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On Amendments To Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation With Regard To Improving The Effectiveness Of Fishery Assessment

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации в части повышения эффективности налогообложения рыбохозяйственного комплекса

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Russian Federation Tax Code and Certain Legislative Acts of the Russian Federation Fisheries Complex adopted by the State Duma on December 24, 2008 Approved by the Federation Council on December 29, 2008 class="ed"> (In the federal laws dated 27.11.2010. N 311-FZ; of 02.10.2012 N 161-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 53, sect. 5023; 2003, N 46, sect. 4443, 4444; 2004, N 15, sect. 1342; N 27, est. 2711; N 31, st. 3231; 2005, N 1, est. 9; N 21, est. 1918; N 27, sect. 2707; 2006, N 12, sect. 1233; N 23, st. 2380; N 31, st. 3436, 3443; N 45, est. 4629; 2007, N 23, sect. 2691; N 49, sect. 6046; N 50, article 6246; 2008, N 30, sect. 3611) the following changes: 1) Article 150 should be supplemented by subparagraph 15 reading: " 15) Russian vessels of the fleet, for which, outside the customs territory of the Russian Federation, have been implemented Work on capital repairs and (or) modernization. "; 2) paragraph 3 of article 333-2, paragraph 3, should be supplemented with the words", including those of aquatic biological resources to be removed from their habitat as permitted by-catch; "; 3) in article 333-3: a) editions: " 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 that meet the following criteria: fishing on vessels of the fishing fleet, or use them on the basis of charter contracts (bareboat and time charterers); registered as a legal entity in accordance with the law of the Russian Federation; in total revenue from sales of goods (work, services) share of income from the realization of the extracted (extracted) aquatic biological resources and (or) other products derived from the aquatic biological resources produced from the extracted (extracted) aquatic biological resources, is not less than 70 per cent for the calendar year, Prior year of authorization to produce (catch) water biological resources; number of employees based on family members living with them as of 1 January of the calendar year in which extradition is granted Permits for the extraction (capture) of biological resources are not less than Half of the population of the locality concerned. For the purposes of this chapter, fisheries management organizations shall recognize fisheries and (or) production of fisheries and other products from aquatic biological resources (including vessels in the fishing fleet, under charter agreements and implementing these catches and products, provided that, in the general income from the realization of the goods (works, services) of such organizations, the share of income from the realization of their catches of aquatic biological resources and (or) Their production of fish and other products from aquatic biological resources is not less than 70 per cent. "; b) paragraph 8 shall be declared void; 4) in paragraph 2 of article 333-5: (a) in the first paragraph of the paragraph", unless otherwise provided for by this article ", and in cases, provided for in this chapter, a one-time contribution "; b) to supplement the following paragraph: " The amount of the collection for the use of biological resources to be removed from their habitat as a Permitted by by-catch on the basis of a permit for the extraction of (catches) of aquatic biological resources, shall be paid in the form of a one-time payment not later than the 20th day of the month following the last month of the period of validity of the authorization to produce (catch) water biological resources. "; , paragraph 2-1 shall be declared void; 5) Article 333-7, paragraph 2, should be added to the following paragraph: " Information on the number of biological resources to be removed from their habitat as permitted by-catch on the basis of a fishing permit (catch) Resources, Organizations and Individual Entrepreneurs shall submit to the tax authorities, at the place of their consideration, no later than the timelimit for the payment of a one-time contribution set out in paragraph 5 of article 333 to 5 of this Code, in the form approved by the federal executive authority for monitoring and oversight of taxes and fees. "; 6) in article 346-2: (a), paragraph 2 should read: " 2. For the purposes of this chapter, agricultural producers are recognized as organizations and individual entrepreneurs producing agricultural products that carry out its primary and subsequent (industrial) processing (including Goods leased fixed assets) and implementing these products, provided that in total income from the sale of goods (works, services) of such organizations and individual entrepreneurs, the share of income from their agricultural production production, including its primary processing products, produced by from their own agricultural raw materials, they produce at least 70 per cent, as well as agricultural consumer cooperatives (processing, marketing (trade), supply, horticultural, vegetable gardens, In accordance with the Federal Act of 8 December 1995 No. 193-FZ "On agricultural cooperation", which share the proceeds of the production of their own production of data members Cooperatives, including primary processing products, produced by data cooperatives from their own production of members of these cooperatives, as well as from the work done (services) for members of the cooperatives, make up the total income from the sale of goods (works, services) of at least 70 per cent. "; b) to supplement paragraph 2-1 as follows: " 2-1. For the purposes of this chapter, agricultural producers are also recognized as: 1) Grads and sown-forming Russian fisheries management organizations, the number of employees in which they work together with their members Families comprise at least one half of the population of the locality concerned and meet the conditions set by paragraphs 3 and 4 of paragraph 2 of this paragraph; 2) fisheries management organizations and Individual entrepreneurs, subject to the following conditions: if the average number of employees determined by the federal executive authority in the statistical area does not exceed 300 tax periods; if the total income from The realization of goods (works, services) share of revenues from the realization of their catches of aquatic biological resources and (or) produced by their own fish and other products from aquatic biological resources is at least 70 interest; if they are fishing on vessels of the fishing fleet owned or used by the charter party (bareboat and time charterers). "; in) to supplement paragraph 2-2 as follows: " 2-2. For organizations and individual entrepreneurs who follow (industrial) processing of primary processing products produced by them from agricultural raw materials of own production or from agricultural raw materials own production of members of agricultural consumer cooperatives, share of income from primary processing products produced by them from agricultural raw materials of own production, and share of revenue from implementation production from primary processing Agricultural raw materials produced by members of agricultural consumer cooperatives, in total income from their production from agricultural raw materials of own production or from agriculture The raw materials of their own production of agricultural consumer cooperatives are determined on the basis of the ratio between the cost of agricultural production and the primary processing of agricultural products and the total amount of production costs of agricultural raw materials. "; g), second sentence of paragraph 3, to read:" In the case of agricultural products, catches of aquatic biological resources, fish and other products from aquatic biological resources are included, of the Code, as well as the catches of aquatic biological resources extracted (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties to which Russian Federation is a party THE RUSSIAN FEDERATION resources, fish and other produced by vessels of the fishing fleet derived from (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and the conservation of aquatic biological resources. "; , para. 5, amend to read: " 5. The following agricultural producers are entitled to the payment of a single agricultural tax under the following conditions: 1) agricultural producers (excluding agricultural producers) If, on the basis of the results of the calendar year preceding the calendar year in which the organization or individual entrepreneis is submitting an application for the payment of a single payment, of the agricultural tax, in the general income from the sale of goods (work, The share of income from their agricultural production, including primary processing products produced by them from their own agricultural raw materials, is not less than 70 per cent; 2) Agricultural producers-agricultural producers ' cooperatives, if by the end of the calendar year preceding the calendar year in which they apply for the payment of a single agricultural commodity tax, in total income from the sale of goods (works, services), share of revenues from Agricultural production of members of agricultural consumer cooperatives, including primary processing products produced by cooperatives from agricultural raw materials of their own The production of members of these cooperatives as well as the work done (services) for members of the cooperatives is not less than 70 per cent; 3) agricultural producers, fisheries management organizations, which are graid-and Russian-made fisheries If they satisfy the following conditions: if in the total income from goods (work, services) for the calendar year preceding the calendar year in which the organizations apply for the payment of a single payment An agricultural tax, the share of revenue from the realization of their catches of aquatic biological resources and (or) produced by their own fish and other products from aquatic biological resources is at least 70 per cent; they perform fishing on the vessels of the fishing fleet belonging to They are entitled to property, or use them on the basis of charter contracts (berbot-charter and time-charters); 4) agricultural producers of fisheries management organizations (except those listed in subparagraph (c)) 3 of this paragraph) and individual entrepreneurs from the beginning of the following calendar year, if they satisfy the following conditions: if the average number of employees is determined in the manner determined by the federal authority the authority in the field of statistics for each of the The two calendar years preceding the calendar year in which the organization or individual entrepreneis apply for a single agricultural tax does not exceed 300; if the total income from Implementation of goods (works, services) for the calendar year preceding the calendar year in which the application for payment of a single agricultural tax is submitted, the share of income from the realization of their catches of aquatic biological resources and (or) by their own forces of fish and other products biological resources shall be no less than 70 per cent; 5) newly established in the current year (except those specified in subparagraphs 6 and 7 of this paragraph) from the beginning of the next calendar year, if in total income from the sale of goods (works, services) in the last reporting period in the current calendar year, defined in connection with the application of a different tax regime, share of income from the implementation of the agricultural production by these organizations production, including primary processing products, produced by Agricultural raw material of own production is not less than 70 per cent; 6) newly created agricultural consumer cooperatives created in the current calendar year from the beginning of the next calendar year, if in general The amount of revenue from the sale of goods (works, services) in the last reporting period in the current calendar year, defined in connection with the application of a different tax regime, share of proceeds from the sale of own agricultural produce members of agricultural consumer cooperatives, including The primary processing products produced by the cooperatives from their own production of the members of the cooperatives, as well as the work done (services) for members of the cooperative data, are at least 70 Interest; 7) newly created fisheries management organizations or newly registered individual entrepreneurs may apply for a single agricultural tax from the beginning of the following calendar year, subject to the following conditions: If, as a result of the last reporting period, in the current calendar year, the average number of employees, determined in accordance with the procedure established by the federal executive authority authorized in the field of statistics, does not exceed 300 (this rule does not apply to grado-and sown-forming Russian fisheries management organizations); if the total amount of revenues from the sale of goods (work, services) in the last reporting period in the current calendar year, as defined by in connection with the application of a different tax regime, share of revenue from sale The fish and/or the objects of aquatic biological resources, including their primary processing products, produced by their own forces from fish and/or water biological resources, are not less than 70 per cent; if they are fishing vessels owned by the fishing fleet or are using them on the basis of chartering contracts (bareboat-charters and time-charters); 8) newly registered individual entrepreneurs (excluding the individual entrepreneurs referred to in paragraph 7 of this paragraph) from the beginning of the next calendar year, if, for the period up to 1 October of this year, the general income from the sale of goods (works, services) in connection with the entrepreneurial activity The activities of such individual entrepreneurs as a proportion of the income from their agricultural production, including the primary processing products produced by them from their own agricultural raw materials, is at least 70 per cent. For the purposes of this paragraph, the proceeds of implementation shall be determined in accordance with the procedure provided for in articles 248 and 249 of this Code; the proceeds referred to in article 251 of this Code shall not be taken into account. "; 7) in article 346-3, paragraph 4: (a) The first paragraph should read: " 4. If the tax period does not meet the conditions set by paragraphs 2, 2, 2, 5 and 6 of article 346-2 of this Code, it is deemed to have lost the right to apply a single agricultural tax from the beginning of the tax year. in which there is a breach of the said restriction and (or) a failure to comply with the conditions. "; b) in the third paragraph of the word" reporting (tax) ", replace the word" tax "with" paragraph 6 " "paragraphs 2, 2-1, 5 and 6", replace the word "tax" with the word "tax", The words "fails to pay" should be replaced by the word "paid", the words "and the penalties" should be deleted. Article 2 Article 35 of the Law of the Russian Federation of 21 May 1993, No. 5003-I On customs tariff of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 821; Legislative Assembly of the Russian Federation, 1995, No. 32, art. 3204; N 48, sect. 4567; 1996, N 1, sect. 4; 1997, N 6, article 709; 1999, N 7, sect. 879; N 18, sect. 2221; 2000, N 22, sect. 2263; 2002, N 30, est. 3033; 2003, N 23, sect. 2174; N 28, st. 2893; 2004, N 35, sect. 3607; 2005, N 52, sect. 5581; 2006, N 47, sect. 4819; 2007, N 49, sect. 6071; 2008, N 49, sect. " (f) The Russian Federation of Russian vessels brought from the customs territory of the Russian Federation to the customs territory of the Russian Federation Within the customs territory of the Russian Federation, work on major repairs and (or) modernization was performed, provided that the work was completed before 1 September 2008. ". Article 3 -Federal Law dated 27.11.2010. N 311-FZ) Article 4 (Spconsumed by Federal Law of 02.10.2012) N 161-FZ) Article 5 Subparagraph 2 (b) and (b) of article 9, paragraph 3, of the Federal Law of 6 December 2007 333-FZ "On amendments to the Federal Law" On fishing and conservation of aquatic biological resources "and certain legislative acts of the Russian Federation" (Assembly of Laws of the Russian Federation, 2007, N 50, Art. 6.246) to be declared null and void. Article 6 Install that agricultural producers of fisheries management organizations and individual entrepreneurs wishing to adopt a tax system for agricultural products (a single agricultural tax) from January 1, 2009, is entitled to apply to the tax authorities at their place of residence (residence) application for payment of a single agricultural tax not later than February 15, 2009 if the following conditions are true: 1) if the average The number of employees, determined in accordance with the procedure established by the federal executive authority in the field of statistics, for 2007 and 2008 does not exceed 300 persons; (2) if the total income from the sale of goods (work, services) in 2008, the share of revenue from the realization of their catches of aquatic biological resources and (or) produced by their own fish and other products from aquatic biological resources is at least 70 per cent; 3) they perform fishing on vessels of the fishing fleet belonging to them or use them on the basis of chartering contracts (bareboat-charters and time-charters). Article 7 For the purpose of Chapter 25-1 of the Tax Code of the Russian Federation for the application of a fee of 15 per cent The rates stipulated in Article 333-3, paragraphs 4 and 5, of the said Code, for the recognition of the organizations of the Grado-e-soses-forming Russian fisheries management organizations apply the number criteria of the population (s) used until the day of the entry into force of this Federal Act. The number shall be applied within one month after the official publication of this Federal Law. Article 8 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article has been set differently. 2. Paragraph 2, subparagraphs (a) and (b) of paragraph 4 and article 1, paragraph 5, of this Federal Act shall enter into force on 1 July 2009. 3. Subparagraph 3 (b), subparagraph (c), of article 1, paragraph 4, of Article 2, 3 and 5 of this Federal Law shall enter into force one month after the date of its official publication. 4. The criterion of the number of inhabitants (employees), as set out in paragraph 6, paragraph 7, of article 333-3 of the Second Tax Code of the Russian Federation The wording of this Federal Law is applied after one month from the date of the official publication of this Federal Law. 5. The provisions of article 150, paragraph 15, of the second part of the Tax Code of the Russian Federation (in the wording of this Federal Law) are valid until 1 January. In 2010, and applied to Russian fishing fleets, for which the work on their major maintenance and (or) modernization performed outside the customs territory of the Russian Federation was completed before 1 September 2008 of the year. 6. The provisions of paragraph 1 of Article 207 of the Customs Code of the Russian Federation (in the wording of this Federal Law) are valid until 1 January. In 2010, for Russian fishing fleets, for which major maintenance and (or) modernization works performed outside the customs territory of the Russian Federation were completed before 1 September 2008. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 30 December 2008 N 314-FZ