Joint Order No.VG-4-02/50 of State Tax Service attached to the Ministry of Finance, No.06-05-08 of Industrial Safety Survey and No.Y-32 of Mining Survey subordinated to the President of the Russian Federation of 1992 regarding temporary modalities of collection of charges for the use of subsoil and revenues for the reproduction of raw-material base.
Country
Type of law
Regulation
Abstract
State Tax Service and the Ministry of Finance communicate the temporary modalities of collection of charges for the use of subsoil and revenues for the reproduction of raw-material base (valid till the validation by the Government of the Russian Federation of the Regulation on the modalities and terms of collection of charges for the use of subsoil, defined area of water and plots of sea bed). 1). Charges for the extraction of minerals and revenues for the reproduction of raw-material base must be executed by enterprises and organizations of all organizational and legal forms of property that are legal persons, including those with foreign investments, as well as natural persons that carry out extraction of minerals on the territory of the Russian Federation, its continental shelf and Exclusive Economic Zone. 2). The following categories of the users of subsoil are exonerated from payment of the aforesaid charges: owners of the plots of land that carry out extraction of minerals on the proper or rented plot of land for personal needs. Rates of revenues for the use of groundwater are determined in accordance with specific modalities.
Attached files
Date of text
Entry into force notes
Entry into force from the date of signature.
Repealed
No
Source language
English
Legislation Amendment
No