of April 19, 2013 No. ED-4-3/7382 @
About procedure for application of provisions of article 342 of the Tax Code of the Russian Federation
The Federal Tax Service in connection with appeals of tax authorities - the 15th Item 2 of article 342 of the Tax Code of the Russian Federation (further - the Code) reports the following about procedure for application of subitems 12.
According to the paragraph the second the subitem 15 of Item 2 of article 342 of the Code of rate of severance tax (further - MET) concerning coal, specified in subitems 12 - the 15th this Item, are multiplied by the coefficients deflators established by each type of coal specified in subitem 1.1 of Item 2 of article 337 of the Code, quarterly for each next quarter and considering the change in price for coal in the Russian Federation for the last quarter, and also by coefficients deflators which were applied according to this paragraph earlier.
The order of the Government of the Russian Federation of 03.11.2011 N 902 "About the Procedure for determination and official publication of coefficients deflators to rate of severance tax in case of coal production" approves Rules of determination and official publication of coefficients deflators to rate of severance tax in case of coal production.
According to the specified Rules, coefficients deflators are determined by the Ministry of Economic Development of the Russian Federation quarterly for each next quarter, determined by settlement method according to the technique approved by the Ministry of Economic Development of the Russian Federation and published by the Ministry of Economic Development of the Russian Federation in "The Russian newspaper" no later than the 1st day of the 2nd month of quarter on which coefficients deflators are determined.
Thus, the coefficient deflator (Cd) for accounting tax period (month) shall be calculated proceeding from the work of the coefficient deflator established on reporting quarter and all coefficients deflators which are established quarterly earlier.
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