LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 22, 2013 No. ED-4-3/9182 @

The Federal Tax Service in connection with appeals of tax authorities concerning determination of the concept "subsoil plot" for the purpose of the tax discharge on mining (further - MET) in case of oil extraction reports the following.

According to article 11 of the Tax Code of the Russian Federation (further - the Code) institutes, concepts and terms civil, family and other industries of the legislation of the Russian Federation, used in the Code, are applied in that value in what they are used in these industries of the legislation if other is not provided by this Code.

Based on article 334 of the Code payers of MET are the organizations and the individual entrepreneurs recognized by subsoil users according to the Law of the Russian Federation of 21.02.1992 No. 2395-1 "About subsoil" (further - the Law on subsoil).

By article 7 of the Law on subsoil it is determined that according to the license to use subsoil for mining the subsoil plot is provided to the user in the form of mountain branch - the geometrizovanny block of subsoil. At the same time based on article 12 of the Law on subsoil in the license for mineral right borders of the subsoil plot provided in use are specified.

Thus, determination of degree of clarity of inventories of the specific subsoil plot for the purposes of Chapter 26 of the Code needs to be made on all subsoil plot in general which borders are specified in the license for mineral right, but not on separate objects of development - to layers, deposits, the horizons or fields of the respective site.

This line item is approved with the Ministry of Finance of the Russian Federation (the letter of 19.04.2013 No. 03-06-05-01/13560).

Bring this letter to subordinate tax authorities and taxpayers.

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