Amending Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и некоторые другие законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On amendments to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation Adopted by the State Duma on October 14, 2003 Approved by the Federation Council on 29 October 2003 (In the wording of federal laws , 29.07.2004 N 95-FZ; of 20.08.2004 N 120-FZ; of 04.11.2006 N 188-FZ; of 24.07.2009 N 209-FZ; of 27.12.2009 N 364-FZ) Article 1 Section VIII of the Second Part of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4564; N 53, st. 5015; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 6, 10, 11; N 19, st. 1749; N 21, est. 1958; N 22, sect. 2066; N 23, st. 2174; N 26, st. 2567; N 27, est. 2700; N 28, st. 2874, 2879, 2886) to supplement Chapter 25-1 as follows: " CHAPTER 25-1. USE OF } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } USAGE { \cs6\f1\cf6\lang1024 } Payors 1. Payer fees for the use of animal objects, except for animal world objects, relating to water biological resources (hereinafter referred to as the present chapter), are recognized by organizations and individuals, including Individual entrepreneurs who receive, in accordance with the prescribed procedure, a licence (authorization) for the use of animal objects in the territory of the Russian Federation. 2. Payors for the use of biological resources (hereinafter referred to as the present chapter) are recognized by organizations and individuals, including individual entrepreneurs, who are licensed under the established procedure (permission) for the use of biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, The Barents Sea and the Svalbard archipelago. Article 333-2. Taxation objects 1. The objects of taxation shall be recognized: animal objects of the world according to the list established by paragraph 1 of Article 333-3 of this Code, whose exemption from their habitat is subject to a licence (authorization) for use of an animal world issued in accordance with the legislation of the Russian Federation; objects of water biological resources in accordance with the list set out in article 333-3, paragraphs 4 and 5, of this Code, the removal of which and their habitat is based on a licence (licence) for The use of biological resources in accordance with the legislation of the Russian Federation. 2. For the purposes of this chapter, objects of fauna and biological resources are not subject to the objects of the fauna, the use of which is carried out for personal use by representatives of the small indigenous peoples of the North, Siberia and OF THE PRESIDENT OF THE RUSSIAN FEDERATION activities for which hunting and fishing are the basis existence. This right applies only to the quantity (volume) of fauna and biological objects produced for personal use, in the place of traditional residence and traditional economic activity of the animal Payer categories. The limits and quotas on the extraction of objects of biological resources for personal needs are established by the executive authorities of the constituent entities of the Russian Federation by the federal executive authorities. Article 333-3. The fee rates 1. The rates for each animal object shall be fixed in the following dimensions, unless otherwise specified by paragraphs 2 and 3 of this article: ------------------------------------------------------------------- Object of the animal the world's ¦ collection rate in rubles (per ¬ animal) ------------------------------------------------------------------- Ovtocox, a hybrid with a bison, or house cattle 15,000 Bear (excluding camchatic populations, and a bead bear) of 3,000 Bear Boer (gem population), Bears of 6 000 bleak deer, 1 500 Spotted deer, deer, blizzard, Siberian mountain goat, sulfur, 600 Kosule, boar, kabar, kabar, roomach, 450 Wild North deer, saigak 300 Sobol, otter 120 Badger, otter, Surok, Beaver 60 Harza 100 Coon, 100 Coon Cat, 30 Steppe Kot, Arsenic Kot 100 European mink 30 Glukhar, 100 Ular Caucasian 100 Saja 30 Fazan, Teterev, water shepherds, little gong, hound, gong-hound, large gong-hound, kamishnica 20 2. In the case of a young (up to one year old) removal of wild ungulates, the rates for the use of animal objects are set at 50 per cent of the rates established in paragraph 1 of this article. 3. The rates for each animal object referred to in paragraph 1 of this article shall be set at a rate of 0 roubles in the event that the use of such objects of animal life is carried out for the purposes of: health protection of the population; elimination of the threat to human life, protection against diseases of agricultural and domestic animals, regulation of species composition of animals of the world, prevention of damage to the economy, wildlife and habitat, as well as in the objectives of the reproduction of objects of fauna in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4. The rates for each biological resource object, excluding marine mammals, shall be set at the following levels, unless otherwise specified in paragraph 6 of this article: ------------------------------------------------------------------- Name of the water object's collection rate biological resources in roubles (one MT) ------------------------------------------------------------------- Far Eastern Basin (Inland Waters, Territorial Sea, Exclusive Economic Zone) OF THE PRESIDENT OF THE RUSSIAN FEDERATION AND THE RUSSIAN FEDERATION 500 Terpug 750 Cambala 200 Nawag 200 NOK 200 000 Krab of Kamchatka West Kamchatka North 100 000 Krab of Kamchatka Other Areas of Fishing 100,000 Crab Blue 100,000 Krab Equal to 40 000 Crab-strigun (berdi) 60 000 Krab-oyster (Opio) 60 000 Crab-stror Red, crab-mow, Angulas 30 000 Crab Kellyukai District of the southern Kuril Islands 25,000 Krab of Other Areas of the Sea of Okhotsk and the Gulf of the Sea of the Sea of Okhotsk and Southwest Sakhalin Island of the Sea of Okhotsk a hairy, four-weight other area of 9 000 Shrimp-tailed 3 500 Shrimp Shrimp northern 5 500 Shrimp Black sea sef 6,000 Black sea ej. 2 600 Other sea ej. 1 300 Kalmar 1000 Trucan Trepang 30 000 Ore * 5 500 Other marine biological resources 200 North basin (White Sea, inland sea waters, territorial sea, exclusive economic zone of the Russian Federation and continental shelf of the Russian Federation Federation at the Laptev Sea, Kara Sea and in the Barents Sea and the Spitsbergen area of the Svalbergen Archipelago) Trek 5 000 Pickshak. Water biological resources 200 Baltic basin (seawater, [ [ territorial sea]], the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Baltic Sea, the [ [ Visinsk]], the [ [ Kurshsky]] and the [ [ Gulf of Finland]], [ [ Salak]] (seld) 20 [ [ Shprod]]'s [ [ turbo]] Other 50 Other objects of aquatic biological resources 20 Caspian (Caspian Sea areas in which the Russian Federation exercises jurisdiction over fishing) Kilk Caspian 20 Sold 20 Large Chastik (for a total of 150 persons with a total of 200 Obland * 5 500 Other water bodies biological resources of 20 Azov-Black Sea basin (inland sea waters and territorial sea, exclusive economic zone of the Russian Federation in the Black Sea, areas of the Sea of Azov with Taganrog Bay, in which the Russian Federation "Exercise jurisdiction over the fishing") Sudak 1 000 Kambale-Kalkan 2 000 Kefal of all types 1 000 Leg 150 Tharan 150 Hassa 50 Tuscany 50 Shprot (kilo) * 5 500 Other objects of water biological resources 20 Inner water objects (rivers, reservoirs, lakes) Ket, nelm, nelm, nnerva, Baltic salmon 5 000 Keta, sim, kumen 3,000 Baikal White Kharius, eel, chir, moksun 2 100 Kunja, char, pallor, trenches of all kinds, Lens, Sig, Ole, Ooml, Pussy, Malmone, Sassach, blackness, roast, roast, Charius, sham, white moor, thick-lobed, som, som, 1 200 Big cup (except in the attic) 150 Sudak 1 000 Rípus, Taranium, wobble, 80 Other water biological resources 20 ____________ * Collection is levied in the case of allowed fishing. 5. The rates for each biological resource facility-marine mammals are set at the following sizes, unless otherwise determined by paragraph 6 of this Article: ------------------------------------------------------------------- Name of the water object's collection rate biological resources-naval rouble (per mammalian mammal) ------------------------------------------------------------------- Casatka and others Cetaceans (excluding beluga) Sea 1 500 Seal 800 Grey seal, 600 Greenlandic seal, 350 Winged seal, 200 Ring seal, 200 Collar seal, Trans-baikal seal, common 150 6. The rates for each biological resource object referred to in paragraphs 4 and 5 of this article shall be set at a rate of 0 roubles in cases where the use of such biological resources is carried out for the purposes of: protection of public health, elimination of threat to human life, protection against diseases of agricultural and domestic animals, regulation of species composition of water biological resources, prevention of damage to economy, of the animal world and its habitat, as well as for the reproduction of facilities of biological resources, carried out in accordance with the authorization of the competent authority of the executive branch; of the study of reserves and of industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation. THE RUSSIAN FEDERATION 7. The rates of fee for each biological resource object referred to in paragraphs 4 and 5 of this article for grass-and sow-forming Russian fisheries organizations included in the list approved by the Government of the Russian Federation, shall be set at 15 per cent of the rates set out in paragraphs 4 and 5 of this article. However, the lower rate is applied to the volume of industrial quotas not exceeding the annual industrial quotas allocated to these organizations free of charge in 2001. For the purposes of this chapter, Russian fisheries management organizations recognize organizations that have at least half of their family members working with them. The population of the affected locality, which operates on 1 January 2002 for at least five years, is exploiting only the fishing vessels in their possession and is registered as a legal entity in the OF THE PRESIDENT OF THE RUSSIAN FEDERATION Their fishing products and/or the captured aquatic biological resources are valued at more than 70 per cent of their total output. Article 333-4. { \b } { \b } The amount of the fee for the use of the animals in the animal world shall be determined for each animal object of the world referred to in article 333-3, paragraphs 1 to 3, of this Code, as the product of an appropriate number of animal objects and the rate of collection, installed for the corresponding animal in the world. 2. The sum of fees for the use of biological resources is determined for each water biological resource object referred to in paragraphs 4 to 7 of Article 333-3 of this Code, as the product of the relevant number of objects The biological resources and the rate of collection established for the relevant biological facility. Article 333-5. Order and timing of payment of fees. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } The payors specified in article 333-1, paragraph 1, of this Code, the amount of the fee for the use of the objects of the animal world shall be paid upon obtaining a licence (authorization) for the use of the objects of the animal world. 2. The payors referred to in article 333-1, paragraph 2, of this Code are paid in the form of one-time and regular contributions for the use of biological resources. The amount of the one-time fee is defined as a proportion of the calculated amount of 10 per cent. A one-time payment shall be paid upon obtaining a licence (authorization) for the use of biological resources. The remaining amount of the fee, defined as the difference between the calculated fee amount and the sum of the one-time contribution, shall be paid in equal shares in the form of regular contributions over the duration of the licence (authorization) for the use of the facilities Water of biological resources monthly, no later than the 20th. 3. Collection fees are paid by: Payer payers, except individual entrepreneurs, at the location of the issuing authority (permission); payers-organizations and individuals entrepreneurs-at the place of their accounting. 4. The fees for the use of biological resources are credited to the accounts of the Federal Treasury for distribution in accordance with the budgetary laws of the Russian Federation. Article 333-6. { \b Reporting } { \b } { \b } { \b } { \b } Authorities issuing licenses (permission) for use of the objects of the animal world and license (permission) for the use of the facilities of biological resources, no later than the 5th day of each month shall be submitted to the tax authorities. The information on licences (permits), the amount of the fee to be paid under each licence (authorization), as well as the timing of the payment of the fee, shall be taken into account. 2. The federal tax authority approves the forms of reporting by bodies issuing licences (permits) in accordance with the established procedure. Article 333-7. { \b Order } { \b } { \b } { \b } { \b } { \b } { \b } { \b } The organizations and individual entrepreneurs who use the objects of the animal world under the license (permission) to use the objects of the animal world shall be represented in the tax authorities no later than 10 days from the date of obtaining such licence (permits). The authorities at the place of their recording of licences (permits) for use of the objects of the animal world, the amount of the fee to be paid and the amount of the fees actually paid. After the expiry of the license (permission) for use of the objects of the animal world, organizations and individual entrepreneurs are entitled to apply to the tax authority at the place of their consideration for the setoff or return of the amount of the fee Unrealized licenses (permits) for use of animal world objects issued by the authorized body. The amount of the fee for unrealized licences (permits) for the use of animals in the world shall be made in accordance with the procedure established by chapter 12 of this Code, subject to the submission of documents, the list of which is set out below. is approved by the federal tax authority. 2. Organizations and individual entrepreneurs who use aquatic biological resources under licence (authorization) for the use of aquatic biological resources not later than 10 days from the date of such licence (Permits) submit to the tax authorities, at the place of their account, information on licences (permits) obtained for the use of biological resources, the amount of the fee payable in the form of one-time and regular contributions. 3. The information referred to in paragraphs 1 and 2 of this article shall be submitted by the organizations and individual entrepreneurs who use the objects of the animal world and the use of objects of biological resources by the forms approved Federal Tax Authority. ". Article 2 (Spconsumed by Federal Law of 29.07.2004) N 95 FZ) Article 3 of the Russian Federation, 1995, No. 1462) the following changes: 1) in article 1: paragraph 12 after the word "citizens" to be supplemented with the words ", individual entrepreneurs"; paragraph 13, after the word "citizens", add ", individual entrepreneurs "; 2) paragraph 9 of Article 5 to declare invalid power; 3) in article 35: Part One: " Users of animal world objects The removal of animal world objects from their habitat according to part of the 4 of Article 34 of this Federal Law, pays the fee for the use of the objects of the animal world in the size and order established by the legislation of the Russian Federation on taxes and charges. "; (Paragraph The Federal Law of 24.07.2009 was no valid. N 209-FZ ) 4) (Spspent force-Federal Law of 24.07.2009 N 209-FZ ) 5) in the second article 44, the words "for payment or free", delete; 6) in the third paragraph of Article 50, the words "the formation of the payment system for the use of the animal world and" delete; 7) 52, amend to read: " Article 52. Collections for the use of animal world objects The users of animal world objects, who receive licenses (permission) for use of animal objects in the territory of the Russian Federation, pay fees for the use of animal world objects in the territory of the Russian Federation. Use of animal objects in the size and order established by the legislation of the Russian Federation on taxes and charges. Fee for use of animal world objects does not release the user of the environment from the protection of animal objects, their environment and the compensation of their harm. Ultra-limitful and inefficient use of the objects of the animal world attracts a fine in accordance with the laws of the Russian Federation. ". Article 4 Amend Federal Law N 187-FZ " On the continental shelf of the Russian Federation " (Russian Federation Law Assembly, 1995, N 49, p. 4694; 1999, N 7, sect. 879; 2001, N 33, sect. 3429; 2003, N 17, Text 1557) the following changes: 1) in paragraph 17 of Article 6 of the word ", as well as for the use of living resources", delete; 2) (Spaced by Federal Law from 04.11.2006. N 188-FZ ) 3) Article 40 should read as follows: " Article 40. Payments for the use of the continental shelf Citizens of the Russian Federation, including individual entrepreneurs, Russian legal entities, foreign nationals and foreign legal entities exercising resources In accordance with the legislation of the Russian Federation, the Russian Federation shall pay taxes and fees in accordance with the laws of the Russian Federation on taxes and charges and other obligatory payments. Question of the financial obligations of the Russian Federation in connection with the development of mineral resources beyond 200 nautical miles is regulated by the Government of the Russian Federation. ". Article 5 Law of the Russian Federation on the exclusive economic zone of the Russian Federation. N 51, sect. 6273; 2001, N 33, Art. 3429; 2003, N 17, Text 1555) The following changes: 1) in paragraph 17 of Article 7 of the word "living and" delete; (2) in paragraph 9 of Article 13, paragraph 1 of the word "living resources pay", delete; (3) article 34, amend to read: editions: " Article 34. Payments for the use of living and non-living resources Citizens of the Russian Federation, including individual entrepreneurs, Russian legal entities, foreign nationals and foreign legal entities "living and non-living resources, pay taxes and fees in accordance with the laws of the Russian Federation on taxes and fees and other obligatory payments in accordance with the legislation of the Russian Federation.". Article 6 class="ed"> (Unused-Federal Law dated 27.12.2009 N 364-FZ) Article 7 (Unused-Federal Law of 20.08.2004) N 120-FZ) Article 8 Set out the amounts of the arrears, penalties and fines that were formed as of 1 January 2004 on charges for the use of animal objects and payment for the use of aquatic biological objects "Resources" are credited to the federal budget income and to the budgets of the constituent entities of the Russian Federation in accordance with the procedure established by the legislation of the Russian Federation before the entry into force of this Federal Law. Article 9 This federal law shall enter into force on 1 January 2004, but no earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 11, 2003 N 148-FZ