полезных ископаемых

General Spatial Mining Tax 2016

In our country, not only oil and gas are extracted, but also general minerals.

These include gravels, hips, meals, slanks and others. Some of these minerals are taxed Mining - NDPI, e.g. glina used in the construction industry. Art. 337, para. 2

  • Fossils are used in production (e.g. brick or other construction materials), the organization may use a calculation method and determine the value of the sub-pock tax records. 3 p. 1 Art. 340 NC F. In this case, the company should use the cost recognition procedure that is applied to tax returns by article 340, paragraph 4.
But the simplifyers don't pay the profit tax, their list of expenses is closed, and the tax-applicants do not consider their expenses. How are they to determine the value of fossils?

He's on the O.S.

We have consulted Minfin ' s specialist on the calculation of the cost of NDPI by the organizations and IPs.


Adviser to the Civil Service of the Russian Federation

But in addition to the fact that a closed list of costs has been established for organizations and IPs, the procedure for recognizing the costs of stunners is also different from the " common " . There's a cash method for the aggrieved.

In other words, the cost of minerals includes expenditure that simultaneously:

  • Recognized for ODS purposes in the month for which NDPI is calculated.

All of these conditions must be met. The list of expenditures related to mining is broader than the list of costs of the stubborn. Therefore, if you have some of the costs that are needed in mining but are not included in the costs of the stubborn, it is not necessary to take them into account when calculating the cost of minerals.


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