Estimating taxes for mineral resources production (fuel gas)

16-04-2018 | 16:34

On determining the costs of gas transportation and storage outside the territory of the member-states of the Customs Union when selling gas outside the member-states of the CIS.

 

The costs for gas transportation and storage outside the territory of the member-states of the Customs Union when selling gas outside the member-states of the CIS determined in accord with the procedures approved by No. 107 Decree of the Government of the Russian Federation of 10 February 2015 was 3399 RUB per 1000 m³ (w/o VAT) from 1 March 2017; 2573 RUB per 1000 m³ (w/o VAT) since 1 March 2017; and is 2496 RUB per 1000 m³ (w/o VAT) since 1 March 2018.

 

On determining Tr index calculated under Clause 14 Article 342.4. Chapter 26 Part II of the Tax Code of the Russian Federation:

 

From 1 January 2016, Tr index equaled 0 (zero).

From 1 January 2017, Tr index equaled 0 (zero).

From 1 January 2018, Tr index equaled 0 (zero).

 

The estimated price for selling gas outside the territory of the CIS member-states, determined in accord with the procedures established by No.107 Decree of the Government of the Russian Federation of 10 February 2015, for the tax period –April 2018 is 12,078  RUB per 1000 m³ of gas (w/o VAT).

 

Information about estimated prices in 2015-2018:

 

 

Tax period

2015

2016

2017

2018

January

18 490.71

12 656

10 060

11 407

February

19 772

13 077

10 107

11 350

March

18 909

12 017

10 125

11 662 

April

16 419

10 177

10 132

12 078

May

13 575

9 157

 10 071

 

June

12 155

8 912

 10 305

 

July

12 424

8 850

10 528 

 

August

12 382

8 640

10 845 

 

September

13 368

8 782

10 728 

 

October

13 254

9 014

10 728 

 

November

12 455

9 293

10 779 

 

December

12 380

9 948

11 190 

 

 

This indicator is employed to estimate the base value of a unit of fuel equivalent, specified in Clause 1 Article 342.4. Chapter 26 Part II of the Tax Code of the Russian Federation, used in its turn to calculate the tax rate for a tax period, provided for in Clauses 10, 11 Clause 2 Article 342 Chapter 26 Part II of the Tax Code of the Russian Federation.

 

On determining the costs of gas transportation and storage outside the territory of the member-states of the Customs Union when selling gas outside the member-states of the CIS.

 

The costs for gas transportation and storage outside the territory of the member-states of the Customs Union when selling gas outside the member-states of the CIS determined in accord with the procedures approved by No. 107 Decree of the Government of the Russian Federation of 10 February 2015 was 3399 RUB per 1000 m³ (w/o VAT) from 1 March 2016, 2573 RUB per 1000 m³ (w/o VAT) from 1 March 2017 and is 2496 RUB per 1000 m³ (w/o VAT) since 1 March 2018.

 

On the average price estimated under the Unified Gas Supply System for the gas supplied to consumers in the Russian Federation (except the population) (Pv)

 

Under Clause 3 of the Rules for determining the average price, estimated under the Unified gas supply system, for flammable natural gas supplied to consumers in the Russian Federation (except the population), the estimated prices for selling gas outside the CIS member-states and the costs of gas transportation and storage outside the member-states of the Customs Union when selling gas outside the CIS member-states (further on referred to as the Rules), approved by No.107 Decree of the Government of the Russian Federation of 10.02.2015, the unified estimated price under the gas supply system for gas supplied to consumers in the Russian Federation (except the population) (P) is determined under the following  formula: Pv= PwholeNN/0.9955

 

where PwholeNN – is the ceiling minimal level of wholesale prices for gas used to determined the wholesale prices for consumers in the Nizhny Novgorod region, under Clauses 15(1) and 15(2) of the Main provisions for establishing and state regulation of gas prices, tariffs for the gas transportation services and the fee for technological connection of gas equipment in the Russian Federation, approved by No. 1021 Decree of the Government of the Russian Federation of 29 December 2000, for the tax period.

 

From 1 July 2015, based on No 218-e/3 Order of the Federal Tariff Service of 08.06.2015 (column 1 of the Appendix to the Order,) PwholeNN was 4034 RUB per 1000 m³ of gas. Pv was 4052 RUB per 1000 m³ of gas (4034/0.9955, rounded under Clause 2 of the Rules).

 

Since 1 July 2017, based on No. 776/17 FAS Order of 13.06.2017 № (column 1 of the Appendix to the Order), PwholeNN is 4192 RUB per 1000 m³ of gas. Pv is 4211 RUB per 1000 m³ of gas (4192/0.9955, rounded under Clause 2 of the Rules) and shall apply until a review of the wholesale gas prices in the Russian Federation.

 

On average price, estimated under the integrated gas supply system, for gas (Prd), ensuring equal earning capacity of gas supplies for consumers in the Russian Federation and consumers outside the CIS member-states, RUB per 1000 m³, and on a decreasing coefficient (Cdecr), ensuring that changes in the increase of gas prices match the average parameters of the annual changes of the prices for gas supplied to consumers in the Russian Federation (except the population)

 

Prd was 6579.11533862543 per 1000 m³ from 1 July 2015,

and since 1 July 2017 is 4270.1457 per 1000 m³.

Cdecr was 0.6160 from 1 July 2015,

and since 1 July 2017 is 0.9861.

Prd and Cdecr values are published in line with No. 973 Decree of the Government of the Russian Federation of 23.09.2014.