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
List of Tables
Table 1: Russia’s Mining Fiscal Regime - Key Taxes and Royalty Rates, 2019
Table 2: Russia’s Mining Fiscal Regime - Ease of Doing Business, Global Ranking, 2018-2019
Table 3: Russia’s Mining Fiscal Regime - Corporate/Business Taxes, 2019
Table 4: Russia’s Mining Fiscal Regime - Mineral Extraction Tax Rate, 2019
Table 5: Russia’s Mining Fiscal Regime - State Duty Tax Rates, 2019
Table 6: Russia’s Mining Fiscal Regime - Transport Tax Rate, 2019
Table 7: Russia’s Mining Fiscal Regime - Amortization Groups and Norms, 2019
List of Figures
Figure 1: Russia’s Mining Fiscal Regime - Country Overview, 2018
Figure 2: Russia’s Mining Fiscal Regime - Nominal GDP (US$ Billion) and Real GDP Growth Rate (%), 2001 - 2018
Figure 3: Russia’s Mining Fiscal Regime - Mineral Exports and FDI in Mining, 2015-2018
Figure 4: Russia’s Mining Fiscal Regime - Ease of Doing Business in Russia, Global Ranking, 2018-2019
Figure 5: Russia’s Mining Fiscal Regime - Corruption Perception Index Rank, 2014-2018
Figure 6: Russia’s Mining Fiscal Regime - Minerals Production Trends, 2011 - 2018
Figure 7: Russia’s Mining Fiscal Regime - Mines/Projects by Commodity and Stage, 2019
