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the Tax to mining operations.

on January, 1st, 2002 according to the Federal law from 08.08.2001 № 126-FZ «About modification and additions in a part of the second Tax code of the Russian Federation and some other certificates of the legislation of the Russian Federation, and also about a recognition become invalid for separate certificates of the legislation of the Russian Federation» has come into force gl.
26 "the Tax to mining operations" NK the Russian Federation. The new tax - the tax to mining operations (NDPI) has been imposed and simultaneously with its introduction the tax to reproduction of a mineralno-raw-material base and excises to petroleum and petroleum have been cancelled. Rates NDPI are established with allowance for the size of rates of payments for use of bowels, a part of deductions on VMSB, the Russian Federation paid in a budget system (50 - 60 % depending on a kind of minerals), and at an oil recovery - and with allowance for excise rates. Rate NDPI advalornaja, it has been established in percentage of cost of the extracted minerals, and io petroleum for the period till 2004 the Tax Code had been provided an exception - the specific rate at a rate of 340 rbl. for ton is established. The tax rate is applied with allowance for factor Kts characterising dynamics of the world prices for petroleum of a grade "JUrals": R Kts = (TS - 9) h—. 261 TS - average for the tax period the price level of petroleum of a grade "JUrals" for barrel in US dollar which is defined MERT proceeding from a price level in the Mediterranean and Rotterdam markets on given agencies Rejter, and is possible through official sources of the information in an order established by the Government of the Russian Federation. R - average significance for the tax period of an US dollar exchange rate to the rouble, established by the Central Bank of the Russian Federation. Since January, 1st, 2004 period of validity of specific rate NDPI till December, 31st, 2006 Thus a specific tax rate is prolonged at an oil recovery is increased to 347 rbl. for ton, and since January, 1st, 2005 with the purposes of indemnification of losses of the federal budget in connection with cancellation of collection of the tax to an added value at realisation of petroleum and natural that ia territorsh! The state-participants CIS the base tax rate at an oil recovery is increased to 419 rbl. for ton. Thus the Federal law № ZZ-FZ introduces from 07.05.2004 clarifications to the formula of account of the concrete rate of this tax with allowance for rouble course changes to dollar. At price JUrals in 25 dollars/barr. NDPI at the current rate 419 rubut makes 3,52 dollars/barr. (14,1 % from price JUrals), and at the price in 40 dollars/barr. - 6,82 dollubarr. (17,1 % from price JUrals). Accordingly, now from each additional dollar for barrel of a crudeoil in the form of NDPI 0,22 dollars (it on 1 cent more than are levied at rate NDPI earlier acting in 2004 3 rubut - 0,21 dollars/barr.). According to the experts, the indicated changes allow to increase a rent component at the taxation of an oil recovery and supply additional withdrawal of the incomes which are not dependent on activity of the oil-extracting organisations. Actually (on accounts Minpromensrgo of Russia) in 2004 NDPI in the oil recovery cost price made 50 %. Since January, 1st, 2007 new edition gl has come into force.
26 NK the Russian Federation from which position about advalornyh rates NDPI for petroleum is excluded and is established the specific rate of this tax at level 419 rubut. Rate NDPI of 0 roubles for the petroleum extracted in territory Republics Sakhas (Yakutia), Irkutsk area, Krasnoyarsk region, before achievement on a plot of bowels of the accumulated volume of an oil recovery of 25 million tons is besides, entered and provided that term of working out of a plot does not exceed 10 years (for the licence for investigation and a mining operations) or 15 years (for the complex licence for geological studying (search, investigation) and mining operations). If the licence is issued after January, 1st, 2007 the zero rate applied to plots with vyrabotaiiostju less than 0,05 also before achievement of the accumulated volume of an oil recovery of 25 million tons provided that term of working out of a plot of bowels does not exceed 10 years since January, 1st, 2007. Zero rate NDPI is entered also for svsrhvjazkoj the petroleum extracted from plots of bowels, containing petroleum by viscosity more than 200 mpa * with (in plastovyh conditions). On the produced plots of bowels (if degree of clarity of stocks makes from 0,8 to 1) to base rate NDPI it is applied koeffgshchient Kv which settles up under the formula: N Kv = 3,8 - 3,5. \—, V Where N - the sum of the accumulated oil recovery on a concrete plot of bowels according to the state balance of stocks; V - initial extracted stocks of petroleum of categories of L, In, Ci and Sg on a concrete plot ' bowels according to data of the state balance of stocks for January, 1st, 2006. In case degree of clarity of stocks of a concrete plot of bowels exceeds 1, factor Kv starts equal 0,3. Introduction of privileges on NDPI, unconditionally, is considered by the oil-extracting companies as a step forward in perfection of the taxation of branch though main defect NDPI - its binding to the world prices - still is not eliminated. Many oil-extracting companies ("Bashneft", "Tatneft", "Surgutneftegaz", "Rosneft", "LUKOIL" and the multinational corporation-BP) expected for significant economy - from 180 million to 250 million dollars - at the expense of privileges but NDPI in 2007; the authorities Hunts-Mansijskogo of joint-stock company hoped at the expense of a petroleum tax vacation to fill up regional treasury on 7,4 billion roubles a year. In practice at once it was found out what to use these privileges to the companies simply it is unprofitable. The matter is that all preferential rates set forth above can be applied only at use of a direct method of the account of quantity of the extracted petroleum on concrete plots of bowels. Observance of the given condition turns for the oil-extracting companies to a challenge as all means applied in the oil-extracting industry and methods of measurement of quantity of the extracted petroleum do not answer the strict definition of a "direct" method given in item 339 of the personal computer of the Russian Federation, and represent a combination of a "direct" and "indirect" method of the account. Besides, specificity of the account of the extracted petroleum on group zamernyh installations from a bush of chinks (PU) and knots of preparation of petroleum (UPN) does not allow to supply separate measurement of quantity of the petroleum extracted on a concrete plot of bowels. In this connection the companies applying for use of privileges (and for which these privileges, actually, also have been registered in the Law), have tax risks because of possible claims of taxing authority but to an occasion of non-observance of a condition of the direct separate account to privilege application [74, 116]. To avoid the indicated risks, the oil-extracting organisations should go on building of installations for the separate account of petroleum, additional pipelines, UPN, and in a number a case - and ia switching-off from acting installations of separate plots and small deposits. As a result instead of tax stimulation and simplification of an incidence of taxation on the petroleum companies additional charges will fall. Especially it concerns the small and exhausted deposits (a basic element of source of raw materials MNK) where cost of creation of systems of preparation and uchega petroleum can exceed considerably expected economy on NDPI. That is, the entered privileges in many respects will lose sense. In connection with the developed situation chiefs of the largest Russian companies (Open Society "Lukoil", Open Society "Surgutneftegaz", Open Society "Tatneft", Open Society "Газпромнсфть", Open Society "НК" Rosneft »), and also the general director of association of small and average oil and gas extraction organisations" Ассонефть "16.02.2007 have addressed with the letter to the President of the Russian Federation in whom asked to give the commission to the Government of the Russian Federation about preparation of the administration bill providing vnesepie in item 342 NK the Russian Federation of amendments, allowing to use both direct, and an indirect method u^eta an oil recovery on licence plots in case of application of zero rates or lowering factors to rate NDPI and the offer to introduce the account extracted" льготной11 petroleum in mszhpromyslovyh pipelines. Serial preparation of petroleum with lgotiruemyh and nelgotiruemyh deposits could become the friend a way out, according to Tatneft. It is obvious, that the law requires completion and it is possible to hope, that corresponding corrective amendments will be introduced as soon as possible to it.
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A source: Poljakova Lyubov Egorovna. PERFECTION of SYSTEM of the TAXATION of the RUSSIAN SMALL OIL-EXTRACTING COMPANIES. 2007

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