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Tax Code Of The Russian Federation

Part II		Two
Section 8		Federal Taxes
Chapter 21		Value-Added Tax
Chapter 22		Excise Taxes
Chapter 23		Personal Income Tax
Chapter 24		Uniform Social Tax (the Contribution)
Chapter 25		Tax on Organisations' Profit
Chapter 25.1		Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects
Chapter 26		The Mineral Resource Recovery Tax

Article 333.1. Payers of the Fees

Article 333.2. The Objects of Assessment

Article 333.3. Fee Rates

Fauna Object	Fee rate
	in roubles
	(per animal)
Musk ox, hybrid European bison with bison or	15,000
livestock
Bear (except for Kamchatka populations and
white-breasted bear)	3,000
European brown bear (Kamchatka populations),
white-breasted bear	6,000
Red deer, elk	1,500
Axis deer, fallow deer, bighorn sheep, Siberian
ibex, chamois, tur, mouflon	600
Roe, boar, kastura, lynx, glutton	450
Reindeer, saiga	300
Sable, otter	120
Badger, marten, marmot, beaver	60
Yellow-throated marten	100
Common raccoon	30
Steppe cat, jungle cat	100
Mink	30
Wood grouse, Siberian capercailly	100
Caucasian snow-cock	100
Sand grouse	30
Pheasant, black grouse, water rail, little crake,
tiny crake, crake, Siberian ruddy crake, moor-hen	20

 2. When young (aged up to one year) wild hoofed mammals are withdrawn the rates of the fee for use of fauna objects shall be set at 50 per cent of the rates established by Item 1 of the present article.
 3. The rates of the fee for each fauna object specified in Item 1 of the present article shall be set at 0 roubles if these fauna objects are used for the purpose of:
 protecting public health, eliminating a threat to human life, preventing disease of agricultural and domestic animals, regulating the species composition of fauna objects, preventing a damage to the economy, fauna and its habitat, and also reproducing fauna objects as carried out on a permission of an empowered executive governmental body;
 studying stocks and performing an industrial expert examination, and also for scientific purposes in keeping with the legislation of the Russian Federation.
 4. The rates of the fee for each aquatic biological resource object, except for marine mammals, shall be set as follows, except as otherwise established by Item 6 of the present article:

Aquatic biological resources object	Fee rate
	in roubles
	(per ton)
Far East basin (inland sea waters, territorial sea,
exclusive economic zone of the Russian Federation
and continental shelf of the Russian Federation in
Chukchi, East Siberian, Bering Seas, Sea of Okhotsk,
Sea of Japan and Pacific Ocean
Walleye pollock of Sea of Okhotsk	3,500
Walleye pollock of other fishing areas	2,000
Cod	3,000
Herring	500
Halibut	3,500
Greenling	750
Flatfish	200
Navaga	200
King crab of West Kamchatka coast	100,000
King crab of North coast of Sea of Okhotsk	40,000
King crab of other fishing areas	100,000
Blue crab	100,000
Equal-spiked crab	40,000
Strigun crab (berdi)	60,000
Strigun crab (opilio)	60,000
Red strigun crab, strigun crab angulatus	30,000
Prickly crab of South Kurile Islands	25,000
Prickly crab of other fishing areas	13,000
Haired tetragonal crab of Southeastern Sakhalin and
Aniva Bay of the area of Sea of Okhotsk and of
Southwestern Sakhalin of the area of Sea of Japan	40,000
Haired tetragonal crab of other fishing areas	9,000
Common shrimp	3,500
Northern shrimp	5,500
Grass shrimp	2,600
Comb-shaped shrimp	5,000
Other kinds of shrimp	1,000
Hampback salmon	3,500
Dog salmon	4,000
Silver salmon and king salmon	4,000
Blue-back salmon	20,000
Pacific saury	200
Gray sea urchin	6,000
Black sea urchin	2,600
Other sea urchin	1,300
Squid	1,000
Trumpeter	12,000
Scallopк	5,000
Trepang	30,000
True sturgeons*	5,500
Other aquatic biological resource objects	200
Northern basin (White Sea, inland sea waters,
territorial sea, exclusive economic zone of the
Russian Federation and continental shelf of the
Russian Federation in Laptev Sea, Kara Sea and also
in Barents Sea and in the area of Archipelago of
Spitsbergen)
Cod	5,000
Haddock	3,500
Scallop	7,000
Herring	400
Flatfish	300
Halibut	7,000
Sea perch	1,500
Capelin	50
Shrimp	1,000
King crab	100,000
Other aquatic biological resource objects	200
Baltic basin (inland sea waters, territorial sea,
exclusive economic zone of the Russian Federation
and continental shelf of the Russian Federation in
Baltic Sea, Vislinskiy, Kurshskiy, Gulf of Finland)
Baltic herring	20
Sprat (kilka)	20
Codfish	3,000
Flatfish turbo	400
Flatfish of other kinds	50
Other aquatic biological resource objects	20
Caspian basin (Caspian Sea area where the Russian
Federation exercises its fishing jurisdiction)
Anchovy	20
Herring	20
Large small-sized miscellaneous fish (except for	150
pike perch)
Pike perch	1,000
Caspian roach	200
True sturgeons*	5,500
Other aquatic biological resource objects	20
Azov and Black Sea basin (inland sea waters,
territorial sea, exclusive economic zone of the
Russian Federation in Black Sea, areas of Azov Sea
with Taganrog Bay where the Russian Federation
exercises its fishing jurisdiction)
Pike perch	1,000
Flatfish kalkan	2,000
Mullet of all kinds	1,000
Bream	150
Roach	150
Anchovy	50
Sprat-tulka	50
Sprat (kilka)	20
True sturgeons*	5,500
Other aquatic biological resource objects	20
Inland water objects (rivers, reservoirs, lakes)
True sturgeons*	5,500
Salmon, king salmon, Amur autumn dog salmon, silver
salmon, Siberian white salmon, sea trout, blue-back	5,000
salmon, Baltic salmon
Dog salmon, cherry salmon, sea trout	3,000
Baikal white grayling, eel, broad whitefish, muksun	2,100
East Siberian char, Alpine char, brook trout, trout
of all kinds, greenling, powan, cisco, Siberian
powan, pelyad, Dolly Varden, barbel, black-backed
Caspian herring, vimba (zarthe), Aspius, grayling,	1,200
Chalcalburnus, white amur, silver carp, kutum,
catfish, lamprey
Large small-sized miscellaneous fish (except for	150
pike perch)
Pike perch	1,000
Ripus, roach, Caspian roach, European whitefish	80
Other aquatic biological resource objects	20

 * The fee is levied in the event of permitted catch.
 5. The rates of the fee for each aquatic biological resource object being a marine mammal shall be set as follows, except as otherwise established by Item 6 of the present article:

Aquatic biological resource object being	Fee rate in
a marine mammal	roubles (per
	a marine mammal)
Orca and other whales (except for white whale)	30,000
White whale	3,000
Pacific walrus	1,500
Fur seal	800
Gray seal	600
Harp seal, sea hare, crested seal	350
Ribbon seal, larga	200
Ringed seal, Caspian seal, Baikal seal, common seal
	150

 6. The rates of the fee for each aquatic biological resource object specified in Items 4 and 5 of the present article shall be set at 0 roubles in cases when such aquatic biological resource objects are used for the purpose of:
 protecting public health, eliminating a threat to human life, preventing disease of agricultural and domestic animals, regulating the species composition of aquatic biological resource objects, preventing a damage to the economy, fauna and its habitat, and also reproducing aquatic biological resource objects as carried out on a permission of an empowered executive governmental body;
 studying stocks and performing an industrial expert examination, and also for scientific purposes in keeping with the legislation of the Russian Federation.
 7. The rates of the fee for each aquatic biological resource object specified in Items 4 and 5 of the present article for the cityforming and township-forming Russian fishery organisations included in the list endorsed by the Government of the Russian Federation shall be set at 15 per cent of the rates of the fee envisaged by Items 4 and 5 of the present article.
 Here, a reduced fee rate shall be applicable to an industrial quota volume not exceeding the annual industrial quota volume allocated to these organisations on a gratuitous basis in 2001.
 For the purposes of the present chapter the " city-forming and township-forming Russian fishery organisations" are the organisations whose employees together with the family members residing together with them make up at least half of the population of the inhabited locality concerned which have been operating as of January 1, 2002 at least for five years, and which operate only fishing vessels owned by them, and which have been registered as juridical persons under the legislation of the Russian Federation and whose volume of sold fish products and/or aquatic biological resource object catch make up over 70 per cent of the total volume of their sales in terms of value.

Article 333.4. Procedure for Calculating the Fees

Article 333.5. Procedure and Term for the Payment of the Fees. Procedure for Entering the Fees

Article 333.6. Procedure for Licensors to Provide Information

Article 333.7. Procedure for Organisations and Individual Entrepreneurs to Provide Information. The Setoff or Refund of Fee Amounts Relating to Unrealised Licences (Permits)

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