Russia's Mining Fiscal Regime 2019

1 Table of Contents

• 1.1 List of Tables
• 1.2 List of Figures

2 Executive Summary

3 Russia’s Mining Fiscal Regime - Country Overview

• 3.1 Macroeconomic Performance
• 3.2 Ease of Doing Business
• 3.3 Corruption Index
• 3.4 Minerals Overview

4 Russia’s Mining Fiscal Regime: Governing Bodies

• 4.1 Ministry of Natural Resources and Environment of the Russian Federation
  • 4.1.1 Federal Agency for Mineral Resources
  • 4.1.2 Federal Service for Hydrometeorology and Environmental Monitoring
  • 4.1.3 Federal Service for Supervision of Natural Resources
  • 4.1.4 Federal Agency for Water Resources
  • 4.1.5 Federal Agency of Forestry

5 Russia’s Mining Fiscal Regime: Mining Laws

• 5.1 Law of the Russian Federation on Subsoil (The Subsoil Law 1992)
• 5.2 Federal Law of the Russian Federation on Production Sharing Agreements
• 5.3 Federal Law on Precious Metals and Stones

6 Russia’s Mining Fiscal Regime: Ownership and Licenses

• 6.1 Subsoil Ownership
• 6.2 Licenses
• 6.3 Termination of Subsoil License

7 Russia’s Mining Fiscal Regime: Mining Rights and Obligations

• 7.1 Mining Rights
• 7.2 Mining Obligations

8 Russia’s Mining Fiscal Regime: Taxes and Royalties

• 8.1 Federal Level
  • 8.1.1 Value Added Tax
  • 8.1.2 Tax on Profit of Organizations
  • 8.1.3 One Time Payment for Subsoil Use
  • 8.1.4 Tax on Extraction of Commercial Minerals
  • 8.1.5 State Duty
• 8.2 Regional Level
  • 8.2.1 Tax on the Assets of Organizations
  • 8.2.2 Transport Tax
• 8.3 Municipal Level
  • 8.3.1 Land Tax
  • 8.3.2 Levies on Trade
• 8.4 Depreciation and amortization

9 Appendix