of May 7, 2012 No. 12818/7/15-2117
About ensuring application of regulations of Item 263.10 of the Tax code of Ukraine
The State Tax Service of Ukraine concerning ensuring application of regulations of Item 263.10 of the Tax code of Ukraine (дальшеКодекс) regarding adjusting factor which is applied in case of calculation of the tax liabilities on payment for use of natural resources to mining, reports.
Subitem 263.1.1 of Item 263.1 of article 263 of the Code payers of payment for use of natural resources for mining determines "subjects of managing, including the citizens of Ukraine, foreigners and stateless persons registered according to the law as entrepreneurs who acquired right to use object (site) of subsoil based on the got special permissions to use of natural resources (further - special permission) within specific subsoil plots".
Item 263.10 of Article 263 of the Section XI of the Code establishes adjusting factors to rates of payment for use of natural resources for mining which are determined depending on mineral type (mineral raw materials) and conditions of its production.
In particular, in case of "production by the payer of inventories of the minerals of the subsoil plot approved by state examination based on reports on geological studying which is executed by it for own means" application of adjusting factor in the amount of 0,70 is provided.
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