ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 10, 2011 No. 462

About approval of Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production

According to Item 3 of article 343.1 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production.

2. This resolution extends to the legal relationship which arose since April 1, 2011.

Approved by the order of the Government of the Russian Federation of June 10, 2011 No. 462

Rules of determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production

1. These rules establish procedure for determination of coefficient of Kt for limiting calculation of size of the tax deduction from tax amount on mining in case of coal production.

2. The coefficient of Kt is determined by addition of coefficient of metanoobilnost of Kt and coefficient of tendency of layers of coal to spontaneous ignition of Kt.

If the amount of coefficients of Kt and Kt of more 0,3, coefficient of Kt is established by equal 0,3.

3. The coefficient of Kt is established for each subsoil plot on which coal production is performed (further - the subsoil plot), proceeding from its metanoobilnost and categories of coal mines in the following sizes:

for coal mines and not gas coal mines - 0;

for the coal mines belonging to the I category - 0,1;

for the coal mines belonging to II and III categories - 0,2;

for the coal mines relating to sverkhkategorny and dangerous on sudden emissions - 0,3.

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