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 in the second part 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 the year approved by the Federation Council October 29, 2003 year (as amended by the federal laws from 29.07.2004 N 95-FZ;
of 20 August 2004 N 120-FZ; from Jul 22, N 188-FZ;
from 24.07.2009 N 209-FZ; from 27.12.2009 N 364-FZ), Article 1, section VIII, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413, 3421, 3429; N 49, St. 4564; N 53, art. 5015; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027, 3033; 2003, N 1, art. 2, 6, 10, 11; N 19, art. 1749; N 21, art. 1958; N 22, art. 2066; N 23, art. 2174; N 26, art. 2567; N 27, art. 2700; N 28, art. 2874, 2879, 2886) supplemented by chapter 25-1 with the following content: "chapter 25-1. FEES for use of fauna and for the USE of OBJECTS of AQUATIC BIOLOGICAL RESOURCES Article 333-1. Payers of fees 1. Payers of fees for use of fauna, with the exception of subjects of the animal world, belonging to wild aquatic biological resources (hereinafter in this chapter-payers), recognized organizations and natural persons, including individual entrepreneurs, in the prescribed manner receipt of license (permission) to use of fauna on the territory of the Russian Federation.
2. payers of a fee for the use of aquatic biological resources objects (hereinafter in this chapter-payers) recognizes organizations and natural persons, including individual entrepreneurs, receive in the prescribed manner a license (permission) to use objects of aquatic biological resources in inland waters, in the territorial sea, the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the archipelago of Svalbard.
Article 333-2. Objects of taxation 1. Objects of taxation are: objects of the animal world in accordance with the list established by paragraph 1 of article 333-3 of this code, the removal of which from Wednesday their habitats is carried out on the basis of licenses (permissions) on the use of fauna, issued in accordance with the legislation of the Russian Federation;
objects of aquatic biological resources in accordance with the list established by paragraphs 4 and 5 of article 333-3 of this code, the removal of which from Wednesday their habitats is carried out on the basis of licenses (permissions) to use objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation.
2. For the purposes of this chapter are not recognized objects of taxation objects of fauna and water biological resources objects, which is carried out to meet the personal needs of the representatives of the small indigenous minorities of the North, Siberia and far east of the Russian Federation (in accordance with the list approved by the Government of the Russian Federation) and persons not related to indigenous peoples, but residents in their places of traditional residence and traditional economic activity of the for whom hunting and fishing are the basis of existence. This right only applies to the quantity (amount) of subjects of the animal world and the objects of aquatic biological resources, harvested to meet personal needs, at places of traditional residence and traditional economic activity of this category of taxpayers. Usage limits of subjects of the animal world and limits and quotas on the catch (extraction) of aquatic biological resources to meet personal needs shall be established by the executive authorities of the constituent entities of the Russian Federation by agreement with the competent federal authorities.
Article 333-3. Fees 1. The tax rates for each of the animal world are set as follows, unless otherwise provided in paragraphs 2 and 3 of this article:-------------------------------------------------------------------the object Name of the animal world ¦ ¦ collection Rate in rubles (per ¦ animal)-------------------------------------------------------------------Muskox, bison bison with hybrid or livestock 15000 bear (except for the populations of Kamchatka and Asian black bear) 3000 brown bear (kamchatkan populations), Himalayan black bear, red deer 6000 1 500, elk deer, spotted deer, bighorn sheep, ibex, chamois, Mouflon, tour 600 roe deer, wild boars, musk deer, Lynx, Wolverine 450 wild reindeer, Saiga 300 Sable, otter, marten, Badger 120 marmot, Beaver 60-100 yellow-throated Marten acilius 30 Steppe cat, jungle cat 100 European Mink 30 Capercaillie, capercaillie stone 100 Caucasian Snowcock 100 Saja 30 pheasant, grouse, water rail, little Crake , baillon's crake, spotted crake, large crake, Common Moorhen 20

2. Removal (under one year) of wild hoofed animals collection rates for use of fauna are set at a rate of 50 per cent of the rates established by paragraph 1 of this article.
3. The tax rates for each of the animal world, as specified in paragraph 1 of this article shall be established in the amount of 0 rubles in cases where the use of such objects of the animal world is for the purpose of: public health, eliminate the threat to human life, protection from disease and domestic animals, regulation of the species composition of subjects of the animal world, preventing damage to the economy, fauna and its Habitat Wednesday as well as the reproduction of subjects of the animal world, exercised in accordance with the resolution of the authorized body of the Executive power;
the study of stocks and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation.
4. The tax rates for each object of aquatic biological resources, except for marine mammals shall be established as follows, unless otherwise provided by paragraph 6 of this article:-------------------------------------------------------------------water Object Name ¦ ¦ biological resources collection Rate in rubles (per

¦ a ton)-------------------------------------------------------------------far East pool (internal marine waters, the territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Chukchi, East Siberian, Bering Sea, sea of Okhotsk, Japanese seas and the Pacific Ocean) Pollock of the Okhotsk Sea Pollock 3 500 other fishing areas 2000 3000 500 Herring Cod and halibut American plaice 750 Rasp 3 500 200 200 Navaga King crab West Kamchatka King crab 000000 severoohotomorskij 100 4 0 000 other King crab fishing areas 100 000000 000000 100 Blue Crab Crab ravnoshipyj crab 40000 (birdie) 60000 Crab snow crab (opilio) 60000 crab red crab spiny Crab 30000 anguljatus district of southern Kuril Islands 25000 Crab spiny other fishing areas 13000 hairy Crab quadrangular area South-East of Sakhalin and Aniva Bay of the sea of Okhotsk and zone southwest of Sakhalin Japan Sea zone 40000 hairy Crab quadrangular other fishing areas 9000 uglohvostaja 3 500 Northern Shrimp Shrimp herbal Shrimp Shrimp 2 600 5 500 comb 5000 Other shrimp species 1000 Salmon Keta 4000 3 500 Coho salmon and Chinook salmon Sockeye 4000 20000 Saira 200 Grey Sea Urchin 6000 Black Sea Urchin 2 600 Other sea urchin Squid 1 300 1000 Trumpeter 12000 Scallop Sea 5000 30000 Sturgeon * 5 500 other objects of aquatic biological resources 200 North pool (White Sea, inland marine waters, the territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Laptev sea, the Kara Sea, as well as in the Barents Sea and the archipelago of Svalbard) Cod Haddock 5000 7000 Scallop 3 500 400 300 Flounder Herring Halibut rockfish 7000 1 500 Capelin Shrimp 50 1000 King crab 000000 100 other objects of aquatic biological resources 200 Baltic pool (internal marine waters, territorial sea, exclusive economic zone and the continental shelf of the Russian Federation the Russian Federation Marked in the Baltic Sea, Curonian and Finnish gulfs) Baltic herring (herring) 20 Sprat (brisling) 20 Cod 3000 plaice turbot Flounder 400 other species of 50 other objects of aquatic biological resources of the Caspian basin 20 (areas of the Caspian Sea, in which the Russian Federation has jurisdiction in respect of fisheries) Sprat Caspian 20 20 Large Herring frequently infrared (except for pike perch) 150 Walleye 1000 Vobla 200 Sturgeon * 5 500 other objects of aquatic biological resources 20 Azov-Black Sea basin (internal marine waters and the territorial sea, the exclusive economic zone of the Russian Federation in the Black Sea, the Azov Sea from the Gulf of Taganrog, in which the Russian Federation has jurisdiction in respect of fisheries) Walleye-kalkan Flounder 1000 2000 Mullet all kinds of 1000 Bream Roach 150 150 Hamsa 50 Whitebait 50 Sprat (brisling) Sturgeon 20 * 5 500 other objects of aquatic biological resources 20 Inland water bodies (rivers, reservoirs, Lakes) Sturgeon * 5 500 salmon, Chinook salmon, CHUM salmon, Coho Amur autumn, White Salmon, taimen, Sockeye Salmon, the Baltic salmon 5000 CHUM salmon, trout, Seema 3000 Baikal white Grayling, eel, Chir, muksun, char, Salvelinus Leucomaenis 2 100 Palia, all kinds of trout, lenok, whitefish, Arctic Cisco, humpback whitefish, Peled, malma, barbel , chernospinka, rybets (syrt'), Chub, Grayling, shemaya, grass carp, silver carp, Kutum, catfish, lamprey 1 200 Large ordinary fish (except for pike perch) 150 Walleye 1000 Ripus, Roach, Roach, vendace 80 other objects of aquatic biological resources 20 _ * fee is charged in case of permitted fishing.

5. The tax rates for each object of aquatic biological resources-marine mammal shall be established as follows, unless otherwise provided by paragraph 6 of this article:-------------------------------------------------------------------water Object Name ¦ fee marine biological resources ¦ in rubles (per one mammal ¦ mammal)-------------------------------------------------------------------killer whales and other cetaceans (except white whales) 30000 Belukha 3000 Pacific walrus 1 500 800 Navy Seal grey seal harp seal 600 , bearded, hooded seal, Larga Lionfish 350 200 ringed seal, Caspian seal, Lake Baikal seal, common seal 150 6. The tax rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article shall be established in the amount of 0 rubles in cases where the use of such objects of aquatic biological resources is for the purpose of: public health, eliminate the threat to human life, protection from disease and domestic animals, regulation of the species composition of aquatic biological resources objects, preventing damage to the economy, fauna and its Habitat Wednesday as well as the reproduction of objects of aquatic biological resources in accordance with the resolution of the authorized body of the Executive power;
the study of stocks and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation.
7. The tax rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article, and poselkoobrazujushhih Russian fisheries management organizations included in the list approved by the Government of the Russian Federation, are set at a rate of 15 per cent of the rates of collection, as provided in paragraphs 4 and 5 of this article.
At this reduced rate applies to collection amount of industrial quotas, not exceeding the annual volume of industrial quotas allocated to these organizations on a complimentary basis in 2001 year.
For the purposes of this chapter and poselkoobrazujushhimi Russian fisheries organizations recognized organization number of employees where given jointly by members of their families shall be not less than half of the population of the respective locality, which operate on January 1, 2002 year not less than five years, exploited only in they owned fishing vessels are registered as a legal entity in accordance with the legislation of the Russian Federation and whose volume sold their fish products and (or) recovered objects of aquatic biological resources is in terms of more than 70 per cent of the total amount of their products.
Article 333-4. The procedure for calculating fees 1. The total amount of fees for use of fauna is determined with regard to each object, specified in paragraphs 1-3 of article 333-3 of this code, as the product of the number of subjects of the animal world and the tax rates set for the corresponding object of the animal world.
2. The amount of the fee for the use of aquatic biological resources objects defined for each object of aquatic biological resources as specified in article 7, paragraphs 4-333-3 of this code, as the product of the corresponding number of aquatic biological resources and the tax rates set for the respective object of aquatic biological resources.
Article 333-5. The order and terms of payment of fees. Admission fees 1. Taxpayers referred to in paragraph 1 of article 333-1 of this code, the amount of the fee for the use of fauna pay when obtaining a license (permission) to use of fauna.
2. Contributors listed in paragraph 2 of article 333-1 of this code, the amount of the fee for the use of water objects of biological resources pay as a one-off and regular contributions.
The amount of the single payment is determined as a percentage of the calculated fee the amount of which is equal to 10 per cent.
Payment single payment shall be made upon receipt of a license (permission) to use objects of aquatic biological resources.
The remaining amount of the collection, defined as the difference between the calculated sum of collection and the amount of the single payment, shall be paid in equal instalments in the form of regular contributions throughout the term of the license (permission) to use objects of aquatic biological resources on a monthly basis not later than the 15th of 20.
3. Payment of fees is made: the payers-individuals, except for individual businessmen, at the seat of the authority issuing the licence (permit);
payers of the organizations and individual entrepreneurs-at the place of their accounting.

4. Amount of fees for the use of aquatic biological resources objects shall be credited to the account of the federal Treasury, for their subsequent allocation in accordance with the budgetary legislation of the Russian Federation.
Article 333-6. The order of reporting authorities issuing licenses (permissions) 1. Authorities in the prescribed manner license (permission) to use of fauna and license (permission) to use objects of aquatic biological resources, by not later than 5-th day of each month, submit to the tax authorities at the place of its account information about licenses issued (permissions), the amount payable on collection of each license (authorization), as well as information on the date of payment of the fee.
2. Presentation of information issuing authorities in the prescribed manner licenses (permissions) are approved by the federal tax authority.
Article 333-7. Procedure for the submission of information, organizations and individual entrepreneurs, credit or refund fee for unrealized licenses (permissions) 1. Organizations and individual entrepreneurs engaged in use of fauna under license (authorization) on the use of fauna, not later than 10 days from the date of receipt of such a license (permission) to the tax authorities at the place of its account information about received licenses (permissions) on the use of fauna collection, the amounts payable and the amounts actually paid collectings.
Upon expiration of the licenses (permissions) on the use of fauna organization and individual entrepreneurs may apply to the tax authority at the place of their accounting for set-off amounts for collection or return of unrealized licenses (permissions) on the use of fauna, issued by the authorized body.
Credit or refund fee for unrealized licenses (permissions) on the use of fauna is carried out in the manner prescribed by Chapter 12 of this code shall be subject to the submission of documents, the list of which shall be approved by the federal tax authority.
2. organizations and individual entrepreneurs engaged in the use of water objects of biological resources under license (authorization) to use objects of aquatic biological resources, by not later than 10 days from the date of receipt of such a license (permission) to the tax authorities at the place of its account information about received licenses (permissions) on the use of aquatic biological resources objects, collecting amounts 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 engaged in use of fauna and the use of water objects of biological resources, on forms approved by the federal tax authority. ".
Article 2 (repealed-the Federal law dated 29.07.2004 N 95-FZ) Article 3 to amend the Federal law of April 24, 1995 N 52-FZ "on fauna" (collection of laws of the Russian Federation, 1995, no. 17, p. 1462) as follows: 1) in article 1 paragraph twelfth after the word "citizens", add the words "individual entrepreneurs";
thirteenth paragraph, after the word "citizens", add the words "individual entrepreneurs";
the ninth paragraph of article 2) 5 shall be invalidated;
3) article 35: the first part read: "Users of fauna, carrying out the seizure Wednesday of subjects of the animal world in which they live in accordance with part 4 of article 34 of this federal law, shall pay a fee for use of fauna and the order established by the legislation of the Russian Federation on taxes and fees.";
(Paragraph repealed federal law from 24.07.2009 N 209-FZ) 4) (repealed-the Federal law from 24.07.2009 N 209-FZ), 5) in the second part of article 44, the words "for payment or free of charge" should be deleted;
6) in the paragraph third article 50 words "forming a system of payments for the use of fauna and" should be deleted;
7) article 52 shall be amended as follows: "article 52. Fees for use of fauna fauna Users receiving in due order license (permission) to use of fauna on the territory of the Russian Federation shall pay fees for use of fauna and the order established by the legislation of the Russian Federation on taxes and fees.
Payment of a fee for the use of fauna does not exempt the prirodopol'zovatelja from performing activities on the protection of subjects of the animal world, Wednesday their Habitat and compensation for harm.
Limits and irrational use of fauna results in recovery of fines in accordance with the legislation of the Russian Federation. "
Article 4 to amend the Federal law dated November 30, 1995, N 187-FZ "on the continental shelf of the Russian Federation (collection of laws of the Russian Federation, 1995, no. 49, p. 4694; 1999, no. 7, p. 879; 2001, no. 33, p. 3429; 2003, no. 17, p. 1557) as follows:

1) in paragraph 17 of article 6, the words ", as well as the use of living resources" should be deleted;
2) (repealed-federal law on 04.11.2006 N 188-FZ) 3) article 40 shall be amended as follows: "article 40. Payments for the use of the continental shelf of the Russian Federation Citizens, including individual entrepreneurs, Russian legal entities, foreign citizens and foreign legal persons carrying out the use of the resources of the continental shelf, pay taxes and duties in accordance with the legislation of the Russian Federation on taxes and fees and other mandatory payments in accordance with the legislation of the Russian Federation.
The question of the financial obligations of the Russian Federation in connection with the exploitation of mineral resources outside 200 nautical miles is regulated by the Government of the Russian Federation. "
Article 5 to amend the Federal law of December 17, 1998 N 191-FZ "on the exclusive economic zone of the Russian Federation" (collection of laws of the Russian Federation, 1998, N 51, art. 6273; 2001, no. 33, art. 3429; 2003, N 17, art. 1555) as follows: 1) in article 7, paragraph 17, the words "live and" should be deleted;
2) in a paragraph of article 13, paragraph 1, the ninth of the words "charges for the use of living resources" should be deleted;
3) article 34 shall be amended as follows: "article 34. Payments for the use of living and non-living resources of citizens of the Russian Federation, including individual entrepreneurs, Russian legal entities, foreign citizens and foreign legal persons involved in the use of living and non-living resources, pay taxes and duties in accordance with the legislation of the Russian Federation on taxes and fees and other mandatory payments in accordance with the legislation of the Russian Federation. "
Article 6 (repealed federal law from 27.12.2009 N 364-FZ) Article 7 (repealed Federal Act of 20 August 2004 N 120-FZ) Article 8 ascertain that the amount of back taxes, penalties and fines, which formed on January 1, 2004 year on board for use of fauna and the Board for the use of water objects of biological resources, shall be credited to the revenues of the federal budget and revenue budgets of the constituent entities of the Russian Federation in accordance with the procedure established by the legislation of the Russian Federation in force before the entry into force of this federal law.
Article 9 this federal law shall enter into force on January 1, 2004 year, but not earlier than on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow, N November 11, 2003 148-FZ

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