In January-July 2024, the share of mineral extraction tax (MET) - oil, gas stone and other minerals - amounted to 38% of all federal budget revenues. The amount of revenues generated from MET has increased by 66% compared with the same period last year. Given the significance of the tax, the tax authorities closely monitor its payment. Alexei Nesterenko, Managing Partner at FBK Legal, delves into court practice and some other issues.