Mining Tax Is
All payments that are somehow linked to human and nature interactions, regardless of their tax status, can be divided into environmental and environmental payments. If the coverage of such environmental payments is a harmful human impact on nature (e.g., environmental tax - article 13 of the NCRF), natural resources are subject to the use of natural resources (lands, forests, waters, subsoil etc.) as well as the result of such use. In the context of the present division Mining tax of course. should be classified as a group of payments for environmental management as the subject of the tax is Mining (Art. 336 of the NCF) which is one of the uses of the subsoil (Art. 6 of the Nedraq Act of 21 February 1992 No. 23951 (as amended by the Federal Act of 03 March 1995 No. 27FZ), hereinafter the Nedraq Act). In delineating the types of payments you have indicated, it should be noted that since environmental payments are not of a nature of civil liability, they are not of a compensatory nature, namely, that by virtue of the skill of the property of one entity, a breach of the property of another entity is being restored. Property compensation for damage caused by the natural environment is done in a different way, namely, the recovery of damages from the causeor of harm (article 77 of the Federal Act of 10 January 2002 No. 7FZ on the protection of the environment). The Panel of Payments for the Environment has a very uncertain legal hundred points, as it does not provide clear reasons for the tax, fee or civil payment. However, in the case of the mineral tax, the relevance of the issue is significantly reduced, as the tax is oriented towards the cost of mining (articles 336 to 338 of the IF) and is not a condition for the State to grant the right to use the subsoil. In view of the foregoing, it is evident that the mineral tax is a tax payment, as it meets the statutory grounds of tax (article 8 of the NCF), in particular: individual grant, mandatory (forced) nature, budget entry, unilateral nature. Upon the entry into force of changes outside the glazing of 26 SCFs by Act No. 57FZ concerning the tax on extraction of minerals (i.e., after) the mineral tax is paid only temporarily on the basis of the tax period (art. 344 NC FM (amended by law). ♪
 Chapter 26 of the Russian Federation ' s Code of Taxation for Mining in the Event of the Federal Act of 8 August 2001 No. 126FZ amending and supplementing part two of the Russian Federation ' s Tax Code and some other legislation of the Russian Federation, as well as the invalidation of certain acts for the condom of the Russian Federation.