Payment for Use of Soil for Minerals Excavation
The Payment is Levied on the Grounds of the Following Legislative and Normative Acts and Statutes
Payers of payments for use of soil for minerals excavation
Objects of payment levying are
Norms of payment
Some peculiarities
Payment for use of soil is not levied in case of
The procedure for payment levying

 

The Payment is Levied on the Grounds of the Following Legislative and Normative Acts and Statutes:

1. The Code of Ukraine on Soil as of July 27, 1994 Nol32/94-BP;

2. The Law of Ukraine as of 21.12.2000 No.2181-III “On the procedure for taxpayers’ obligations repaying to the state and specialized funds”.

3. The Law of Ukraine as of 14.09. 1999 No. 1039-XIV “On the agreement on produce distribution”.

4. The Resolution of the Cabinet of Ministers of Ukraine as of September 12, 1997 No 1014 “0n Approval of the Basic Norms of Payment for Use of Soil for Excavation of Minerals and on Procedure of Levying Payment for Use of Soil for Excavation of Minerals” with changes and amendments.

5. The Provision of the Cabinet of Ministers of Ukraine “On affirming the differential norms of payment for use of soil for minerals excavation”.

6. Instruction on the procedure for calculation and levy payment for use of soil for minerals excavation, in edition of the Order of the Ministry of Ecology and Natural resources of Ukraine, Ministry of Finance of Ukraine, the State Tax Administration of Ukraine, Ministry of Labor and Social Policy of Ukraine as of 13.06.2000 No. 51/128/307/128.

7. The Principles of Calculation of Payments for Use of Soil for Uranium, Jewelry Raw Materials (Gems), Jewelry-Produce raw materials (semi-precious stones) produce raw materials (produce stones) and facing materials excavation and Introduction of Changes to the Instruction on Procedures of calculating and levying payments for use of soil for excavation of minerals, approved by the decree of the Ministry of Environment Protection and Nuclear Safety of Ukraine, the State Tax Administration of Ukraine, the State Committee of Ukraine on Geology and Soil Exploitation, Ministry of Labor and Social Policy of Ukraine as of December 30, 1997 No.207/472/51/157, registered in the Ministry of Justice of Ukraine on April 27, 1999 under the No. 263/3556.

Payers of payments for use of soil for minerals excavation

Payers of payments for use of soil for minerals excavation are all subjects of enterprise activity irrespectively to the forms of possession who carry out minerals excavation.

Objects of payment levying are:

  • the volume of balance and over-the-balance stocks of minerals actually cancelled in soil when excavating coal, brown coal, metals, non-ore raw materials for metallurgy; mining chemical, mining smelting and construction raw materials;

  • the volume of actually excavated from soil minerals when excavating oil, condensate, natural gas, underground waters (mineral, thermal, industrial waters), rope, mineral mud and silt;

  • the volume of excavated minerals (just throws without use) – for minerals underground waters

  • the value of mineral raw materials or produce of its initial processing uranium, jewelry raw materials (gems), jewelry-produce raw materials (semi-precious stones) produce raw materials (produce stones) and facing materials that complies with the Principles .

Norms of payment:

The basic norms of payment approved by the resolution of the Cabinet of Ministers as of September 12, 1997 Nol014 with changes and amendments, are established for each type of minerals (groups of minerals similar in their use) with their further differentiation depending on geological peculiarities and conditions of deposit exploitation.

The Provision of the Cabinet of Ministers of Ukraine as of 7.03.2000 No.456, the differential norms of payment for use of soil for minerals excavation are affirmed.

Some peculiarities:

The payment is levied in a two times the normal amount for volumes of above norm losses of minerals in soil when excavating them, as well as for volumes of excavation over the established quote (limit).

Payment for use of soil is not levied in case of:

- excavation of mineral stocks previously cancelled that were attributed in established order to the category of minerals lost in soil in the process of mine exploitation, including the repeated elaboration;

- use of mining-industrial waste created in the process of minerals processing (slime, dust, slag, etc.)

- use of opening and attendant rock created in the process

of excavating minerals, not taken to the stocks balance in the established order.

 

The procedure for payment levying:

Exploiters of soil - payers make calculations according to established forms on a quarterly basis and submit them to state tax bodies nearest to mineral deposit location every quarter during 40 calendar days, follows the accounting quarter.

 

The payment to the budget is paid to mineral deposit location quarterly basis during 50 calendar days (40+10 days), follows the last accounting quarter, and for outputting of minerals within the continental shelf and excluded (sea) economical zone – to payers location.