards remuneration for the labour of workers not engaged in the recovery of minerals;
  3)  accrued depreciation calculated in compliance with the procedure established by Articles 258 - 259 of the present Code, save the sums of accrued depreciation on depreciated assets not relating to recovery of minerals;
  4)  fixed asset repair expenses calculated in compliance with the procedure established by Article 260 of the present Code, save fixed asset repair expenses not relating to recovery of minerals;
  5)  natural resource mining expenses calculated in compliance with Article 261 of the present Code;
  6)  the expenses stipulated in Subitems 8 and 9 of Article 265 of the present Code, save the expenses indicated therein as not relating to recovery of minerals;
  7)  other expenses calculated in compliance with Articles 263, 264 and 269 of the present Code, save other expenses not relating to recovery of minerals.
 When the rated value of a recovered mineral resource is determined the expenses specified in Articles 266, 267 and 270 of the present Code shall not be taken into account.
 Here, the direct expenses made by a taxpayer in the tax period shall be distributed among recovered mineral resources and work-inprocess as of the end of the tax period. The work-in-process balance shall be determined and assessed with due regard to the peculiarities specified in Item 1 Article 319 of the present Code. When determining the estimated cost of a recovered mineral there shall be likewise accounted the indirect outlays determined in compliance with Chapter 25 of this Code. With this, the indirect outlays made by a taxpayer during a report (tax) period shall be distributed between the outlays on the recovery of minerals and the outlays on other activities of a taxpayer in proportion to the share of the direct expenses pertaining to the recovery of minerals in the total amount of direct expenses. The total amount of the outlays made by a taxpayer in a tax period shall be distributed between recovered minerals in proportion to the share of each recovered mineral in the total quantity of recovered minerals in this tax period. The sum of indirect expenses relating to the mineral resources recovered in the tax period shall be included in full in the rated value of the mineral resources recovered in the relevant tax period.
 5. Assessment of the cost of the precious metals extracted from ledge (ore), gravel and man-caused deposits shall be made reasoning from a taxpayer's selling prices of chemically pure metal in an appropriate tax period without taking into account the value-added tax, decreased by the outlays of a taxpayer on the affinage and delivery (transportation) thereof to the recipient (and in the absence of such prices - from those in the nearest of the previous tax periods).
 With this, the cost of one unit of said recovered mineral shall be determined as the product of the share (in natural indicators) of a chemically pure metal in one unit of the recovered mineral and the cost of one unit of the chemically pure metal.
 6. Assessment of the cost of recovered precious stones shall be made proceeding from their initial assessment made in compliance with the laws of t

Article 341. Tax Period


 A calendar month shall be deemed a tax period.

Article 342. Tax Rate


 1. Taxation shall be effected at zero tax rate (0 roubles, where the tax base in respect of an extracted mineral is determinable in compliance with Article 338 of this Code as the quantity of extracted minerals in kind) in the case of recovery of:
  1)  mineral resources in as much as rated mineral resource loss is concerned.
 For the purposes of the present chapter the "rated losses of mineral resources" means the actual losses of mineral resources occurring during recovery which are technologically relating to the accepted deposit mining scheme and technology, within the maximum limits on rated losses endorsed in compliance with the procedure established by the Government of the Russian Federation;
  2)  accompanying gas;
  3)  underground waters containing mineral resources (industrial waters) the extraction of which is connected with the mining of other types of mineral resources and which are recovered in the course of mineral deposit mining and in the case of construction and operation of underground structures;
  4)  mineral resources in the case of mining of low-quality (remaining low-quality) mineral deposits or mineral deposits written off earlier (except for the cases of a deterioration in the quality of a mineral deposit as the result of a selective mining). Mineral deposits shall be classified as "low-quality" in the manner established by the Government of the Russian Federation;
  5)  the mineral resources remaining in overburdens, diluting (impoverishing) rock, processing facility dumps or waste in connection with the lack of know-how in the Russian Federation for extracting them and also mineral resources mined from overburdens and diluting (impoverishing) rock, mining facility waste and mining-related facility waste (in particular, resulting from oil slurry processing) within the maximum limits on the content of mineral resources in the said rock and waste endorsed in the manner established by the Government of the Russian Federation;
  6)  mineral waters used by a taxpayer exclusively for medical treatment and health rehabilitation purposes without a direct sale thereof (in pathereof (in particular, treatment, preparation, processing and bottling into containers);
  7)  underground waters used by a taxpayer exclusively for agricultural purposes, in particular, in irrigation of agricultural-purpose land, water supply to animal farms, comprehensive animal facilities, poultry farms, fruit and vegetable gardening and animal-breeding associations of citizens.
 2. If not otherwise provided for by Item 1 of this Article, taxes shall be levied at the tax rate of:
  -  3,8 per cent, as regards the recovery of potassium salts;
  -  4,0 per cent, as regards the recovery of:
 peat;
 coal, lignite, anthracite and shale oil;
 Apatite-nipheline, apatite and phosphorite ores;
  -  4,8 per cent for the recovery of conditioned ferrous metal ore;
  -  5,5 per cent for the recovery of:
 radioactive metal raw materials;
 non-metal mining chemical raw materials (except for potassium salts, apatite-niphelimic, apatite and phosphorite ores);
 non-metal raw materials used mainly in building industry;
 natural salt and pure sodium chloride;
 underground industrial and thermal waters;
 nephelines and bauxites;
  -  6,0 per cent for the recovery of:
 non-metal mining raw materials;
 bituminous rocks;
 concentrates and other intermediate products containing gold;
 other minerals which are not included into other groupings;
  -  6,5 per cent for the recovery of:
 concentrates and other intermediate products containing precious metals (safe for gold);
 precious metals which are useful components of multicomponent complex ore (safe for gold);
 quality piezo-optical raw material, high-purity quartz raw material and gem raw material products;
  -  7,5 per cent for the recovery of mineral water;
  -  8,0 per cent or the recovery of:
 conditioned non-ferrous metal ores (safe for nephelines and bauxites);
 rare metals either making up their own deposits or associated in ores with other mineral resources;
 multi-component complex ores, as well as useful components of complex ores, except for precious metals;
 natural diamonds and other precious and semi-precious stones;
  -  16.5 per cent for the recovery of hydrocarbon raw materials, if not otherwise established by this Item;
  -  17.5 per cent for recovery of gas condensate from all types of hydrocarbon raw material deposits;
  -  107 roubles per 1,000 cubic metres of gas for recovery of combustible natural gas from all types of hydrocarbon raw material deposits.
 The taxpayers which have accomplished on their own account prospecting and exploration of the mineral deposits/fields they are mining or which have reimbursed the state in full for the expenses incurred towards the prospecting and exploration of an appropriate quantity of reserves of such minerals and which have been relieved as of July 1, 2001 under federal law from their duty to make deductions towards renewal of mineral and raw material reserves in respect of exploitation of such deposits/fields shall pay the tax on the minerals recovered in a specific license tract with the co-efficient of 0.7 being applied.

Article 343. Procedure for Calculating and Paying the Tax


 1. The amount of the tax on recovered minerals, if not otherwise provided for by this Article, shall be calculated as an appropriate percentage share of a tax base corresponding to the tax rate.
 The amount of the tax on accompanying gas and combustible natural gas from all types of hydrocarbon raw material deposits shall be estimated as the product of the appropriate tax rate and the amount of the tax base.
 2. The sum total of the tax shall be calculated in respect of the results of each tax period for each type of recovered mineral resources. The tax shall be payable at the location of each track of sub-soil a taxpayer is allowed to use in compliance with the laws of the Russian Federation. With this, the amount of payable tax shall be calculated proceeding from the share a mineral recovered at each tract of sub-soil in the total quantity of recovered mineral of an appropriate type.
 3. The amount of the tax calculated with regard to the minerals recovered beyond the territory of the Russian Federation shall be payable at the location of an organization or the place of residence of an individual businessmen.

Article 344. Terms for Payment of Tax


 The amount of tax payable according to the results of a tax period shall be paid at the latest on the 25th day of the month following the expired tax period.

Article 345. Tax Return


 1. The taxpayer's duty to file a tax return occurs beginning from the tax period in which the actual recovery of mineral resources commenced.
 A tax declaration shall be submitted by a taxpayer to the tax agencies at the location (place of residence) of the taxpayer.
 2. The tax return shall be filed not later than the last day of the month following the past tax period.

Article 346. Deleted


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