RESOLUTION OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of December 18, 2007 No. 64

About some questions connected using regulations of the Tax Code of the Russian Federation on severance tax by which tax base is determined proceeding from their cost

Due to the questions arising in court practice connected using provisions of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) about severance tax (further - MET) by which tax base is determined proceeding from their cost, the Plenum of the Supreme Arbitration Court of the Russian Federation based on article 13 of the Federal constitutional Law "About Arbitration Courts in the Russian Federation" decides to make to Arbitration Courts the following explanations.

1. According to the subitem 1 of Item 1 of article 336 Tax Code of the Russian Federation subject to taxation of MET the minerals extracted from subsoil in the territory of the Russian Federation on the subsoil plot provided to the taxpayer in use in accordance with the legislation of the Russian Federation are recognized.

Owing to Item 1 of article 337 Tax Code of the Russian Federation products of the mining industry and development of pits (if other not stipulated in Item 3 articles 337 Tax Code of the Russian Federation) containing in actually got (extracted) from subsoil mineral raw materials, the first on the quality corresponding to the standards specified in Item 1 of article 337 Tax Code of the Russian Federation are recognized to minerals.

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