Regular payments for the cost of overdrafts. Who pays for the regular payments of the cost of overdrafts. Butt of filling the rozrahunka
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The material is current as of 04.08.2014
Payments for the recovery of overdrafts
- Fee for participation in the competition (auction) for the right to be awarded by businessmen over
- Fee for conducting state expertise of stocks with brown copalins
From coristuvachіv nadr are drawn up payments for searches, the discovery of genera of brown copalins, their species and koristuvannya nadra in other purposes. Dovіdtsі mіstіtsіya іnformatsiа about the type of payments, yаkі owing to pay coristuvachi nadr, lines їх entered. Also, repaid fees, if it is not necessary to pay a fee for the cost of overdrafts. It will help you to sort out in the system of payments for the cost of overdrafts, at the lines of making the payment. An hourly non-payment of payment can cause an invoice to a fine in accordance with the Tax Code of the Russian Federation.
Fine! 1. One-time payments for the payment of nadras at different times of the sing pods, paid for by the license, including one-time payments that are paid for the change between the subsidiaries of the nadras, paid for by the koristuvannya; 2. Regular payments for the cost of overdrafts; 3. Fee for participation in the competition (auction). In addition, the coristuvachs of the overhead pay other taxes and fees, which were established prior to the legislation of the Russian Federation on taxes and fees. Koristuvachi nadr, yakі act as a party to the agreement about the distribution of products, є payers of payments in case of koristuvanni nadpovidno to the legislation of the Russian Federation. When laying the grounds for distribution of products, distribution of healthy mineral syrovine between the Russian Federation and coristuvachy nadr vіdpovіdno to the Federal Law of 30.12.1995 p. No. 225-FZ "About the site about the distribution of products". Coristuvach nadr, scho є party please about rozpodіl produktsії, zvіlnyaєtsya vydyaguvannya okremih podtkіv and іnshih obov'yazkovih payments in part in order, as established by the Law of the Russian Federation in 21.02.1992 p. No. 2395-1 and the legislation of the Russian Federation. The contraction of the appointment of taxes and payments is replaced by the distribution of products, it is reasonable to please the minds of the distribution of products. Rozpodіl produktsії, otrimanoї power in rezultatі podіlu viroblenoї produktsії vіdpovіdno to drain lands about podіl produktsії, abo її vartіsnogo ekvіvalenta mіzh Rosіyskoyu Federatsієyu sub'єktom is the Russian Federation, on teritorії yakogo roztashovana dіlyanka Nadr, scho nadaєtsya, zdіysnyuєtsya on osnovі dogovorіv scho ukladayutsya vіdpovіdnimi bodies vikonavchoi rule of the Russian Federation and the bodies of vikonavchoi rule of the subject of the Russian Federation. The procedure for reconciliation of payments in case of recurring fees and the reduction of such payments in the event of an agreement on distribution of products are established by the appointed authorities in accordance with the legislation of the Russian Federation, which is valid on the date of signing please. One-time payments for the requisitioning of nadras at different times of singing podias, invested with licensesResidual payments for one-time payments for the redistribution of superfluous resources are established according to the results of the competition or the auction and are fixed at the license for the redistribution of superfluous resources. One-time payments for the selection of nadras at the sites of nadrs, which are awarded for hiring without holding tenders and auctions for the exploration and production of brown copalins, or for the geological survey of nadrs, the exploration of that species of brown copalins, which are charged for a sum of license for one licensed license, for a short license, for a short license ) corystuvannya dіlyanok nadr, are installed at the license for coristuvannja nadrі from rozmіrі, scho vynachaetsya at the order established by the Rada of the Russian Federation. In the event of a change between the subdivisions of the subsidiaries, the remuneration of the subsidies, the subsidiaries pay a one-time payment in accordance with the procedure established by the Order of the Russian Federation. It is not allowed to set in the licenses for the distribution of one-time payments for the cost of the lower fees for the established minds of the competition (auction), as well as the lower fees for the application in the competitive proposals. The payment of one-time payments will be carried out in accordance with the procedure established in the license for the payment of overdrafts. Settlement of one-time payments for the distribution of nadras, and find out the order of their payment, and for the first time, the payment for the distribution of products is established in the agreement for the distribution of products. One-time payments of the cost of overdrafts at different times of the present conditions, licensed from the license, are insured to the federal budget and the budget of the subjects of the Russian Federation, according to the budgetary legislation of the Russian Federation. pay Regular payments for the cost of overdraftsRegular payments for the cost of nadras are charged for (Article 43 of the Law of the Russian Federation of 21.02.1992 p. No. 2395-1 "On Nadras"):
Regular payments for the cost of nadras are drawn up from the koristuvannya nadras okremo according to the dermal appearance of the robot, which are applied:
The amounts of regular payments for the cost of overdrafts are debited according to: The procedure for the determination of specific rates of regular payments for the cost of overdrafts is established by the federal governing body of the state fund of overdrafts. The regular payment of the cost of the overhead is charged for the area of the overhead plot, given to the overhead, for the area of the rotated part of the overhead plot. Payments for the right to receive overdrafts are established in accordance with the validity of the stages and stages of the geological process and are drawn up:
Rate of regular payment for the requisitioning of overdrafts to be installed for one square kilometer of the area of the plot above the river. The specific rate of the regular payment for the cost of overdrafts is established by the federal body managing the state fund over the chi yogo territorial authorities, which should be established according to the established order of the type.
Lines for paying regular payments Regular payments of the cost of overdrams are paid in cash over the quarter after the last day of the month following the last quarter, in equal parts at the same time as the fourth in the amount of the payment, secured by the end of the year. Koristuvachі Nadr schokvartalu pіznіshe ostannogo number mіsyatsya, the following for the passed quarter predstavlyayut teritorіalnі bodies of federal vikonavchoї, zdіysnyuє funktsії of control is the perspicuity of vikonannyam zakonodavstva about podatki i Zborov, i upovnovazhenogo Uryadov Russian federal authority vikonavchoї Vladi oblastі natural resursіv mіstseznahodzhennya dіlyanok Nadr rozrahunki regularly payments for koristuvannya nadra for forms, which are approved by the federal body of the state power, scho zdiisnyuє z vyroblennya state policy and legal regulation in the sphere of budgetary and tax-paying activities, for the future with the federal body managing the state fund of nadr. I Budget Code of the Russian Federation. pay The sum of the fee for the participation in the competition (auction) is to be allocated to the federal budget. The amount of the fee for the participation in the competition (auction) on the allocation of awards of financial significance should be allocated to the income of the budgets of the constituent entities of the Russian Federation, which regulates the process of collecting awards on the appointments of awards. (). The payment for the performance of the appointed examination is to be paid to the revenues of the federal budget, to be paid to the revenues of the budgets of the subjects of the Russian Federation for the performance of the state authorities of the subjects of the Russian Federation of the appointed examination in part of the work of overheads of monetary value (Article 29 of the Law of the Russian Federation as of 21.02.1992 r No. 2395-1). The fee for conducting state expertise is charged by the cost of overhead before submitting materials and to belong to the income of the federal budget, to pay for the income of the budgets of the constituent entities of the Russian Federation for the examination carried out by the authorities of the federal authorities of the constituent entities of the Russian Federation in part of the work of overheads of financial significance (clause 27 of the Regulations on the state examination of stocks with brown copalins). pay Vіdpovіdno to the Federal law vіd 02.12.2013r. No. 349-FZ, payment for the state examination of the stocks of brown copalins, geological, economic and environmental information about the subsoil plots, which are hoped for in the corystuvannya, are subject to the following standards:
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2. For what rate of insurance payment, if the license of the regular payment rate for the cost of overdrafts has two milestones?
Please advise. The enterprise took away the license for corystuvannya nadram with a number of recognitions and types of work: Geological survey, exploration and vidobotok of underground waters for the state-owned water supply and protipozhezhny water supply of the industrial object. The license was withdrawn - 12/18/2012. .Licenses are assigned to see, obsyagi dilnitsі overhead and terms of their vikonannya, it is written that the supercorrector goiter is three months after the completion of geological exploration work, but not less than 4 sq. m. 2016, the deadline for filing for state expertise is from the underground water reserves on the dilyantsi nad. At the same time, a specific rate has been set for the regular payment for the cost of surpluses with the method of geological surveys and assessments of underground water genera for the first and other river licences. at zv'yazku іz zmіnoyu plans budіvnitstva PVHRV (conservation of the object). The water intake was not called. Vidobutok vodi not hanging. In the 4th quarter of 2016, the enterprise did not start the work related to the remuneration of the overdrafts, within the framework of this license. to the taxable body for 1 and 2 quarters of 2017?
1. So, next. In FNP sheets dated December 6, 2010 No. ШС-37-3/ [email protected] Tax Ministry of Taxation of the Russian Federation dated 29.08.2002 No. ШС-6-21/1317 “On Regular Payments for the Earning of Nadras” states that the payment of regular payments for the coring of the overdrafts is due to the date of the state registration of the entire period of license for the right to the remuneration of the Tajik її dії independently, in fact, chi are carried out in fact on the basis of given licenses for work on grants from koristuvannya dilyantsі over chi nі. In this manner, the payment of regular payments is due until the end of the second quarter of 2017 - until the period of granting a license.
2. Paragraph 4 of Art. 43 Law dated 21.02.1992 No. 2395-1 established that regular payments for the cost of overdrafts are paid in installments over the quarter no later than the last day of the month, which is over the past quarter, in equal parts of the amount of 1/4 of the total amount of the payment. In the second order, the taxpayer’s payment was not transferred by law (sheet of the Federal Tax Service of Russia dated April 3, 2013 N ED-4-3 / [email protected])
In this rank, for the 1st and 2nd quarters of 2017, the next work was done. rates on a river for a leather quarter or from 1/8 of the rate set for two years.
Priming
Nutrition: On the procedure for paying the fees established by the Law of 21.02.1992 N 2395-1 "On Nadra" of obligatory payments for the corrosiveness of supernatants, including regular, in addition, at times, the right to corrugation of the subsidiaries of supernatants.
Suggestion:
The Federal Tax Service, having looked at the order of nutrition for paying regular payments, reminds the following.
Paragraph 1 of Art. 39 Law of the Russian Federation dated 21.02.1992 N 2395-1 "On Nadra" (hereinafter referred to as the Law "On Nadra") established that regular payments are included in the system of obligatory non-compliable payments that are paid when the nadra is paid.
Vidpovidno to the provisions of Art. 43 According to the Law of Ukraine "On Nadra", regular payments for corystuvannya nadra are charged for the grant of coristuvach nadra of vinyatkovyh rights to search and assess the genera of brown kopalins, their exploration, geological survey and assessment of the applicability of nadras for the development and exploitation of koris kopalin and the exploitation of underground spores that are not related to the species of brown kopalins, for a little bit of engineering spores of a low-lying spore, which are vikoristovuyutsya for high-ranking recognitions.
Yak is designated in para. 7 art. 9 of the Law "On Nadra", the right to oblige the coristuvacha of the supernatant is blamed on the date of state registration of the license to coristuvanna the dealership of the supernatant.
In this order, according to the norm, the Law "On Nadra" establishes a clear interrelationship with the fact that special licenses are assigned to nabuttyami with a special status of supercorrespondence and, obviously, obliges the payer of payments established by the Law "On Nadra" in the sphere of supercorrect.
Vidpovidno to the provisions of Art. 20 of the Law "On Nadra" for the obviousness of substations, re-arranged from this norm, the right to collect nadras can be attached to the line, zupined, or surrounded by the authorities that issued the license. In case of any change, it is necessary to attach, to attach, or to exchange the rights of coronation of nadras, it is important to correspond with the provisions of paragraphs. 2 p. 15 putting about the order of L_ Cellin Korrumannaya inadmore, hardened by the performance of the Verkhovoi for Ukraine 07/15/1992 N 3314-1, in Otsenobasno Zone, Shah, the right to Krunovannaya Mozdno Mozdnoy Bethi Maineavo, died by the Natural Resource Lyubin without intermediary, or for the submissions of the authorities of the sovereign geological, environmental control, sovereign garnish at a glance.
Paragraph 107 of the administrative regulations of the federal agency zonadroorcevannya Sodo Vicannune of the Honor Funki Schodo Zdіysnenennya Vidashi, decorated by the re-assaiga l_censey to Krunovannya Nadrum, introduced by ZMІN TU DOFT TO L_ Smenziy for Krifouvnya Dіlankami Nadrov, and Torzhevyniy L_ Smenzіyi Ta lucid in sferі prirodokoristuvannya that іnshih upovnovazhenih organіv, rіshen about dostrokove pripinennya, prizupinennya that obmezhennya right koristuvannya dіlyankami Nadr, zatverdzhenogo mandates Mіnprirodi od Ukraine 29.09.2009 N 315, viznacheno scho at zupinennі right koristuvannya Nadra timchasovo pripinyaєtsya mainly dopomіzhnі robots for vinyatkom dіyalnostі іz zabezpechennya zberezhennya gіrnichih virobok and drilling sverdlovin, pіdtrimtsі budov, sporudnannya in a safe life for the health of people, navkolishny natural environment and nadr camp. In case of any license to coronate with a worker's overhead, the rights of coronation with overhead from a sovereign appearance are not recognized.
So zgіdno zі art. 21 Law "About Nadra" at times, so set aside, or think, that caused the zapinenny (or obezzhennya) of the right to coronate with nadra, usunut, tse right can be renewed at the same time. In case of this, it is necessary to designate that the top of the food should be deposited with the court of the authorities, for the decisions of which the right to coronate the nadra was awarded or demarcated.
Yak vyplyaє іz vyschevikladennogo, zapinennya right koristuvannya delyankoy nadr does not mean pre-linear imposition of such a right, the shards do not pripinya dії vidanoї licensії ta, vіdpovіdno, obov'yazki vlasnik tsієї licenzії "I include regular payments on payments, established by the Law "On payments.
Zimon's З Зим прода проданный продавина замавина продавина замина ватся подростанися замина мальной мальсина и мина мина мина масть при від и ї ї ї ї ї ї іdpovіdnі Danani L_zenzії Roboti on Nadiyi Ki no.
2. Sheet 3 of the Ministry of Taxation of the Russian Federation dated 29.08.2002 No. ШС-6-21/1317 “On Regular Payments for the Cost of Nadras”
MINSIMTERNY ROSІYSKO RO Zbor_V sent for Kerіvnitstva Ta Viceristannya at Roboti Assurance MNS Rosії Vіd 19.08.2002 N BG-3-21 / 448 "About Cathedrid Surgery Roses of regular payment for Krifyvan Nadrachi Tu-order of Yoy Optovenna", Zareostrovynaya 26.08. 2002 N 3739, that beast of respect on the step.
As a subsidiary of the superintendent is located on the territory, under the jurisdiction of the taxable authorities, the supercorrector represents a taxpayer in one taxable authority, which is assigned to the Administration of the Ministry of Taxes and Taxes of the Russian Federation, the subject of the Russian Federation.
Regular payments of salvage of overhead are paid for the period of license for the current type of salvage of superfluous resources independently of the actual performance of the work, which is with the main type of salvage of superfluous resources.
The payment of regular payments is charged on the basis of the approval of the Territorial Fund of Geological Information in order to be accepted by them for the collection of the residual balance of the conduct of prospecting and assessment or development work assigned to the license.
The fact of the discovery of the genera of the brown copalins is established from the day the certificate about the establishment of the fact of the birth of the genera of the brown copalins at the Ministry of Natural Resources of Ukraine or in the case of the weather in the south of the territory is established.
At the time of the change in the status of the licensee of the licensee of the overdrafts, or part of the regular payments for the cost of the overdrafts are calculated and paid according to the new status, starting from the quarter in which the changes were made.
3. According to the order of the Ministry of Taxes and Taxes of the Russian Federation issued on February 11, 2004 No. BG-3-21 / [email protected]
"About the confirmation, form the repayment of regular payments for the cost of overdrafts and the order of the yogo payment"
1. Light position
1.2. Rozrahunok appears to be a correspondent of the nadr in the territorial authorities for the subjects of the Russian Federation (hereinafter referred to as the territorial authorities) of the Ministry of the Russian Federation for taxes and fees and the Ministry of Natural Resources of the Russian Federation
1.3. Regular payments are made to pay for the costs of the worker's expenses.
Regulyarnі platezhі for dіlyankami Nadr, scho znahodyatsya on continental shelfі Rosіyskoї Federatsії have vinyatkovіy ekonomіchnіy zonі Rosіyskoї Federatsії for mezhami Rosіyskoї Federatsії on teritorіyah scho znahodyatsya pid yurisdiktsієyu Rosіyskoї Federatsії, splachuyutsya koristuvachami Nadr, SSMSC zdіysnyuyut Poshuk that rozvіdku rodovisch for mіstsem State reєstratsії koristuvacha nadr (legal chi physical individuals).
The payment will be carried out at the line, established in accordance with paragraph 4 of Article 43 of the Law "On Nadra".
4. Article 43 Law of February 21, 1992 No. 2395-1 “On Nadra”
"4. Regular payments of the cost of overdrams are paid in cash over the quarter after the last day of the month following the last quarter, in equal parts at the same time as the fourth in the amount of the payment, secured by the end of the year.
The procedure is the Minds styaguvannya regularly platezhіv for koristuvannya Nadra s koristuvachіv Nadr, SSMSC zdіysnyuyut Poshuk i rozvіdku rodovisch on continental shelfі Rosіyskoї Federatsії that have viklyuchnіy ekonomіchnіy zonі Rosіyskoї Federatsії and takozh for mezhami Rosіyskoї Federatsії on teritorіyah scho znahodyatsya pid yurisdiktsієyu Rosіyskoї Federatsії, vstanovlyuyutsya Uryadov , and the sum of the assigned payments is sent to the federal budget.
5. Regular payments for koristuvannya nadra are drawn up in a penny form and are insured to federal, regional and municipal budgets, depending on the budgetary legislation of the Russian Federation.
6. Koristuvachі Nadr schokvartalu not pіznіshe ostannogo number mіsyatsya, the following for the passed quarter predstavlyayut to teritorіalnih organіv Federalnoї podatkovoї service that upovnovazhenogo Uryadov Rosіyskoї Federatsії federal authority vikonavchoї Vlady oblastі natural resursіv for mіstseznahodzhennyam dіlyanok Nadr rozrahunki regularly platezhіv for koristuvannya, Mіnіsterstvom fіnansіv Rosіyskoї Federatsії for the weather with the Ministry of Natural Resources of the Russian Federation.
Reply Oleksandr Sorokin,
intercessor of the head of the Operational Control Department of the FNP of Russia
“KKT needs to stop only at the vapadki, as the seller gives buyers, including his sponsors, to pay for their goods, work, services. The very same vipadki, on the thought of the FNP, lie down until the date of repayment of positions to pay for goods, labor, services. If the organization sees a penny position, it takes the turn of such a position, or it itself takes that turn of the position, do not stop the cashier. If it’s necessary to punch a check yourself, marvel
Payments in case of cashing out of the overdrafts- the whole collection of obligatory payments, which are rallied by coristuvachs of nadras when the victorious rights to viconnance of songs are taken away, work like one of the obligatory minds of separating that realization of the rights of coercion by nerami:
One-time payments
crying at the present singing podias, swindled at the Lіcensії
pay with money over the duration of the period of license (possibility), independently of the actual performance
The Federal Tax Service of Russia administrates only regular payments for the cost of overdrafts: zdіysnyuє form and control over the correctness of the calculation, the regularity and timely payment of payments to the budget
Regular payments for the cost of overdrafts enter the system of obligatory non-yielding payments, which are paid with koristuvachs of overdrafts for the entitlement of vinyatkovy rights:
Regular payments are charged for:
- for the search and evaluation of genera of brown copalins, for the exploration of brown copalins;
- for the geological development and assessment of the applicability of saplings for life and exploitation of spores that are not related to the species of brown copalins;
- for everyday life and exploitation of underground spores that do not appear from the species of brown kopalins, for the fault of engineering spores of a shallow slag (up to 5 meters), which are vicorous for high-ranking recognitions.
Recurring payments do not qualify for:
- corystuvannya nadram for regional geological research;
- koristuvannya nadram for the establishment of geological objects, which are especially protected, purify scientific, cultural, aesthetic, sanitary and health-improving and other recognition;
- rozvydka brown copalins on genera, introduced for industrial exploitation, at the borders of the brine outlet, given coristuvachevy nads for the species of these brown copalins;
- exploration of brown copalins at the borders of the girsky inlet, given coristuvachevy nadir for the species of brown copalin.
Nadannya nadr at coristuvannya
We are issued by specially identical to the visigands (L_cenzia - TSA Document, Yea Castowdchu. The right of the Vlasman to Kravannya Dіlaanko Nadza in the singing interzhah VІDPOVIIKUYY TO RESPONDED TO RESPONDED TO NIEY METHOY WITH OWN INSTRUMENT INDEED) ON THE FORM OF THE FORM OF THE FORM OF THE HERME OF THE RESSION OF THE RUSSIA TA MISTERSI supplements.
Rights and obligations of the payer
Rights and obligations of the payer Regular payments for the costing of supernumerary resources are due to the date of state registration
Otrimannya
licenses
Prydbannya
status
supracoristuvacha
advance
shoelaces
pay regular
payments for the cost of overdrafts
Payment order
Payment rate
The specific amount of the rate is established by the federal body managing the sovereign fund of overdrafts and by the territorial authorities for the skin distribution of overdrafts and licenses are transferred for the right to earn overdrafts. Go chi download…
Giving up
Payments at the rozmіrі 1/4 of the river sums are paid in cash overhead quarterly later than the rest of the month, advancing behind the quarter, equal parts of the rock.
Zvіtnostі form: The repayment of regular payments for the repayment of overdrafts is to be submitted to the territorial authorities of the Federal Tax Service of Russia and the Federal Agency for Subsoil Use for subsidiaries of subsidiaries of overheads quarterly behind the hardened form.
Vidpovidalnist for violating legislation
Taxable bodies with non-compliable nature compensation (established by the Law of the Russian Federation "On Nadra" dated 21.02.1992 N2395-1, which is not an act of legislation on taxes and fees) Introduced to the budget of regular payments for Krifoyannaya, the order of Roshyunk_v, not to be supposedly stated by the secondary legislation (heading 16 of the Federal Code of Rosіyskoi Co., and the Rosіyski Rosіyski-Ukraine Code of Rosіyski and the Rosіyski region) Come on the administrative value.
At the time of the established facts, which testify about the violation of the legislation on the subsoil, the filings of the bodies are forced to complain to the territorial bodies of the Federal Agency for Mineral Resources and the Federal Agency for Natural Resources and Natural Resources about the notification (responsibility of the state) of the license for the right to collect the subsoil.
Frequently Asked Questions
Who is responsible for paying the regular payments for the requisitioning of the overdraft? Who can pay regular payments?
Vіdpovіdno up to paragraph 1 of Art. 43 of the Law of the Russian Federation dated 02.21.1992 N 2395-1 "On Nadra" regular payments for the payment of nadra are charged for the payment of vouchers of the vinyatkovy rights:
- for research and evaluation of genera of brown copalins;
- for exploration with brown copalins;
- on the geological formation and assessment of the appurtenance of saplings for life and exploitation of spores that are not related to the species of brown copalins;
- for the life and operation of underground spores that do not appear from the species of brown copalins (including the life of piece spores and the laying of cables and pipelines under water), the cream of engineering spores of a shallow spore (up to 5 m), which are recognized as vicorous.
In case of regular payments for the cost of remuneration of the overdrafts, the repayment of overheads is aggravated by the dermal appearance of the work, which are located in the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as beyond the borders of the Russian Federation on the territories that are under the jurisdiction of the Russian Federation.
Regular payments for the requisitioning of overdrafts do not qualify for:
- coring of nadram for the regional geological survey;
- for the coronation of nadras for the enlightenment of geological objects, which are especially protected, purify scientific, cultural, aesthetic, sanitary and health-improving and other significance;
- for the discovery of brown copalins on the genera, introduced for industrial exploitation, at the borders of the brine outlet, given the brown copalins for the species of brown copalins;
- for the discovery of brown copalins at the borders of the greenery, given coristuvachevy nadr for the discovery of these brown copalins.
What is the reason for the increase in the rates of regular payments?
The specific rate of the regular payment for the costing of overdrafts is established by the Federal Agency for Subsoil Use (the regional body) in the skin division of overheads, which is the license for the resourcing of overheads.
The maximum and minimum values vary depending on the type of crop and brown copalins.
The rate of the regular payment for the cost of overdrafts is set for 1 sq. m. km of the area of \u200b\u200bdelyanka on the river, for the sake of the rate for the life and exploitation of underground spores that are not related to the species of brown copalins. When saving naphtha and gas condensate, the rate is set for 1 ton, for natural gas and helium - for 1000 cubic meters. m.
How is the amount of regular payments determined?
The order of the rozrahunka to lie down in the form of a robot. Payments are established according to the validity of the stages and stages of the geological process. In the course of the investigation and assessment of the genera of the brown copalins, the value of the regular payment for the duration of the year is determined by the multiple rate of the regular payments, set for the conduct of the research, on the area of the licensed land plot. At its own place, the area is assigned to be secured by a path to change the area of the licensed plot of the overhead, to the area of the territory of the ancestral tribes, to the area of the rotated part of the given plot. In the event of the total area of the rotated part of the licensed dealership, it is shown on the basis of a change to a license for the right to koristuvannya overdrafts or decisions of the territorial body of the Ministry of Natural Resources, adopted for the application of the koristuvach nadr.
At the time of the conducted research on the development of genera of brown copalins, the amount of the regular payment is the same as the result of the multiplication of the rate of regular payments on the leased area of the licensed lot. Ale here podatkovuvana area - the whole area of the plot of nadra, on the yakіy stock of the high-water coris copalin (behind the grapevine of the area of the girsky water supply and (or) the girsky water supply) was established and insured by the Sovereign balance of reserves.
When she budіvnitstvі ekspluatatsії pіdzemnih sporud not pov'yazanih іz vidobuvannyam korisnih Kopalin, scrip regularly platezhіv for koristuvannya Nadra rozrahovuєtsya Shlyakhov multiplication kіlkostі korisnih Kopalin scho pіdlyagaє zberіgannyu, zaznachenіy in proektnіy dokumentatsії on budіvnitstvo that ekspluatatsіyu pіdzemnoї sporudi on the rate of regular payments.
What is the procedure for paying regular payments?
Vіdpovіdno up to paragraph 4 of Art. 43 of the Law on Nadra, regular payments of the cost of overdrafts are paid by koristuvachs over the quarter after the last day of the month following the quarter, in equal parts at a glance of 1/4 of the amount of the payment, covered by the protracted rock (the payment is made for the month of the distribution of the lot). (For example, regular payments for the II quarter of 2013 will be due on 31.07.2013.)
What is the procedure for assigning a podatkovuvano base (the area of a licensed land) when the license is taken away from the starry quarter, which has already been opened?
In case of repayment of regular payments for the repayment of overdrafts in the case of withdrawal of licenses for the right of repayment of overdrafts, including the stretching of the famous quarter, which has already been established, following the provisions of the Law on overdrafts, it is calculated as 1/4 of the sum of the payment repaid for the river.
What is the cost to add up for regular payments for the cost of nadra and where is it necessary to pay?
Paragraph 6 of Art. 43 The Law on Nadras on coristuvachіv nadras is bound by the obligation to pay regular payments for coristuvannija nadras - the quarter is no later than the rest of the month, which comes after the past quarter.
Rozrahunki regular payments koristuvannya nadras submitted to the territorial authorities of the Federal Tax Service of Russia from the subjects of the Russian Federation and approved by the Uryad of the Russian Federation to the federal authority for the control of the region of natural resources for the purpose of rostashuvannya dolyanok nadr.
Information below to deposit in your region (77 Moscow location)
Your region was assigned automatically. You can change yoga forever by scurrying with a jumper at the upper left corner of the side.
Regional features during the day
The grant of land over legal companies is formalized by a special permit document of the state (license), which confirms the right of the Volodar to settle with the deaco territory with the help of a smart time period. For the exploitation of the land plot, the amount of money was transferred to the state budget, which is paid for when the admission to the land plot is withdrawn, over the amount of money spent on the work (Federal Law No. 2395, 21.02.1992).
Payers and payments
The system of payment for overpayment of repayment:
- periodic (regular);
- disposable (when changing the cordon in the exploited land area and other visits and procedures, which are indicated in the text of the license);
- type of auction fee (for the participation of the company in the competition for the withdrawal of permits (licenses) for conducting overwriting).
The payment of the regular type for the remaining land is made up to the non-applicable transfers of obov'yazkovy character, which are paid for the possibility of presence with permitted purposes on the land. The Federal Tax Service of the Russian Federation controls the correctness and accuracy of the bill, the amount of the due payment to the budget and the timely payment.
The payment is carried out by companies and companies (residents and non-residents of the Russian Federation), recognized by the coristuvachs of the overhead (with the consent of having seen them with permission and drawing up a contract (pleasure) for the supply of products), including the rights to:
- rozvіduvalnі and poshukі come in, as well as the assessment of the genera of brown copalins in the vidіlenіy territory;
- cultivating and estimating maids from the position of their appurtenance for work of a budding character, exploitation of budvels, which does not allow the adoption to the process of possession of brown copalins;
- exploitation of underground type buds, which are not related to the process of removing brown copalins, budding of small depths of flooding (not more than 5 meters) and budding work.
Regular payment not transferred for:
- Exploitation of the territory of land overdrafts for:
- procedures for the first geological survey;
- the creation of objects that are protected by the power, cultural, scientific and other recognition.
- Development of brown copalins:
- in areas with kinsfolk, which are already victorious in trades;
- at the borders of the mountain, there is a vіdvіdnoї dilyanka, which is recognized for their species.
Rosrahunok payment
Rozrahunok and the establishment of the value of the rate for the land fund to go through the okremo plots. The indicator is determined by the management structure of the state fund of natural resources (regional, federal). The contribution rate is specified in the license, which allows the selection of a specific territory.
Rozrahunok rates to see through:
- for 1 km 2 of the territory (with the improvement of the revealed copal line and the robotic type), if an assessment is carried out on it, rozvіduvalnі and poshukovі visits;
- for 1 unit of coryne kopalin, recognized for saving (1 thousand m 3, Ton), if at the sight of the business there is a daily life or they are exploited according to the type of underground.
- in case of conducting a search and assessment of genera - a rosemary (area) seen for victoria of a land plot for virahuvannya rosemiriv її rotated part of that territory with wіdkritimi genera;
- at the time of the visits to the development of genera - the rozmіr was seen for the vikoristanka of the delyanka, minus the turned part of that part, de obyagi of the revealed brown kopaliny, it was insured that it was put on the sovereign form of stocks;
- in case of everyday life and vikoristanni budіvel of the underground type, which is not seen before the extraction of copalins on the farm, is the quantity of the revealed copalin taken on the shore.
See you! Data about the expansion of the skin area (the rotated part of the plot, the vicarious plot, the vіdkritih genera, the insured deposits of the brown copalins) are fixed in the text of the license and the text of the change until permitted.
Type and frequency of payment
Payments for the exploitation of the overhead are charged in pennies and directly apply to the budget (territorial, federal) according to the budget legislation of the Russian Federation. According to the Federal Law No. 349 (02.12.2013), the part of the payment that is sent to the budget of the subject of the state will be 60%, the federal budget - 40% of the payment for overdrafting.
Koristuvachі dіlyanok represent rozrahunki for the sum before paying the structure of the FNP and vykonavchoї, zadіyanі in the sphere of natural resources. The term for the transfer of the rozrahunka is the month after the last quarter, and later on the rest of the month.
The payment procedure is subject to the transfer of the territory of the overhead, as it was transferred from the court. The term for the repayment of the payment falls with the term for the filing of the repayment of the payment: from the last day of the month after the last quarter.
See you! For the untimely filing of the repayment, the fine may be punished in sight of the fine, but for the breach of the term transferred for the payment of the regular payment for the repayment, the penalty is not charged (Sheet of the Federal Tax Service of the Russian Federation No. SD-4-3 / 1152, 06/28/2016). Appointment of the type of redemption is not a tribute, but a collection, to that the provisions of Article 75 of the Tax Code of the Russian Federation, that it is necessary to collect a penalty, cannot be blocked.
Form of regular type payments
According to the accounting form, repayments for payment by state awards are divided into 76 repayments (“Repayments with other creditors”), with eight sub-repayments for repayments with a skin type of payment (one-time, regular).
Accounts for appointments are directly brought to the warehouse of charges for the most significant types of activity and are written off at the end of the day, at which time they were discharged.
Zgidno z Instruction to PS, PBO 10/99 (clause 5, 18) such wiring is to be fixed when:
- Narahuvannya sumi: Debit rah. 20 (44, 29, 26, 23, 25) / Credit 76 rex.
- Refurbishment sumi: Debit rah. 76/Credit 51 max.
Regular payment for overpayment during the functioning of the business for the order in other taxes, which is due before the completion of that sale (Article 264 of the Tax Code of the Russian Federation).
With the alternative method, similar sums are recognized at the expense at the time of their payment (on the last day of the quarter), with the cash method - at the time of sending to the budget (Article 273 of the Tax Code of the Russian Federation).
See you! Rosmіr payment is insured as an extra charge, krіm vipadkіv installed at the auction. Such values are included in the tolerance (sheet of the Ministry of Finance of the Russian Federation, 06/25/2015, 10/23/2015). MPE does not stagnate in the usual periods.
Pratsyuvati on the company and pіdpriєmtsі, occupied vydobuvannyam and the implementation of copalin, do not think of legal feasibility. Regular contributions are not indicated on the basis of the tax when paying the tax on income (Article 346 of the Tax Code of the Russian Federation). In case of repayment of a taxable showing with a difference between the values of vitrate, that amount of money for overcorrecting can not be insured - they are on the list of vitrates, which are recognized for an hour of duty for a simple method of podatkuvannya.
When subscribing, deliveries are subject to income, and the species of natural copalins is not included before the transfer of subsidies for this by the method of viability (Article 346 of the Tax Code of the Russian Federation).
Respect! The legislation of the Russian Federation does not provide for regular payments for overdrafts.
Vidpovidalnist for violating the norms of legislation
If the company is rewarded with awards for the power of sovereign permission, then if the wine can be fined, the company will also have a goiter to blow the bounty (Article 7 of the Code of Administrative Offenses of the Russian Federation).
Rozmіr zbitkіv vіd samoіlny vykoristannya teritoryії rozrakhovuєtsya PDPA rates (a tax on the appearance of a bottle of brown copalins).
There are no taxable structures, but they are attracted to the vydpovіdalnosti porushnikіv payment of vikoristannya by the sovereign delinquents over the link with the non-yielding nature of regular payments.
With the established violations of the official legislation, the Federal Tax Service is harassing the fussing about the call, or pripinennya, I will allow you to transfer the possibility of coring with nadras, to the Service for Watching the Sphere of Natural Corrosion (ROSPRIRODNADZOR), the Agency for Supercritical Science (ROSNEDRA).
Vlasniki licenses to pay the payment themselves. Vіn lie vіd that of the submitted object ( ).
See paragraphs 2 and 3 of Article 43 of the Law dated February 21, 1992 No. 2395-1 and subparagraph 5.3.12 of the Regulation, approved by the Decree of the Russian Federation Council of December 17, 2004 No. 293.
Razrahuvati yak
Zagalniy maximum and minimum rates prescriptions of the Law dated February 21, 1992 No. 2395-1. The specific rate for the dermal supracorrosive agent, which is applied on the granting of licenses, is set by the Federal Agency for Subsoil Use, having registered it with any authorized document. Vіdomstvo install їх at rozrahunka 1 sq. m. km of the area of \u200b\u200bthe plot of the river on the river Okremo according to the skin appearance of the robot.
Rozmіr ploshchі dіlyanki nadr, accepted for rozrahunka regular payment, to fall in the stage of robots, yakі to carry out nadrokoristuvach.
As an organization to carry out the exploration of genera, give the area of the plot overhead as follows:
At the stage of research and assessment of the genera of the brown copalins of the rozrachunok, carry out according to the formula:
The amount of the regular payment, which needs to be repaid for the quarter, is as follows:
As if by stretching the license to the quarter, it was attached, the amount of the payment, however, should be repaid in the same way. The award of a license means the assignment of the right to invest in overdrafts, therefore, it is not possible to apply to make regular payments to change the amount. Similar roses and clarifications are published in the sheets of the Ministry of Finance of Russia dated July 14, 2013. No. 03-06-05-01/42730 and Federal Tax Service of Russia dated March 25, 2014 No. GD-4-3/5368.
Tse vyplivaє z point 6 of article 12, points 2 and 4 of article 43 Law of 21 February 1992 p. No. 2395-1, clause 6.7 of the Procedure, approved by order of the Ministry of Taxes of Russia on February 11, 2004 No. BG-3-21/98, and subparagraph 5.3.12 of the Regulations, approved by the Resolution of the RF Council on 17 March 2004. No. 293.
Repay the regular payment as it is, as always, - for three months per quarter.
Vinyatok from the rozrahunka of days and months, which is not included in the period of license, is not transferred by law. The rules for repayment and repayment of regular payments are ordered only on a single order - quarterly sums must be paid in equal installments at the end of the quarterly payment.
Such a rose was given on the sheets of the Ministry of Finance of Russia on March 14, 2013. No. 03-06-05-01/7648 and the Federal Tax Service of Russia dated 03.06.2013 No. ED-4-3/15954 (document posted on official website of the tax service ).
The situation is possible, if the area of the plot was given over to the extension of the quarter, the bula was changed. In this case, when raising a regular payment for the entire summer period, nothing needs to be changed, so that I can take the area of the plot, the yakbi won’t change. Take the new (changed) square to the point of respect, starting from the advancing quarter. A similar point to the dawn was shown on the sheets of the Ministry of Finance of Russia dated 21 chervnya 2013. No. 03-06-05-01/23449, FNR of Russia dated 06 September 2013 No. ED-4-3/14318.
Reinsured the amount of the regular payment to the budget. Report about the div. How to redeem payments for costing overdrams to the budget .
An example of the repayment of regular payments for the repayment of overdrafts
In 2014, LLC "Alfa" took away the license for the extraction of nadra UDE No. 00420 BR for the search, exploration and production of ore gold at the dealership, distribution in the Okinsky district of the Republic of Buryatia.
Throughout 2015, Alfa was engaged in the exploration of gold at the dealership. The regular payment rate for this type of work is set at 10,200 krb. for 1 sq. km.
The area of the plot above the license to become 60 sq. km. The area of reserves at the dealership, installed and insured by the state balance, is 17.92 sq. km. The legal acts were not issued.
Alfie's accountant repaid the quarterly regular payment as follows:
17.92 sq. km × 10200 rubles: 4 = 45696 rubles.
