Tax for the use of objects of aquatic biological resources. In what cases do individuals pay a fee for the use of wildlife and water resources? Concept and characteristics

Updated on 23.10.2017 06:01

In the Russian Federation there is a fee for the use of objects of the animal world, as well as a fee for the use of objects water resources. Consider in what cases it should be paid individuals and how its size is determined.

Payers of the fee and objects of taxation

The payers of the fee for the use of wildlife objects are recognized as individuals who receive, in accordance with the established procedure, a permit for the extraction of wildlife objects in the territory of the Russian Federation (clause 1, article 333.1 of the Tax Code of the Russian Federation). In other words, the payers of the fee are citizens who receive permission to extract hunting resources (hereinafter referred to as hunters).

The objects of taxation are objects of the animal world - animals and birds that are withdrawn from their habitat on the basis of a permit for the extraction of objects of the animal world, issued in accordance with the legislation of the Russian Federation (clause 1 of article 333.2, clause 1 of article 333.3 of the Tax Code of the Russian Federation).

An exception is made for representatives of the indigenous peoples of the North, Siberia and Far East Russian Federation (according to the List approved by Decree of the Government of the Russian Federation of April 17, 2006 N 536-r) and citizens who do not belong to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activity(according to the List approved by the Decree of the Government of the Russian Federation of 08.05.2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only such a number of animals that have been killed that is necessary solely to meet personal needs (in accordance with the limits established by the authorities) is not recognized as an object of taxation. executive power constituent entities of the Russian Federation in agreement with the authorized federal authorities executive power).

The procedure for obtaining a permit for the extraction of hunting resources

Any type of hunting is possible only after obtaining a permit for the extraction of hunting resources, which allows the capture or shooting of one or more individuals of wild animals (part 2 of article 29 of the Law of July 24, 2009 N 209-FZ).

The permit for the extraction of hunting resources shall indicate:

Information about the hunter and hunting license;

The type of hunting that is supposed to be carried out;

Information about the extracted hunting resources;

Quantity of the extracted hunting resources;

Dates of hunting and places of hunting.

A permit for the extraction of hunting resources is issued on the basis of the following documents (clause 4 of the Procedure for filing applications and applications, approved by Order of the Ministry of Natural Resources of Russia dated August 29, 2014 N 379):

Statements that state:

surname, name, patronymic (if any) of the applicant;

the type of hunting that is supposed to be carried out;

information about the extracted hunting resources and their quantity;

estimated time of hunting;

hunting grounds;

alleged tools and methods of hunting;

date of issue hunting license and its accounting series and number;

A document confirming the payment of the fee for the use of wildlife objects (submitted at the initiative of the hunter);

A document confirming the payment of the state duty for issuing a permit (submitted at the initiative of the hunter) (clause 10 of the Procedure for filing applications and applications).

Note. If the applicant is a foreign citizen temporarily residing in the Russian Federation, in order to obtain a permit, he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to an authorized body or an environmental institution. At the same time, a duly certified copy of the concluded agreement on the provision of services in the field of hunting management (clause 6 of the Procedure for filing applications and applications) must be attached to the application.

If you have not paid the fee, you will not be issued a hunting license.

Therefore, the payment of the fee is required to obtain a hunting permit.

Payment of fees for the use of wildlife objects

Hunters pay the amount of the fee upon receipt of a permit for the extraction of hunting resources at the location of the authority that issued such a permit (clauses 1, 3 of article 333.5 of the Tax Code of the Russian Federation).

A permit for the extraction of hunting resources (hereinafter referred to as the permit) is issued to a citizen, information about which is contained in the state hunting register, or to a foreign citizen temporarily staying in the Russian Federation and who has concluded an agreement on the provision of services in the field of hunting, if he hunts:

In fixed hunting grounds - legal entity and an individual entrepreneur who has concluded hunting agreements;

In public hunting grounds - by the executive authority of the constituent entity of the Russian Federation;

On specially protected natural areas- nature protection institutions stipulated by the legislation on specially protected natural areas.

A complete list of objects of taxation - animals and birds, for the extraction of which a fee is charged, as well as the fee rates are established by paragraphs 1 - 3 of Art. 333.3 of the Tax Code of the Russian Federation.

Note!

Wild animals that are not named in the specified list do not belong to the objects of the animal world, the removal of which from natural environment subject to a fee. So, without paying a fee, you can hunt hares, foxes, ducks, geese and other animals and birds not named in the list.

The amount of the fee is determined as the product of the number of animals (animals and (or) birds) that the hunter has the right to get in the process of hunting and the fee rate established for these animals.

Example. Calculation of the fee amount based on the number of animals harvested

The hunter was issued a permit to shoot five capercaillie. The fee for one capercaillie is 100 rubles.

The amount of the fee is 500 rubles. (100 rubles x 5).

When seizing young animals (under the age of one year) of wild ungulates, the fee rate for the use of wildlife objects is set at 50% of the established paragraph 1 of Art. 333.3 bets.

Example. Calculation of the amount of the fee for the removal of young wild animals

A permit was issued to shoot five wild boars, including two individuals under the age of one year. The fee for one wild boar is 450 rubles.

The amount of the fee is:

450 rub. x 3 + 450 rub. x 50% x 2 = 1800 rub.

Fee rates are set at 0 rubles if the use of wildlife objects is carried out (clause 3 of article 333.3 of the Tax Code of the Russian Federation):

In order to protect public health, eliminate the threat to human life, prevent diseases of agricultural and domestic animals, regulate species composition objects of the animal world, to prevent damage to the economy, the animal world and its habitat, as well as for the purpose of reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

Study of reserves, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

The fee is payable at the same time full size through the bank, and in case of its absence - through the cash desk of the rural or settlement body of local self-government.

Responsibility for violation of hunting rules

Hunting without an appropriate permit for the extraction of hunting resources is recognized as illegal (paragraph 8 of the Decree of the Plenum of the Supreme Court of the Russian Federation of October 18, 2012 N 21).

Violation of the rules of hunting entails the imposition of administrative fine in the amount of 500 to 4000 rubles. with or without confiscation of hunting tools or deprivation of the right to hunt for up to two years (part 1 of article 8.37 of the Code of Administrative Offenses of the Russian Federation).

Payment of a fee for the use of objects of aquatic biological resources

Formally, individuals who receive, in accordance with the established procedure, a permit for the extraction (catch) of aquatic biological resources in inland waters, in the territorial sea, on continental shelf of the Russian Federation are recognized as payers of the fee (clause 2 of article 333.1 of the Tax Code of the Russian Federation).

Fee rates for each object of aquatic biological resources are established by paragraphs 4, 5 of Art. 333.3 of the Tax Code of the Russian Federation per one ton of catch.

At the same time, citizens engaged in recreational and sport fishing without a permit for the extraction (catch) of aquatic biological resources are not payers of the fee.

Also, the fee is not paid by citizens engaged in recreational and sport fishing in water bodies or parts thereof, specially provided for the organization of this type of fishing, on the basis of permits (licenses, vouchers) issued by organizations - organizers of amateur and sport fishing, since in such cases the payers of the fee these organizations are (Letter of the Ministry of Finance of Russia dated January 31, 2007 N 03-06-05-03 / 1).

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Fee for the use of objects of water and biological resources belongs to the category of fees for the use natural resources. Its order and size is regulated by law, and the timing of collection - by local law. In the article we will consider what is included in the fee for the use of water resources, how the payment is calculated.

What is the fee for the use of aquatic biological resources?

Objects of water and biological resources - this is the general wording for defining this type of charge. Let's see what it includes:

1. For the production of fish, as well as other marine animals or plants.
2. Work on the creation and normalization of documentation on the composition and properties of waters used in reservoirs with fish.
3. For the implementation of fisheries scientific research which are carried out in order to assess stocks, as well as to further develop recommendations for optimizing the use of aquatic biological resources.
4. Realization of cultivation of algae, shellfish, etc. in reservoirs and reservoirs of a natural type.
5. Restoration of water resources in reservoirs and reservoirs existing in natural conditions.
6. Help in adapting to water conditions for shellfish, algae, etc.

It is these activities that are subject to the fee for the reason that they are subject to licensing. Without licensing and timely payment of the fee, the implementation of such activities is illegal and may result in criminal liability. Read also the article: →, → (paid if the company is unable to dispose of products).

Collection Features

In order to visually consider the features of the fee for the use of water and biological resources, let's refer to the following table:

The legislative framework

Most full information how and under what conditions the fee is paid can be obtained from the current documents of modern legislation. Only a few among them determine and regulate the fee for the use of water resources. The following table will help you visualize them:

emergence legislative framework, regulating the features and nuances of the fee for the use of water resources, refer to 2004. Since then, the laws have changed and modernized. Today, the laws established in 2014 are in force.

How to calculate the payment amount? Example

The amount of the payment depends on the individual characteristics in which the individual or legal entity works. Therefore, in different conditions fees will vary accordingly. To calculate it in modern legislation, there is a special form that allows you to easily calculate your own personal fee. This formula looks like this:

Fee amount = Interest rate* Number of objects

The interest rate is set for each type of object on which work takes place. Thus, in order to carry out the calculation, it is necessary to know the area in which the fishery is carried out; the type of object being fished for, as well as the amount received.

Consider the following example, which shows how to correctly calculate the fee. Cod is fished in the Barents Sea. The amount of fish received is 300 tons. It turns out that the fee \u003d 5000 (rate for 1 ton of cod caught) * 300 \u003d 1,500,000 rubles.

All the data necessary for self-calculation of the fee can be clarified at the district office tax service. In addition, you can ask tax officials to make a calculation or help with calculations.

Data submission procedure

Data that must be provided when implementing activities in relation to water resources, incl. biological, are divided into two types. These are data on the obtained permits, as well as data on the results of activities. At the same time, individuals do not have to provide the tax authority with information about the permits received. For individuals and legal entities, this action is mandatory. Let's present the provision data different types information in table format:

According to modern legislation, the payer of the fee does not have the right to claim a refund of the overpayment, adjust the amount established fee independently, as well as to make payments in accordance with the actual results of the catch.

Features of payment and conditions of legislation. Example

If the necessary data on obtaining a permit for the implementation of activities or the results of work are not provided on time, then a fine of 200 rubles will have to be paid for each document not provided. There is also a penalty for non-payment of the fee or late payment. The very direct obligation to pay the fee is determined not by the catch of aquatic biological resources, but by the fact of issuing a permit for the implementation of this activity.

There are three types of fees established for this activity:

• lump sum. The fee is paid in the month following the expiration of the permit, but no later than the 20th.
• regular. It is calculated according to the formula: (amount of fees - the amount of a one-time fee) / duration of the permit (in months).
• one-time. The fee is paid upon receipt of a mining permit and is 10% of the calculated fee.

Let us turn to the following example of step-by-step calculations for each of the types of contributions.

1. Data for calculations. Fishing is carried out in the Barents Sea for cod, the catch is 200 tons, and the by-catch is 100 tons, the rate per ton of catch is 5,000 rubles, and 1 ton of by-catch is 20 rubles. The duration of the permit is 9 months.
2. The amount of the fee will be 1,000,000 rubles (5,000 rubles * 200 tons of cod).
3. The one-time fee will be 1,000,000 * 10% = 100,000 rubles.
4. Regular payments are made every month and amount to 1,000,000 - 100,000 (one-time fee) = 900,000 rubles; 900,000 / 9 (months of the permit) = 100,000 rubles monthly fee. One time fee = 20 * 100 = 2000.

Accounting for preferential categories of citizens when paying tax

Concerning the persons paying the fee, the privileges determined by the law apply. At the same time, a number of types of benefits are known, when persons are completely exempted from paying the fee, and when they receive a discount on its payment:

1. Representatives of small nationalities living on the territory of Siberia, the North, the Far East, the list of which approved by the government RF. Also exempt from the fee are persons permanently residing in these territories, for whom fishing and hunting is the basis of existence.
2. A 0% rate is provided to persons who use fishing for acclimatization or reproduction of aquatic biological resources. A similar rate is given to those who fish for monitoring or research purposes.
3. The rate is 15%. Provided to fishery organizations approved by the government of the Russian Federation; Russian fishery organizations; fishing artels; individual entrepreneurs whose activities correspond to the activities of fishery organizations.

You can find out if you belong to privileged categories of citizens at the regional tax office.

Frequently Asked Questions about Water Fees

Question number 1. Who pays the prescribed fee?

Individuals pay fees to the address of the authority that issued the permit for the implementation of activities (except for individual entrepreneurs). Legal entities and individual entrepreneurs pay a fee at the place of their registration.

Question number 2. Who issues permits for activities?

Permission to carry out activities is issued federal agency on fisheries after the submission by an individual or legal entity of the relevant application.

Question number 3. What does the collection rate depend on?

The fee rate is carried out by the Tax Code of the Russian Federation and depends on the area in which fishing is carried out (Barents Sea, Sea of ​​Azov, etc.)

Question number 4. Is the issuance of permits free?

To date, permits for the extraction of aquatic biological resources are issued after the preliminary payment of a state duty, which is about 200 rubles for legal entities and 100 rubles for individuals.

Question number 5. In what form is the data submitted to the tax authority?

Data is submitted to the tax authority only in accordance with the form established by law, which can be downloaded from the official website of the Federal Tax Service.

Fees for the use of objects of the animal world and aquatic biological resources are regulated by the Chapter 25.1. Tax Code of the Russian Federation.

Payers of the fee for the use of wildlife and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs who receive a license (permit) for the use of wildlife and aquatic biological resources on the territory of the Russian Federation (Article 333.1 of the Tax Code of the Russian Federation).

Objects of taxation are objects of the animal world and aquatic biological resources, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of the animal world and aquatic biological resources.

Objects of the animal world and objects of aquatic biological resources are not recognized as objects of taxation, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East and persons who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of existence (Article 333.2 of the Tax Code of the Russian Federation).

The Tax Code establishes rates in rubles for objects of the animal world, for objects of aquatic biological resources and for marine mammals.

Fee rates for objects of aquatic biological resources are set at 0 rubles when they are used for the following purposes:

protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of biological resources, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of aquatic biological resources;

· study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation (Article 333.3 of the Tax Code of the Russian Federation).

Fee rates for objects of aquatic biological resources for town and village forming Russian fishery organizations are established by the Tax Code at a rate of 15% of the established rates.

The amount of the fee for the use of objects of the animal world and aquatic biological resources is determined in relation to each object as the product of the corresponding number of objects and the fee rate established for the corresponding object of the animal world of aquatic biological resources (Article 333.4 of the Tax Code of the Russian Federation).

Payers pay the amount of the fee for the use of wildlife objects upon receipt of a license (permit) for the use of wildlife objects at the location of the authority that issued the license.

Payers pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions.

The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. A one-time fee is paid upon obtaining a license (permit).

The remaining amount of the fee is paid equal shares in the form of regular contributions during the entire period of validity of the license (permit) on a monthly basis no later than the 20th day.

The fee for the use of objects of aquatic biological resources is paid:

· payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit);

Payers - organizations and individual entrepreneurs - at the place of their registration (Article 333.5 of the Tax Code of the Russian Federation).

Upon the expiration of the license (permit) for the use of objects of the animal world, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of fees for unrealized licenses. Set-off or refund of the amount of the fee is carried out subject to the submission of documents, the list of which is approved by the federal tax authority (Article 333.7 of the Tax Code of the Russian Federation).

water tax

water tax regulated by chapter 25.2. Tax Code of the Russian Federation.

Taxpayers are organizations and individuals engaged in special and (or) special water use. Organizations and individuals engaged in water use on the basis of agreements or decisions concluded and adopted after the entry into force of the Water Code (Article 333.8 of the Tax Code of the Russian Federation) are not recognized as taxpayers.

Types of use of water bodies:

1. Water intake from water bodies;

2. Use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses;

3. Use of water bodies without water intake for hydropower purposes;

4. The use of water bodies for the purpose of floating wood in rafts and purses (Article 333.9 of the Tax Code of the Russian Federation).

The tax base is determined by the taxpayer separately for each water body:

· When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period;

· When using the water area of ​​water bodies, with the exception of wood floating in rafts and purses, the tax base is determined as the area of ​​the provided water space;

· When using water bodies without water intake for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period;

· When using water bodies for the purpose of floating wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the distance of the rafting, expressed in kilometers, divided by 100 (art. 333.10 of the Tax Code of the Russian Federation).

A quarter is recognized as a tax period (Article 333.11 of the Tax Code of the Russian Federation).

The Tax Code establishes the amount of tax rates for the basins of rivers, lakes, seas and economic regions RF.

When water is withdrawn in excess of the established water use limits, the rates for such an excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.

The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per 1,000 cubic meters of water.

The taxpayer calculates the amount of tax independently as the product of the tax base and the corresponding tax rate.

The tax amount is paid at the location of the object of taxation no later than the 20th day of the month following the expired tax period. Tax return submitted by the taxpayer to the tax authority at the location of the object of taxation within the period established for the payment of tax (Articles 333.13-333.15 of the Tax Code of the Russian Federation).

The fee for the use of wildlife and aquatic biological resources is not a tax, but a fee included in tax system Russia and regulated by the Tax Code of the Russian Federation. In fact, these are even two fees - one for the use of objects of the animal world, the second for the use of objects of aquatic biological resources. But they are so close that they are united into a single entity.

Chapter 25.1 of the Tax Code of the Russian Federation is devoted to the collection, which establishes the basis for this payment to the budget by organizations and individual entrepreneurs. Also of great importance is the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 26, 2007 N 45, which clarifies the main issues of applying the fee.

Payers

Payers of fees for the use of wildlife and aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive permission in the prescribed manner:

• for the extraction of objects of the animal world in the territory of the Russian Federation;
• for the extraction (catch) of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in its exclusive economic zone, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Svalbard archipelago.

Objects of taxation

Fees are subject to objects of the animal world and aquatic biological resources, named in Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of an issued permit.

Article 333.3 of the Tax Code of the Russian Federation lists animals, birds, fish and other inhabitants of water bodies, which are thus recognized as objects of taxation with these fees.

Fees not subject to objects of the animal world and aquatic biological resources, the use of which is carried out:

• to meet personal needs of representatives of the indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list of the Government of the Russian Federation);
• persons permanently residing in places of traditional habitat and management of indigenous small taxes, if hunting and fishing are the basis of their existence.

There are limits on the use of wildlife and aquatic biological resources, they are established by the executive authorities of the constituent entities of the Russian Federation.

Collection rates

Fee rates are established by the Tax Code of the Russian Federation:

• for each object of the animal world - paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation;
• for each object of aquatic biological resources - paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation;
• for each object of aquatic biological resources - marine mammals - paragraph 5 of Art. 333.3 of the Tax Code of the Russian Federation.

Under certain conditions, it is possible to apply a zero rate (clauses 3 and 6 of Article 333.3), as well as reduced rates fees (clause 2 and clause 7 of article 333.3).

Mandatory conditions

The authorities that issued a permit for the extraction of wildlife and / or a permit for the extraction (catch) of aquatic biological resources, no later than the 5th day of each month, submit to the tax authorities at the place of their registration the following information:

• on issued permits;
• on the amount of the fee payable for each permit;
• on the timing of the payment of fees.

Information is submitted according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21 / [email protected], from 26.02.2006 N SAE-3-21/ [email protected]).

Organizations and individual entrepreneurs that have received the relevant permit, no later than 10 days from the date of its receipt, submit to the tax authority at the location of the authority that issued the specified permit, information:

• on the obtained permits for the extraction of wildlife objects;
• on the amount of the fee to be paid;
• about the amount of fees actually paid.

Information is submitted according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21 / [email protected], from 26.02.2006 N SAE-3-21/ [email protected]).

Upon the expiration of the permit for the extraction of objects of the animal world, organizations and individual entrepreneurs have the right to apply for a set-off or refund of fees for unrealized permits.

Set-off or refund of the amount of the fee is carried out in the manner prescribed by Ch. 12 of the Tax Code of the Russian Federation, subject to the submission of relevant documents.

The procedure for allocating quotas for catching (harvesting) of aquatic biological resources for scientific research purposes, educational and cultural and educational purposes was approved by Decree of the Government of the Russian Federation of November 26, 2008 N 887.

The distribution of the total allowable catches of aquatic biological resources in relation to the types of quotas for their production (catch) is established by Decree of the Government of the Russian Federation of December 15, 2005 N 768.

Fee payment procedure

The terms and procedure for paying the fee are specified in Art. 333.5 of the Tax Code of the Russian Federation.

Payers of the fee for the use of objects of the animal world (except for aquatic biological resources) pay the fee upon receipt of a permit for extraction.

Payers of the fee for the use of objects of aquatic biological resources pay it in the form of one-time and regular contributions, as well as in cases provided for by the Tax Code of the Russian Federation - a lump-sum fee.

The fee for the use of wildlife objects is paid at the location of the authority that issued the permit for the extraction of wildlife objects.

The fee for the use of objects of aquatic biological resources is paid:

• payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the permit for the extraction (catch) of aquatic biological resources;
• payers - organizations and individual entrepreneurs - at the place of their registration.

Fees are credited to the accounts of the federal treasury with subsequent distribution by budgets.

(Chapter 25.1 Tax Code)

Includes two fees:

1) fee for the use of wildlife objects;

2) fee for the use of objects of aquatic biological resources.

Payers – legal entities and individuals obtaining licenses for the use of the relevant objects of the animal world and aquatic biological resources.

Legal entities and citizens can carry out the following types of use of wildlife ( Federal Law No. 52-FZ of April 24, 1995 "On the Fauna"):

• fishing, including the capture of aquatic invertebrates and marine mammals;

  extraction of objects of the animal world, not classified as objects of hunting and fishing, etc.

Collection rates established by Article 333.3 of the Tax Code, depending on the type of objects of the animal world and objects of aquatic biological resources.

The amount of the fee for the use of objects of the animal world is paid upon receipt of a license (permit) for the use of objects of the animal world in full.

The amount of the fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions. The amount of a one-time fee is determined as 10 percent of the calculated amount of the fee and is paid upon receipt of a permit for the extraction (catch) of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the permit for the extraction (catch) of aquatic biological resources on a monthly basis no later than the 20th day.

Organizations and individual entrepreneurs using objects of wildlife and aquatic biological resources under a license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authority information on the licenses (permits) received, the amount of the fee payable, and the amounts actually paid. For individuals who are not individual entrepreneurs, reporting is not provided.

3.6. water tax

(Chapter 25.2 Tax Code)

Taxpayers - organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation.

Organizations and individuals engaged in water use on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded and adopted after the entry into force, are not recognized as taxpayers. Water Code of the Russian Federation(after 01/01/2007).

Table 9

Objects of taxation and tax base for water tax

The list of types of water use not recognized as objects of taxation is established in Clause 2 of Art. 333.9 NK.

Features of the definition tax base :

1) When water is withdrawn - the volume of water withdrawn from the water body for the tax period.

This volume is determined on the basis of the readings of water meters, reflected in the log of primary accounting for water use. In the absence of water measuring instruments, the volume of water taken is determined based on the operating time and performance of technical means. If it is not possible to determine the volume of water withdrawn based on the operating time and performance of technical means, the volume of water withdrawn is determined based on water consumption rates.

2) When using the water area of ​​water bodies - the area of ​​the provided water space.

This area is determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement), according to the materials of the relevant technical and project documentation.

Taxable period - quarter.

tax rates (Art. 333.12 NK) are set differentially depending on:

a) on the type of water use;

b) from the economic region;

c) from the basin of rivers, lakes, seas.

Starting from 2015, water tax rates will increase (index) by 15% annually.

The tax is paid, and the declaration is submitted to the tax authority no later than the 20th day of the month following the expired tax period.