и плательщики сборов

Mining Tax Collectors

The mineral tax is a mandatory, individual, non-reimbursable payment from non-timber users in the extraction (extraction) of non-drill minerals (waste, loss). Enacted in Chapter 26 of the FMN.

Mining tax collectors are organizations and individual entrepreneurs recognized by non-driver users in accordance with RF legislation.

Users Entrepreneurial entities, including members of a simple partnership, foreign nationals, citizens of the Russian Federation under the terms of product-sharing agreements, legal persons, private entrepreneurs without legal personality. Restrictions have been imposed on the production of radioactive material: in this case, only legal persons registered in the territory of the Russian Federation who are licensed to work on the production and use of radioactive materials, toxic and other hazardous wastes may be used by non-drill users.

The use of the subsoil is subject to a special government licence, and the users of the subsoil must register at the location of the subsoil allocated to them.

Privacy 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, taxpayers become registered at their location (State registration).

The subject of the mineral tax is recognized:

Mineral minerals extracted from the subsoil in the territory of the Russian Federation, the continental shelf of the Russian Federation, the exclusive economic zone, as well as outside the Russian Federation (for leased territories or used under an international treaty);

Useful fossils extracted from waste (loss) extractive production if such extraction is subject to separate licensing under the NEAR legislation.

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