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Amending Chapter 25-1, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 25-1 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On introducing changes to Chapter 25-1 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on November 9, 2007 Approved by the Federation Council on 16 November 2007 Article 1 Article 25-1 of Part Two of the Tax Code Russian Federation (Legislative Assembly of the Russian Federation) Federation, 2000, N 32, sect. 3340; 2003, N 46, Art. 4444; 2004, N 27, sect. 2711; N 31, st. 3231; 2005, N 1, est. 9; N 21, est. 1918; 2006, N 23, sect. 2380; N 31, st. 3443) The following changes: 1) in article 333-1, paragraph 2, of the words "licence (authorization) to use objects", replace "production authorization (s)"; 2) in the third paragraph of article 333-2 of the word "licence" (permits) for the use of biological resources objects issued by "shall be replaced by the words" authorization to produce (catches) of biological resources issued by "; 3) in article 333-3: (a), paragraphs 4 and 5, set out in , to read: " 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 | Rate of biological resources | collection |in rubles | (for one | tonne)) ------------------------------------------------------------------- Far Eastern Basin (Inland Seawater, territorial sea, exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in Chukotsk, East Siberian, Bering, Okhotsk, Sea of Japan and the Pacific (Ocean) Minty Sea of the Sea of Okhotsk 3 500 Mintai of other areas of fishery 2,000 Trescal 3000 Seide Bering Sea 400 Sold Sea of Okhotsk in spring and summer fishing of 400 Sefilus of other areas and timeslice for 200 Palius 3 500 Terpog 750 Sea perch 1 500 Ugolic 1,500 Tuna 600 Koriushka 200 Sayra 150 Golets 200 Gorbush 3 500 Keta 4 000 Keta Kambala 4 000 Svalo 6 000 Nerk 20000 Sim 6 000 Sim 6 000 Sim 6 000 Sim 6 000 Sm 6 000 Shchishpok 200 Cambala, nawg, Moyva, Anchovies, 10 sejs, 10 sejs, dogs, sandals, dogfish, catfish, sharks, skate, scatfish, kefelian fish, other Krab of camchables West Coast of Kamchatka, Qambino 35,000 Crab, 35,000 Crab of other 35,000 Crab blue 35,000 Crab's equivalent 20 000 Krab-Stamoro bardy 35,000 Crab-strata of other areas of fisheries 13 000 Crab Stegun sawnwood 35,000 Krab-Angulatus 8 000 Krab-striun red 8 000 Crab-strrilla 200 Crab-ström tuner 200 Crab Stealing 200 Crab Cooying District of the Southern Kuril Islands. Sea of Okhotsk Sea and Southwest Sakhalin Zone of the Sea of Japan Krab hairy four other districts of Kshrimp's 9,000 shrimp-tailed northern 3000 shrimp sea 200 Shrimp 000 Other shrimp species 200 Kalmar 500 Kalmar 500 Primorye 200 octopus 1 000 12 000 marine scallops 9 000 Other molluscs (mussel, spischiula, chiobula and others) 20 Trepang 30 000 Kukumar 300m Black Sea Black 2 600 marine (salt, multineedles, green and others) 6 000 Wados 10 Other Water biological resources 200 North Basin (White Sea, Inland Waters, Territorial Sea, Exclusive Economic Zone Russian Federation and Continental Shelf Russian Federation) Federation in the Laptev Sea, Karskom and Barents Sea and Area Archipelago Svalbard (Svalbard archipelago) Peak of 3,500 Atlantic salmon (7 500). 200 Saik, Moywah, Pygagoras, sandstone, 20 skat, polar shark, menek, other Crab, 30,000 shrimp northern 3,000 Shrimp shrimp (Ephusiidas) of 20 Seaunders 9 000 Other molluscs 20 Marine Green 3 000 Kukumari 300 Algae 10 Baltic Basin (inland sea waters, territorial sea, exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Baltic Sea, the Vislinskaya, Curonian Lagoon and the Gulf of Finland) Salak (herring) 20 Sprot (kilo) 20 Atlantic salmon (Baltic salmon) 7,500 Treska 2,500 Sig-1,500 Cambala-turbo 400 Cambala of other species of 50 Mt. 2000 Minogue 7 000 Minog 1 800 Okuda 400 Rank (400) coil, carpenter, cork, bersh, 20 snow, honkhon, red pen, guster, others Caspian Basin (Caspian Sea areas where the Russian Federation is exercising jurisdiction in the fisheries) of Kilk (anchovies, Bolsheviks, common) 20 Seld (a long, long Caspian littoral) Bolshevik-20 navel, pianist) Large chaystic (kefale, atherina, Atherina, som, som, som, 150 guascals, pike, other, other than attic and Kutum)) Sudak 1000 Kutum 1,000 Qumum * 5 500 Krasnoperk, line, perch, squire, others freshwater in 20 by-catch Azov-Black Sea basin (internal) 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 jurisdiction in relation to fishing) Sudak 1 000 Kambale-Kalkan 2 000 Kefal of all 1000 species of all kinds 1 000 Leg 150 Tharan x 20 Sprot (kilka) 20 Sheprod (cheese) 1 800 Seehold 450 Pylengas 450 Pickled * 5 500 Sung, honkee, Shark-catrabull, mackerel, atherina, birdie, 10 scafarge, merlange, other water biological resources (molluscs, algae) 10 Inner water objects (rivers, reservoirs, lakes) Ostres * 5 500 Atlantic salmon (Baltic salmon, salmon, salmon), 5,000 ket of autumn amurskaya, boil, nelma, nnerva, eel Keta, Ximja, 3,000 Baikalsky White Kharius, Chir, Muskun 2 100 Kunja, Malma, char, palate, trout of all types, lazas, 1,200 sys, 1,200 cig, yomul, robe, blackpincer, roast (cheese), hermey (cheese), hayrus, hayrus, Kutum, KGS, KGS, White amour, lamour, Intern, fat, fat, som. Volga 150 Large cup (with the exception of the dak) 150 Sudak 1000 Rípus, Taranium, Wobble, 80 Artemis 2000 Artemis 2000 Gummarous 1 000 Other aquatic biological resources 20 ____________ * Collection is collected in case of authorized 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 aquatic biological object | Rate of resources-marine mammals |collection in | (in one | tonne) ------------------------------------------------------------------- Tangate and other cetaceans (excluding beluga) 30 000 Beluga 7 000 Pacific Sea 1500 Kotick Sea 10 Rings seal (aqua) 10 Rat 10 Larga 10 Larga 10 Caspian seal 10 Caspian seal 10 "; b) paragraph 7 should be redrafted to read: " 7. The rates of fee for each biological resource object referred to in paragraphs 4 and 5 of this Article for grado and sown Russian fisheries management organizations included in the list approved by the Government of the Russian Federation, and Also for Russian fisheries management organizations, including fishing bodies (collective centres), are set at 15 per cent of the rates set out in paragraphs 4 and 5 of this article. For the purposes of this chapter, Russian fisheries management organizations recognize organizations with at least 25 per cent of the population of the population in question. The items which operate only those fishing vessels in their possession are registered as a legal entity under the laws of the Russian Federation and whose fishing products have been sold and (or) produced (captured) water biological resources represents more than 70 per cent of the total value of their products. For the purposes of this chapter, fisheries management organizations recognize organizations that produce (catch) water biological resources and/or their primary and subsequent (industrial) processing (including leasehold) (e) The share of proceeds derived from the realization of the extracted (extracted) water biological resources and (or) produced fish products in the general income from the sale of goods (works, services) of such organizations is at least 70 per cent. "; 4), article 333-4, paragraph 2 add the words "at the date of the validity of the authorization"; 5) in article 333-5: (a) in the third and fourth paragraph (2) of paragraph (2), the words "licences (authorizations) for the use of facilities" should be replaced by the words "production authorization (s)"; b) in the third paragraph of paragraph 3, the words "licence (authorization) for use of facilities" should be replaced by the words "authorization to produce (catch)"; 6) in article 333-6, paragraph 1, of the words " licence (authorization) for the use of water bodies of biological resources "Replace" with the words " authorization to produce (catch) water (b) "(7) in article 333-7, paragraph 2, of the words" licence (authorization) to use objects ", replace the words" authorization (s) "with the words" such licence (s) "by the words" such authorization ", the words" such authorization ". "Licenses (permits) for the use of facilities" replaced by "extraction permits". Article 2 This federal law shall enter into force on 1 January 2008, but not earlier than one month from the date its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 29, 2007 N 285-FZ