Date: 4 months ago   Category: Energy

The Ministry of Natural Resources drafted the bill of stimulation of difficult prospecting projects — Rambler News Service


The Ministry of Natural Resources and Environmental Protection of the Russian Federation drafted the bill proposing additional measures of stimulation of works at implementation of difficult and risk prospecting projects, it is said in the statement of the ministry. The draft federal law "About Introduction of Amendments to Article of 261 Parts the Second Tax Code of the Russian Federation" is placed on the federal portal of drafts of regulations. "The bill solves the major national strategic objective – creates the additional mechanism of stimulation of exploration works, providing growth of investment activity of subsoil users on search and assessment of fields of hydrocarbon raw materials that, finally, will promote increase in degree of geological study and additional gain of expected resources of hydrocarbon raw materials", - the Ministry of Natural Resources explains. As the measure directed to stimulation of search and estimated and exploration works on a continental part of the Russian Federation and on the continental shelf of the Russian Federation improvement of the mechanism of deductions from income tax of the organizations in the form of application to expenses on search, assessment and (or) investigation of fields of hydrocarbon raw materials of the raising coefficients is offered. The differentiated approach to determination of the raising coefficient considering complexity and risk-taking of work on various fields of hydrocarbon raw materials is offered. Action of the raising coefficient as a measure of the state support is planned to be extended only in the relation of types of works which are necessary for opening of new fields of hydrocarbon raw materials. At the same time concerning the objects located on a continental part of the Russian Federation (on the land), as extreme parameters of the state support of geological exploration it is offered to be limited to application of the raising coefficient only to prospecting and evaluation works. To costs of search and assessment of fields of hydrocarbon raw materials at calculation of income tax for such objects it is planned to establish coefficient at a rate of 1.5. Considering low investment attractiveness of projects of new sea fields of hydrocarbon raw materials and also difficult specifications of conducting search and estimated and exploration works on them connected with geographical and climatic features for stimulation of further development of shelf projects for new sea fields it is offered 1.5 to increase the operating raising coefficient equal to 3.5. Besides prospecting and evaluation works, it is also offered to be applied to exploration works on such fields. Now according to Article 261 of the Tax Code of the Russian Federation the stimulating coefficient 1.5 taxation of profit concerning the expenses which are carried out by the taxpayer on activities for the geological studying including search and assessment of new sea fields of hydrocarbon raw materials is provided. According to the state balance of the Russian Federation, today about a half of all stocks and resources falls to the share of shelves of three seas

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