21. OTHER TAXES PAYABLE

Other taxes payable as of December 31, 2013, December 31, 2012 and January 1, 2012 comprise the following:

RUB millions

December 31, 2013

December 31, 2012

January 1, 2012

Mineral extraction tax

19,608

16,761

16,098

VAT

15,649

15,941

12,611

Excise tax

5,826

5,881

3,968

Property tax

2,425

1,617

1,472

Other taxes

3,275

2,824

2,529

TOTAL OTHER TAXES PAYABLE

46,783

43,024

36,678

Taxes other than income tax expense for the years ended December 31, 2013 and 2012 comprise the following:

RUB millions

Year ended December 31, 2013

Year ended December 31, 2012

Mineral extraction tax

214,023

201,305

Property tax

7,938

7,814

Excise tax

77,701

76,408

Other taxes

16,408

12,297

TOTAL OTHER TAXES PAYABLE

316,070

297,824

Notes in Consolidated Statements:

Consolidated Statement of Financial Position
Consolidated Statement of Profit and Loss and Other Comprehensive Income