Zrelov, A.P., Shapovalov, S.Y. Taxation of gas mining: problems of defining MET taxation object.

Abstract: Currently there is a number of complications, regarding the MET taxation of gas mining, and object of taxation. Existing tax legislation lacks due terminology on types of natural resources. The article includes analysis of problem of MET taxation of various types of gas, such as separated raw gas, gas condensate, associated gas. These materials are supported by references to court decisions on MET disputes, explanations of tax administration bodies. Keywords: tax, MET, gas, user of natural resources, mining, natural resources, FTS, Ministry of Finances, arbitration, raw materials.

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