LETTER OF THE FEDERAL TAX SERVICE

of March 11, 2012 No. ED-4-3/3884 @

About filling of the tax declaration on severance tax

The Federal Tax Service in connection with the arising questions on filling of the tax declaration on severance tax (further - MET) concerning natural combustible gas (dissolved gas or mix of dissolved gas and gas from the gas heading) from all types of fields of the hydrocarbonic raw material got through oil wells (further - associated gas), reports the following. According to Item 2 of Article 337 and Item 1 of article 342 of the Tax Code of the Russian Federation associated gas is type of the extracted mineral which taxation is made on the tax rate of 0 rubles.

In the Section 2 "The Data Forming the Basis for Calculation and the Tax Discharge, Except for Coal" of the tax declaration on MET on line 020 it is necessary to specify KBQ of the estimated tax.

Considering that the KBQ concerning associated gas is absent, on line 020 of the Section 2 "The Data Forming the Basis for Calculation and the Tax Discharge, Except for Coal" of the tax declaration on MET zero are specified.

The specified line item is approved with the Ministry of Finance of the Russian Federation (the letter of 24.02.2012 N 03-06-05-01/21). Bring this letter to subordinate tax authorities and taxpayers.

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