Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8
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

Chapter 25.1. Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects


Article 333.1. Payers of the Fees


 1. Payers of the fee for the use of fauna objects, except for the fauna objects classified as aquatic biological resource objects (hereinafter referred to as "payers") shall be deemed organisations and natural persons, in particular, individual entrepreneurs which obtain in the established procedure a licence (permit) for the use of fauna objects in the territory of the Russian Federation.
 2. Payers of the fee for the use of aquatic biological resource objects (hereinafter referred to as "payers") shall be deemed organisations and natural persons, in particular, individual entrepreneurs which obtain in the established procedure a licence (permit) for the use of aquatic biological resource objects in the inland waters, the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation and also in the Azov, Caspian, Barents Seas and in the area of the Archipelago of Spitsbergen.

Article 333.2. The Objects of Assessment


 1. Below are the objects of assessment:
 the fauna objects in compliance with the list established by Item 1 of Article 333.3 of the present Code which are withdrawn from their habitat under a licence (permit) for the use of fauna objects issued in compliance with the legislation of the Russian Federation;
 the aquatic biological resource object in compliance with the list established by Items 4 and 5 of Article 333.3 of the present Code which are withdrawn from their habitat under a licence (permit) for the use of aquatic biological resource objects issued in compliance with the legislation of the Russian Federation.
 2. For the purposes of the present chapter the fauna objects and aquatic biological resource objects used by representatives of indigenous small-numbered peoples of the North, Siberia and Far East of the Russian Federation (according to a list approved by the Government of the Russian Federation) to meet their personal needs and persons who are not classified as indigenous small-numbered peoples but who permanently reside at the places of their traditional residence and traditional economic activity and for whom hunting and fishing are means of subsistence. Such a right shall extend only to the quantity (volume) of fauna objects and aquatic biological resource objects recovered for the purpose of meeting personal needs at the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of fauna objects and limits and quotas on the catch (recovery) of aquatic biological resource objects for the purpose of meeting personal needs shall be established by the executive governmental bodies of Russian regions by agreement with empowered federal executive governmental bodies.

Article 333.3. Fee Rates


 1. The rates of the fee for each fauna object shall be set as follows, except as otherwise established by Items 2 and 3 of the present article:

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
Scallopะบ 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


 1. The amount of fee for the use of fauna objects shall be assessed in respect of each fauna object specified in Items 1 - 3 of Article 333.3 of the present Code as the quantity of fauna objects times the fee rate established for the specific fauna object.
 2. The amount of fee for the use of aquatic biological resource objects shall be assessed in respect of each aquatic biological resource object specified in Items 4 - 7 of Article 333.3 of the present Code as the quantity of aquatic biological resource objects times the fee rate established for the specific aquatic biological resource object.

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


 1. The payers specified in Item 1 of Article 333.1 of the present Code shall pay the amount of fee for the use of fauna objects when they obtain a licence (permit) for the use of fauna objects .
 2. The payers specified in Items 2 of Article 333.1 of the present Code shall pay the amount of fee for the use of aquatic biological resource objects as a one-off and regular contributions.
 The amount of the one-off contribution shall be assessed as a share of calculated fee amount equal to ten per cent.
 The one-off contribution shall be paid when the licence (permit) for the use of aquatic biological resource objects is being obtained.
 The outstanding amount of fee calculated as the difference between the calculated fee amount and the amount of the one-off contribution shall be payable in regular equal instalments during the whole effective term of the licence (permit) for the use of aquatic biological resource objects every month not later than the 20th day of the month.
 3. The fees shall be paid by:
 the payers being natural persons, except for individual entrepreneurs: at the place where the licensor is located;
 the payers being organisations and individual entrepreneurs: at the place where they have been put on record.
 4. The amounts of fees for the use of aquatic biological resource objects shall be entered in accounts of the federal treasury bodies for the purpose of being later distributed in compliance with the budget legislation of the Russian Federation.

Article 333.6. Procedure for Licensors to Provide Information


 1. Not later than the 5th day of every month the bodies charged with the issuance in the established procedure of licences (permits) for the use of fauna objects and licences (permits) for the use of aquatic biological resource objects shall provide the tax bodies at the place where they have been placed on record with information on the licences (permits) issued, the amount of fee payable on every licence (permit) and also information on fee due dates.
 2. The forms in which information is provided by the bodies charged with the issuance in the established procedure of licences (permits) shall be approved by the federal tax body.

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


 1. The organisations and individual entrepreneurs using fauna objects under a licence (permit) for the use of fauna objects shall provide information, within ten days after the date of receipt of such a licence (permit) to the tax bodies where they have been put on record, on the obtained licences (permits) for the use of fauna objects, the fee amounts payable and the fee amounts that have been actually paid.
 Upon the expiry of the effective term of the licence (permit) for the use of fauna objects organisations and individual entrepreneurs shall be entitled to apply to the tax body where they have been put on record for a setoff or refund of the fee amounts relating to the unrealised licences (permits) for the use of fauna object which have been issued by an empowered body.
 The setoff or refund of fee amounts relating to unrealised licences (permits) for the use of fauna objects shall be effected in the procedure established by Chapter 12 of the present Code, provided the documents of which a list is approved by the federal tax body have been filed.
 2. The organisations and individual entrepreneurs using aquatic biological resource objects under a licence (permit) for the use of aquatic biological resource objects shall provide information within ten days after the receipt of such a licence (permit) to the tax bodies where they have been put on record on the licences (permits) for the use of aquatic biological resource objects obtained, the fee amounts payable as a one-off payment and as regular payments.
 3. The information indicated in Items 1 and 2 of the present article shall be provided by the organisations and individual entrepreneurs using fauna objects and using aquatic biological resource objects in accordance with the forms approved by the federal tax body.

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