of August 30, 2013 No. AC-4-3/15780 @
About determination of type of the extracted mineral in case of production of precious metals
The Federal Tax Service in connection with addresses of taxpayers and tax authorities on legitimacy of taxation on mining (further - MET) the precious metals (silver) received as a result of the performed process of refining of the concentrate containing precious metals (alloyed gold) reports the following.
According to article 336 of the Tax Code of the Russian Federation (further - the Tax code), the taxation object of MET the minerals extracted from subsoil in the territory of the Russian Federation on the subsoil plot provided to the taxpayer in use in accordance with the legislation of the Russian Federation are recognized.
At the same time the extracted mineral products of the mining industry and development of pits containing in actually got (extracted) from subsoil mineral raw materials, the first on the quality corresponding to one of the standards listed in this regulation of the Tax code are recognized as provisions of Item 1 of article 337 of the Tax Code.
As article 1 of the Federal Law of 26.03.1998 No. 41-FZ "About precious metals and gemstones" (further - the Federal Law No. 41-FZ) production of precious metals extraction of precious metals from radical (ore), loose and technogenic fields with receipt of the concentrates and other semi-products containing precious metals is recognized.
Similar determination of activities for production of ores and sands of precious metals is this as well in the All-Russian Classifier of Economic Activities OK 029-2001 (subsection SV "Mining, except Fuel and Energy" code 13.20. 41).
Provisions state standard specifications P 52793-2007 "Metals precious. Terms and determinations" ores and sands of precious metals are determined as the mineral raw materials containing precious metal.
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