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On Amendments To Part Two Of The Tax Code Of The Russian Federation, Article 19 Of The Law Of The Russian Federation "about Bases Of Tax System In The Russian Federation, As Well As On Repealing Individual Legislative Acts Ross

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации, изменения в статью 19 Закона Российской Федерации "Об основах налоговой системы в Российской Федерации", а также о признании утратившими силу отдельных законодательных актов Росс

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation, Changes to Article 19 of the Law of the Russian Federation " On the basics of the Russian Federation's tax system, as well as the recognition of the lapsed separate pieces of legislation of the Russian Federation adopted by the State Duma on 10 July 2004 Russian Federation 15 July 2004 class="ed">(In the Federal Law of 30.12.2004) n 212-FZ Article 1 Section VIII of Part Two 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; N 46, st. 4444; N 50, st. 4849; N 52, sect. 5030; 2004, N 15, sect. 1342) to be supplemented by Chapter 25-2, as follows: " CHAPTER 25-2. AQUEOUS SET Article 333-8. Taxpayers Taxpayers of water tax (hereinafter referred to as taxpayers) are recognized as organizations and individuals carrying out special and (or) special water use in accordance with the law of the Russian Federation. Article 333-9. Taxation objects 1. Taxation by water tax (hereinafter referred to as a tax), unless otherwise provided in paragraph 2 of this article, recognizes the following uses of water objects (hereinafter referred to as water uses): 1) Water abstraction from water objects; (2) water bodies, except in rafts and purses; (3) water abstraction without water abstraction for hydroelectricity purposes; 4) for the purposes of the timber and the purse. 2. Not recognized by tax objects: 1) abstraction from groundwater bodies of water containing minerals and (or) natural curative resources, and thermal waters; 2) water abstraction for water fire safety, as well as for the elimination of natural disasters and the consequences of accidents; (3) abstraction of water from water facilities for sanitary, ecological and shipping launches; 4) abstraction by sea vessels, by inland waterway vessels; and Mixed (river-sea) navigation of water from water bodies to provide work technological equipment; 5) abstraction water from water bodies and the use of water bodies for fish breeding and reproduction of aquatic biological resources; 6) water bodies for navigation on vessels, including on low-volume, flotation (s), as well as ad hoc (take-off) aircraft; 7) the use of water bodies for the accommodation and parking of bathing facilities, communication facilities, buildings, installations, facilities and equipment for the Water and aquatic biological resources, protection of the environment from the harmful effects of waters, and the conduct of such activities in water bodies; 8) water bodies for the aquatic environment State monitoring of water bodies and other natural resources as well as geodetic, topographic, hydrographic and survey works; 9) water bodies for accommodation and construction the hydraulic engineering, reclamation, Fisheries, water, water and sanitation; 10) use of water bodies for organized rest by organizations intended solely for maintenance and servicing Disabled persons, veterans and children; 11) use of water facilities for dredging and other works related to the operation of navigable waterways and hydraulic structures; 12) special water use facilities for defence and security needs States; (13) water abstraction for irrigation of agricultural land (including meadows and pastures), horticultural, vegetable gardens, land plots, land plots of private plots Citizens, for water and maintenance of livestock and poultry, owned by agricultural organizations and citizens; 14) abstraction from underground water mining and drainage reservoirs; 15) Use of water bodies for fishing and hunting. Article 333-10. The tax base 1. For each type of water use recognized by the subject of taxation, in accordance with article 333 to 9 of this Code, the tax base is determined by the taxpayer separately for each water object. If different tax rates are set for a water object, the tax base is determined by the taxpayer for each tax rate. 2. When the water withdraws, the tax base is defined as the amount of water taken from the water object during the tax period. The quantity of water collected from the water object is determined on the basis of the readings of the water measuring devices reflected in the water log. In the absence of water-measuring devices, the amount of water collected is determined on the basis of the working time and the performance of the equipment. In the event that it is not possible to determine the amount of water collected from the time of operation and the productivity of the technical means, the volume of the water is determined by the water consumption standards. 3. The tax base is defined as the amount of water provided when using water bodies, except in rafts and purses. The surface of the provided water space is determined by the use of the water license (water management contract) and, in the case of a lack of a license (treaty), of such data on the materials of the relevant technical and project documentation. 4. When using water objects without water abstraction for hydropower, the tax base is defined as the amount of electricity produced for the tax period. 5. When using water objects for the purposes of timber and koshel, the tax base is defined as the volume of wood, floating in rafts and koshels for the tax period expressed in thousands of cubic metres, and the distance of the alloy, expressed in kilometres divided by 100. Article 333-11. The sales tax period The fiscal period is a quarter. Article 333-12. Tax rates 1. Tax rates are set by pools of rivers, lakes, seas and economic areas in the following dimensions: 1) when water withdraws from: surface and groundwater bodies within the established quarterly (annual) limits on water use: ------------------------------------------------------------------- Economic Collection of the river, Tax rate in roubles the region of ¦ the lake per 1,000. Cube. m water, ¦ ¦ ¦ ¬ ¦ ¦ + ------------------------- ¦ ¦ out of ¦ ¦ ¦ the groundwater ¦ ¦ the water-water ¦ ¦ -------------------- + -------------------- + -------------------- + ------------- + ------------- 1 ¦ 2 ¦ 3 ¦ 4 ------------------------------------------------------------------- Northern Volga 300384 Ned 264 348 Pechora 246 300 Northern Dvina 258 312 Other rivers and lakes 306 378 north-western Volga-294 390 Western Dvina 288 366 Non-258 342 Other Rivers and Lakes 282 372 Central Volga 288 360 Dom 294 384 Western Dwin 306 354 Una 252 306 Other rivers and lakes 264,336 Volga-Vyat Volga 282 336 Northern Dvina 252 312 Other rivers and lakes 270 330 Central-Dnieper 258 318 earth Don 336 402 Volga 282 354 Other Rivers and lakes 258 318 Volga Volga 294 348 Don 360 420 Other River and lake 264 342 North-Caucasian Don 390 486 Samur 480 570 Samur 448576 Other rivers and lakes 540 654 Ural Volga 294 444 264 Ob 282 456 Ural 354 534 Other rivers and lakes 306 390 West Siberian 270 330 Other rivers and lakes 276 342 East-Siberian Amur 27276 330 Enenys 246 306 Lena 252 306 Ob 264 348 Lake Baikal and its 576 678 pool Other rivers and lakes 282 342 Far East 264 336 Lena 288 342 Other rivers and lakes 252 306 Kaliningrad Neman 276 324 oblast Other rivers and lakes 288 336; territorial sea of the Russian Federation and within the established quarterly (annual) limits of water use: ------------------------------------------------------------------- Sea ¦ the tax rate in roubles 1,000. Cube. In 2015, the Baltic Sea was in the amount of 8.40 per square meter. Pacific Ocean (within the 5.64 territorial sea of the Russian Federation) Okhotsk 7,68 Japanese 8.04; 2) when using water: surface water bodies, except in rafts and koshels: ------------------------------------------------------------------- Economic Area-The Tax Rate (in thousands of US dollars) The dollar was last down 1.18 percent against the dollar at $1.119. km ¦ used waters --------------------------------------- + --------------------------- 1 ¦ 2 ------------------------------------------------------------------- North 32.16 North-West 33.96 Central 30.84 East Siberian region: 30.9 Ural-Voronezh Region 30.42 The Federation and the interior of the sea: ------------------------------------------------------------------- { \field { \field { \field { \field { \field } } The dollar was last down 1.18 percent against the dollar at $1.119. km of the waters used in the waters --------------------------------------- + --------------------------- 1 ¦ 2 ------------------------------------------------------------------- Baltic 33.84 White 27.72 Barents Barents 30.72 Azov 44.88 Black 49.80 Kars 15.72 Laptev 15.72 Laptev-14.04 Bering 26.16 Pacific Ocean (within 29.28 territorial sea of the Russian Federation) Okhotsk 35.28 Japanese 38.52; 3) use of water facilities without water abstraction for purposes hydro-energy: ------------------------------------------------------------------- Basin of the river, the sea, the tax rate in rubles per 1,000 rubles. kWh { \b Electricity } Electricity --------------------------------------- + --------------------------- 1 ¦ 2 ------------------------------------------------------------------- Not 8.76 Neman 8.76 Rivers of Ladoga and Onega 9.00 lakes and other rivers Ilmen 8.76 Other rivers of the Barents Sea 8.76 Other rivers of the Barents Sea 8.76 Amur 9.24 Volga 9.84 Don 9.72 Yenisei 13.70 Len 8.88 8.40 Wal 8.52 Basin of Lake Baikal and River Angara 13.20 Rivers East Siberian Sea 8.52 Rivers of Chukotka and Bering 10.44 Seas of Other rivers and lakes 4.80; 4) in the use of water objects for the purposes of timber in rafts and koshels: ------------------------------------------------------------------- Basin of the lake, the sea, the Tax rate in roubles is 1,000 rubles. Cube. m float in rafts and koshels of wood per 100 km of alloy -------------------------------------- + ---------------------------- 1 ¦ 2 ------------------------------------------------------------------- Nebo 1 656.0 Rivers of the Ladoga and Onega 1 705.2 lakes and Lake Ilmen rivers Ilmen 1 522.8 North Dvina 1 650.0 Other river basins of the White Sea 1 454.4 Pechora 1 554.0 Amur 1 476.0 Volga 1 636.8 Eunice 1 585.2 Lena 1 646.4 Ob 1 576.8 Other rivers and lakes where 1 183.2 is afloat Flesh and koshel 2. In the case of water withdrawals above the established quarterly (annual) water limits, the tax rates for such exceedance are set at five times the amount of tax rates set out in paragraph 1 of this article. If the taxpayer is absent from approved quarterly limits, quarterly limits are defined as one fourth of the approved annual limits. 3. The water tax rate on abstraction of water from water bodies for water supply is set at 70 rubles per 1,000 cubic meters of water from the water object. Article 333-13. Tax calculation order 1. The taxpayer calculates the amount of the tax on its own. 2. The tax amount of each tax period is calculated as the product of the tax base and the corresponding tax rate. 3. The total amount of the tax is the sum calculated in accordance with paragraph 2 of this article for all water uses. Article 333-14. The order and date of the tax payment 1. The total amount of the tax calculated in accordance with article 333-13, paragraph 3, of the present Code is paid according to the location of the tax. 2. The tax is due on the date not later than the twentieth of the month following the tax period. Article 333-15. Tax declaration 1. The tax return shall be submitted by the taxpayer to the tax authority on the location of the tax object within the time limit set for the payment of the tax. 2. Taxpayers-foreign persons also submit a copy of the tax declaration to the tax authority at the location of the authority that issued the water use licence within the time limit for payment of the tax. ". Article 2 Set as the tax rate set by Article 1 of this Federal Law as it relates to the addition to article 333 (1), paragraph 1, 333-12 of part two Russian Tax Code, for the extraction of water from of surface water bodies for technological needs within the limits set, for taxpayers who operate heat and power plants using a direct water supply scheme, for a period of time The factor of 0.85 shall apply from 1 January to 31 December 2005 inclusive. Article 3 (Unused-Federal Law of 30.12.2004 n 212-FZ) Article 4 Admit invalid since 1 January 2005: Federal Act of 6 May 1998 N 71-FZ "On payment for the use of water bodies" (Assembly of Russian legislation, 1998, N 19, art. 2067); Federal Law of 30 March 1999 N 54-FZ "On Amending Article 4 of the Federal Law" On the Wages of Use THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION 1652); Federal Law of 7 August 2001 N 111-FZ "On the introduction of amendments and additions to the Federal Law" On the payment for use THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE 3414). Article 5 Federal laws and other regulatory legal acts governing payment for the use of water objects shall operate in part not contrary to this Federal Law and are subject to enforcement. compliance. Article 6 This federal law shall enter into force on 1 January 2005, but no earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 28 July 2004 N 83-FZ