ORDER OF THE MINISTRY OF PROTECTION OF THE SURROUNDING ENVIRONMENT AND NUCLEAR SAFETY OF UKRAINE, MINISTRY OF LABOUR AND SOCIAL POLICY OF UKRAINE, STATE TAX ADMINISTRATION OF UKRAINE, STATE COMMITTEE OF UKRAINE ON GEOLOGY AND USE OF THE SUBSOIL

of December 30, 1997 No. 207/472/51/157

About approval of the Instruction about procedure for calculation and collection of payments for use of natural resources for mining

List of amending documents

In pursuance of the resolution of the Cabinet of Ministers of Ukraine of September 12, 1997 N1014 "About Approval of Basic Standard Rates of Payment for Use of Natural Resources for Mining and the Procedure for Collection of Payment for Use of Natural Resources for Mining" is ORDERED:

1. Approve the Instruction about procedure for calculation and collection of payments for use of natural resources for mining.

2. To the ministry of protection of the surrounding environment and nuclear safety of Ukraine, the Ministry of Labour and Social Policy of Ukraine, State Tax Administration of Ukraine and the State committee of Ukraine on geology and use of subsoil in coordination with the Ministry of Economics of Ukraine and the Ministry of Finance of Ukraine in the II quarter 1998 to approve the Method of calculation of payments for use of natural resources for production of uranium, raw materials jewelry (gemstones), jewelry and ornamental (semiprecious stones), ornamental (ornamental stones) and for facing materials taking into account results of application of the Temporary method of calculation of payments for use of natural resources for production of uranium, raw materials jewelry (gemstones), jewelry and ornamental (semiprecious stones), ornamental (ornamental stones) and for facing materials in the II quarter 1998 in case of calculation and collection of these payments.

3. Consider invalid the Instruction about procedure for calculation and the payment of payments for special use of subsoil when mining approved by the order of the Main state tax authorities of Ukraine, the State committee of Ukraine on geology and use of subsoil and the State committee of Ukraine on supervision of labor protection of May 13, 1994 N 38/57/45.

 

Minister of protection surrounding environment and nuclear safety of Ukraine

Yu.I.Kostenko

Chairman of the state tax administrations of Ukraine

M. Ya. Azarov

Minister of work and social politicians of Ukraine

M. P. Beloblotsky

Chairman of the State Committee Ukraine on geology and use of subsoil

S. V. Goshovsky

Approved by the order of the Ministry of protection of the surrounding environment and nuclear safety of Ukraine, State Tax Administration of Ukraine, the State committee of Ukraine on geology and use of subsoil, the Ministries of Labour and Social Policy of Ukraine of December 30, 1997 No. 207/472/51/157

The instruction about procedure for calculation and collection of payment for use of natural resources for mining

1. General provisions

1.1. This Instruction is developed based on the Laws of Ukraine "About protection of the surrounding environment", "About system of the taxation", "About the State Tax Service in Ukraine", "About entrepreneurship", "About state regulation of production, production and use of precious metals and gemstones and control on transactions with them", "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", the Presidential decree of Ukraine of June 17, 1996 N433/96 "About Measures concerning Investment Attraction for Further Development of Oil Fields with the Hardly Got and Depleted Inventories", the Code of Ukraine about subsoil, "The budget code of Ukraine", resolutions of the Cabinet of Ministers of Ukraine of December 12, 1994 N827 "About Approval of Lists of Minerals of Nation-wide and Local Value", of January 27, 1995 N59 "About Approval of the Regulations on Procedure for Provision of Mountain Branches", of February 14, 1995 N114 "About the Procedure for Transfer of the Reconnoitered Mineral Deposits for Industrial Development", of August 2, 1996 N899 "About Payments for Use of Natural Resources", of December 11, 1996 N1499 "About Approval of the List of Water Objects Which Belong to the Category of Medical", of May 5, 1997 N432 "About Approval of Classification of Inventories and Resources of Minerals of the State Fund of Subsoil", of September 12, 1997 N1014 "About approval of basic standard rates of payment for use of natural resources for mining and the Procedure for collection of payment for "use of natural resources for mining" (with changes and amendments), of March 7, 2000 N456 "About Approval of Standard Rates of Payment for Use of Natural Resources for Production of Mineral Underground Waters", of July 11, 2001 N822 "About Approval of the Differentiated Standard Rates of Payment for Use of Natural Resources for Production of Gold (Zolotopolimetalichesky) Raw Materials", of February 28, 2002 N222 "About Approval of the Differentiated Standard Rates of Payment for Use of Natural Resources for Production of Amber, Titanic and Titano-zirconium Ore".

1.2. The instruction is obligatory for execution by all subjects of business activity irrespective of patterns of ownership (including the companies with foreign investments) which perform mining in the territory of Ukraine, in borders of its continental shelf and exclusive (sea) economic zone.

1.3. The instruction establishes single procedure for calculation and collection of payment for use of natural resources for mining, creation of calculations of payment and their provision to bodies of the State Tax Service.

1.4. The payment for use of natural resources for mining does not exempt subjects of business activity from collection of assignment for the exploration works performed at the expense of the government budget, other taxes and fees (obligatory payments) if another is not provided by the current legislation and international agreements of Ukraine.

1.5. The payment for use of natural resources for mining is not collected for the extracted fresh underground waters. For use of fresh underground waters collection according to the Procedure for collection of collection for special use of water resources and collection for use of waters for requirements of hydropower and water transport approved by the resolution of the Cabinet of Ministers of Ukraine of August 16, 1999 N1494 is collected.

2. Payers of payment for use of natural resources for mining

2.1. Payers of payment for use of natural resources for mining are all subjects of business activity irrespective of patterns of ownership, their branches, representations, departments and other separate divisions which perform mining, including the companies with foreign investments (further - subsoil users).

2.2. Branches, representations, departments and other separated divisions of the subsoil user (further - branches) which have bank accounts, keep separate financial accounting of the activities, constitute separate balance, can independently pay payment for use of natural resources for mining on the location of the mineral deposit.

2.3. If as a part of the company - the subsoil user there are no branches or if branches which have no bank accounts are its part, do not keep separate financial accounting of the activities, do not constitute separate balance, then the payment for use of natural resources for mining is paid by such company for the location of the mineral deposit.

2.4. Responsibility for timeliness and completeness of payment to budgets of the amounts of payment for use of natural resources for mining are brought by payers of this payment, irrespective of availability in their structure of branches, departments, representations and other separated divisions.

3. Object of collection of payment for use of natural resources for mining

3.1. The payment for use of natural resources for mining (further - payment) is collected for amounts of the balance sheet and off-balance inventories extinguished in subsoil (amounts got) minerals.

Object of collection of payment is:

amounts of actually extinguished balance sheet and off-balance inventories of minerals - for coal, coal brown, metal minerals, raw materials nonmetallic for metallurgy, mining and chemical, mining and construction raw materials;

amounts of the extracted minerals - for oil, condensate, natural gas (including accompanying - in case of oil extraction), amber, titanic and titano-zirconium ore, underground waters (thermal, industrial), ropa, mineral dirt and silt;

amounts of the extracted minerals (except dumpings without use) - for mineral underground waters;

the cost of mineral raw materials or products of its primary conversion - for uranium ore, raw materials jewelry (gemstones), except amber, jewelry and ornamental (semiprecious stones), ornamental (ornamental stones) and facing materials that is determined according to the Method of calculation of payments for use of natural resources for production of uranium, raw materials jewelry (gemstones), jewelry and ornamental (semiprecious stones), ornamental (ornamental stones) and for facing materials, the protection of the surrounding environment and nuclear safety, State Tax Administration, the Ministry of Labour and Social Policy and the State committee on geology and use of subsoil approved by the general order of the Ministry of April 7, 1999 N79/187/51/57, of N263/3556 registered by the Ministry of Justice on April 27, 1999 (further - the Method of calculation of payments);

amounts of the extracted minerals - for gold (gold полиметалического) raw materials.

3.2. Amounts of actually extinguished balance sheet inventories of minerals are determined as the amount of amounts of the extracted minerals and their actual losses in subsoil during production.

Losses of inventories of minerals which according to engineering designs are concentrated in guarding tselika, barrier tselika (between mines) and nearby poor plugged wells, are not subject to accounting in case of determination of the amount of payment for use of natural resources for mining on condition of approval of their amounts of relevant organs of the Ministry of Labour and Social Policy of Ukraine.

3.3. On fields of carbonic mineral underground waters (hydrocarbonate) 0,85 coefficient is applied to determination of object of collection of payment to water amount which is extracted on the wells which are not equipped with stationary gas separators.

3.4. The payment is not collected for:

production of earlier extinguished inventories of minerals that in the course of development of fields were referred in accordance with the established procedure to category lost in subsoil, including repeated development of fields;

use of mining waste which are formed in the course of conversion of minerals (slime, dust, slags and so forth);

use of the opening and accompanying breeds which are formed in the course of mining, not taken in accordance with the established procedure on stock balance.

3.5. Amounts of the extinguished balance sheet and off-balance inventories of minerals and amounts of mining are determined by data of the state statistical reporting and geological and surveying documentation.

The corresponding forms of the state statistical reporting are:

"Reporting stock balance of minerals", form 5-gr (metal, nonmetallic minerals, coal), form 8-gr (technogenic minerals) approved by the order of the Ministry of statistics of Ukraine of August 28, 1992 N 138;

"Reporting stock balance of minerals", form 6-gr (oil, gas, condensate) approved by the order of the State committee of statistics of Ukraine of February 26, 1999 N 77;

"Reporting balance of use of underground waters", the form 7-gr (underground waters) approved by the order of the State committee of statistics of Ukraine of April 28, 1998 N 144;

"The report on losses of minerals in case of production", the form 70-TP approved by the order of the State committee of statistics of Ukraine of July 29, 1997 N 203;

"The report on complex use of minerals in case of enrichment and metallurgical conversion, the opening breeds and production wastes", the form 71-TP approved by the order of the State committee of statistics of Ukraine of July 29, 1997 N 203.

"The report on losses of coal in subsoil (underground and open works)", the form 11-shrp approved by the order of the Ministry of statistics of Ukraine of May 22, 1992 N 80.

Quarter amounts of the extinguished inventories and the extracted minerals are accepted according to operational measurement or calculations that is performed by geological and surveying (hydrogeological) service. These amounts are specified following the results of year.

4. Standard rates of payment for use of natural resources for mining

4.1. Standard rates of payment are established for each type of minerals (group of the minerals close to destination) as basic or differentiated depending on geological features and service conditions of fields.

Basic standard rates of payment for mining are established as:

fixed amount in hryvnias for unit of the extinguished balance sheet and off-balance inventories of minerals - for coal, coal brown, metal minerals, raw materials nonmetallic for metallurgy, mining and chemical, mining, construction raw materials;

fixed amount in hryvnias for unit of the extracted minerals - for oil, condensate, gas natural (including accompanying in case of oil extraction), underground waters (thermal, industrial), ropa, mineral dirt and silt;

size percent to the cost of mineral raw materials or products of its primary conversion - for uranium ore, raw materials jewelry (gemstones), except amber, jewelry and ornamental (semiprecious stones), raw materials ornamental (ornamental stones) and for facing materials.

Basic standard rates of payment are given in appendix to the resolution of the Cabinet of Ministers of Ukraine of September 12, 1997 by N1014 (in edition of the resolution of the Cabinet of Ministers of Ukraine of January 19, 1998 N 42).

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