Fee for fauna. Fees for the use of fauna and aquatic biological resources. How to obtain a mining permit
Who pays?
Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use objects of the animal world and/or objects of aquatic biological resources
- extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use;
- extracted from waste (losses) of mining production, if such extraction is subject to separate licensing;
- extracted from the subsoil outside the territory of the Russian Federation, if this production is carried out in territories under the jurisdiction of the Russian Federation.
The taxpayer is subject to registration as a mineral extraction tax payer at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation within 30 calendar days from the date of state registration of the license (permit) for the use of the subsoil plot. The location of the subsoil plot in this case is the territory of the constituent entity of the Russian Federation on which the subsoil plot is located. If the subsoil is located in an exclusive economic zone, or outside the Russian Federation, then at the location of the organization or at the place of residence of an individual.
When to pay?
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 contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of a license (permit) to use objects of aquatic biological resources. The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) for the use of aquatic biological resources on a monthly basis no later than the 20th day.
Where to pay?
Payment of the fee (tax) for the use of objects of the animal world is made by payers at the location of the body that issued the license (permit) for the use of objects of the animal world.
Payment of a fee (tax) for the use of objects of aquatic biological resources is made:
payers - individuals, with the exception of individual entrepreneurs - at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources;
payers - organizations and individual entrepreneurs - at the place of their registration.
Reporting
Organizations and individual entrepreneurs carrying out the use of objects of the animal world and/or the use of objects of aquatic biological resources under a license (permit) for the use of objects of the animal world, no later than 10 days from the date of receipt of such a license, submit to the tax authority at the location of the authority that issued the said license , information on licenses received for the use of wildlife objects, the amounts of fees payable, and the amounts of fees actually paid.
Information is submitted by organizations and individual entrepreneurs engaged in the use of wildlife and the use of aquatic biological resources, according to forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
How many?
The amount of the fee (tax) is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the corresponding rate. Payers pay the amount of the fee for the use of objects of the animal world upon receipt of a license (permit) for the use of objects of the animal world.
The tax base
Objects of taxation are objects of animal life (wild fauna) and objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of an appropriate license.
Tax rates
Collection rates for each animal object are set in fixed amounts. So, for a musk ox or bison the rate is 15,000 rubles; for a brown bear - 6,000 rubles; for pheasant, black grouse - 20 rubles. Rates are set in a similar way for each object of aquatic biological resources.
The fee rates for each object are set at 0 rubles in cases where the use of such objects is carried out for the purpose of protecting public health, eliminating threats to human life, protecting farm and domestic animals from diseases, regulating the species composition of fauna, and preventing 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;
Fees for the use of wildlife objects and for use |
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Fee rate | tax payment deadline | normative act |
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Name of animal object | Fee rate in rubles (per animal) | 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; The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions: a one-time fee of 10% is paid upon receipt of a license (permit) for the use of objects of aquatic biological resources; regular fees are paid during the validity period of the license (permit) monthly no later than the 20th day | Chapter 25.1 "Fees for the use of fauna and for the use of aquatic biological resources" of the Tax Code |
Muskox, a hybrid of bison and bison or livestock | |||
Bear (except for Kamchatka populations and white-breasted bear) | |||
Brown bear (Kamchatka populations), white-breasted bear | |||
Red deer, elk | |||
Sika deer, fallow deer, bighorn sheep, Siberian mountain goat, chamois, aurochs, mouflon | |||
Roe deer, wild boar, musk deer, lynx, wolverine | |||
Wild reindeer, saiga | |||
Sable, otter | |||
Badger, marten, marmot, beaver | |||
Raccoon | |||
Steppe cat, jungle cat | |||
European mink | |||
Capercaillie, stone capercaillie | |||
Ular Caucasian | |||
Pheasant, black grouse, water rail, small crake, tiny crake, crake, large crake, moorhen | |||
When removing young animals (under one year of age) of wild ungulates, the fee rates for the use of wildlife objects are set at 50% of the established rates |
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When using objects of the animal world for the purposes of: Protecting public health, eliminating threats to human life, - protecting against diseases of agricultural and domestic animals, Regulation of the species composition of fauna objects, Preventing damage to the economy, wildlife and its habitat, - for the purpose of reproduction of wildlife objects, carried out in accordance with the permission of the authorized executive body, Also for scientific purposes in accordance with the legislation of the Russian Federation | |||
Name of the object of aquatic biological resources | Fee rate in rubles (per ton) | ||
Far Eastern Basin (internal sea waters, territorial sea, exclusive economic zone of Russia and the Russian continental shelf in the Chukchi, East Siberian, Bering, Okhotsk, Sea of Japan and the Pacific Ocean) |
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Pollock of the Sea of Okhotsk | |||
Pollock from other fishing areas | |||
Kamchatka crab of the western coast of Kamchatka | |||
North Sea of Okhotsk Kamchatka crab | |||
Kamchatka crab from other fishing areas | |||
Crab blue | |||
Equal-thorn crab | |||
Snow crab (birdie) | |||
Snow crab (opilio) | |||
Red snow crab, snow crab angulatus | |||
Spiny crab of the southern Kuril Islands | |||
Spiny crab from other fishing areas | |||
Hairy quadrangular crab of the south-eastern Sakhalin and Aniva Bay zone of the Sea of Okhotsk and south-western Sakhalin zone of the Sea of Japan | |||
Four-cornered hairy crab from other fishing areas | |||
Angled tail shrimp | |||
Northern shrimp | |||
Grass shrimp | |||
Crested shrimp | |||
Other types of shrimp | |||
Coho and Chinook salmon | |||
Gray sea urchin | |||
Black sea urchin | |||
Other sea urchin | |||
Scallop | |||
Sturgeon | |||
Northern Basin (White Sea, internal sea waters, territorial sea, exclusive economic zone of Russia and the Russian continental shelf in the Laptev Sea, Kara Sea, as well as in the Barents Sea and the Spitsbergen archipelago area) |
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Scallop | |||
Sea bass | |||
Shrimp | |||
Kamchatka crab | |||
Other objects of aquatic biological resources | |||
Baltic Basin (internal sea waters, territorial sea, exclusive economic zone of Russia and Russian continental shelf in the Baltic Sea, Vistula, Curonian and Finnish Lagoons) |
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Salaka (herring) | |||
Sprat (sprat) | |||
Flounder turbot | |||
Flounder of other species | |||
Other objects of aquatic biological resources | |||
Caspian Basin (areas of the Caspian Sea in which Russia exercises jurisdiction over fisheries) |
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Caspian sprat | |||
Sturgeon | |||
Other objects of aquatic biological resources | |||
Azov-Black Sea basin (internal sea waters and territorial sea, Russia's exclusive economic zone in the Black Sea, areas of the Azov Sea with the Taganrog Bay in which Russia exercises jurisdiction over fisheries) |
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Flounder-kalkan | |||
Mullet of all types | |||
Sprat (sprat) | |||
Sturgeon | |||
Other objects of aquatic biological resources | |||
Rivers, lakes, reservoirs |
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Sturgeon | |||
Salmon, chinook salmon, autumn Amur chum salmon, coho salmon, nelma, taimen, sockeye salmon, Baltic salmon | |||
Chum salmon, masu salmon, brown trout | |||
Baikal white grayling, eel, whitefish, muksun | |||
Kunja, char, palia, trout of all types, lenok, whitefish, omul, redhead, peled, dolly malma, barbel, blackback, fish (cheese), asp, grayling, shemaya, grass carp, silver carp, kutum, catfish, lamprey | |||
Large particles (except pike perch) | |||
Rhipus, ram, roach, vendace | |||
Other objects of aquatic biological resources | |||
Name of the object of aquatic biological resources - marine mammal | Fee rate in rubles (per mammal) | ||
Killer whale and other cetaceans (except beluga) | |||
Pacific walrus | |||
Fur seal | |||
Gray seal | |||
Harp seal, bearded seal, hooded seal (with the exception of harp seals under one year of age (belek, khokhlushi, serka) | |||
Harp seal under one year of age (belek, khokhlusha, serka) | |||
Lionfish, sealed seal | |||
Ringed seal, Caspian seal, Baikal seal, common seal | |||
When using objects of aquatic biological resources for the purposes of: Public health protection, Eliminating threats to human life, Protection against diseases of farm and domestic animals, Regulation of the species composition of objects of aquatic biological resources, Preventing damage to the economy, wildlife and their habitats, For the purpose of reproduction of objects of aquatic biological resources, carried out in accordance with the permission of the authorized executive body; Reserve studies and industrial expertise, For scientific purposes in accordance with the legislation of the Russian Federation. | |||
for city- and settlement-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation, reduced collection rates are established |
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Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation for individual entrepreneurs who meet the criteria provided for fishery organizations in paragraph seven of paragraph 7 of Article 333.3 of the Tax Code of the Russian Federation are set at 15 percent of the fee rates provided for paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation |
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KBK
KBK 18210704010011000110 Fee for the use of wildlife objects
KBK 18210704020011000110 Fee for the use of objects of aquatic biological resources (excluding inland water bodies)
KBK 18210704030011000110 Fee for the use of objects of aquatic biological resources (for inland water bodies)
Check the debt yourself!
If you are an individual, you can easily check your land tax debt yourself - Taxpayer’s Personal Account.
The legislative framework
Show/hide: Tax Code of the Russian Federation (Tax Code of the Russian Federation) part 2 Chapter 25.1. FEES FOR THE USE OF WILDLIFE OBJECTS AND FOR THE USE OF WATER BIOLOGICAL RESOURCES OBJECTSin the total income from the sale of goods (works, services), the share of income from the sale of aquatic biological resources obtained (caught) by them and (or) other products from aquatic biological resources produced from aquatic biological resources obtained (caught) by them is at least 70 percent for the calendar year preceding the year of issue of the permit for the extraction (catch) of aquatic biological resources;
the number of workers, taking into account family members living with them as of January 1 of the calendar year in which the permit for the extraction (catch) of aquatic biological resources is issued, is at least half the population of the corresponding locality.
For the purposes of this chapter, fishery organizations are recognized as organizations engaged in fishing and (or) production of fish and other products from aquatic biological resources (including on fishing fleet vessels used on the basis of charter agreements) and selling these catches and products, provided that in the total income from the sale of goods (works, services) of such organizations, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced from them is at least 70 percent.
(Clause 7 as amended by Federal Law dated December 30, 2008 N 314-FZ)
8. Lost power. - Federal Law of December 30, 2008 N 314-FZ.
9. Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article for individual entrepreneurs who meet the criteria provided for fishery organizations in paragraph seven of paragraph 7 of this article are set at 15 percent of the fee rates provided for in paragraphs 4 and 5 of this article.
(Clause 9 introduced by Federal Law dated 04/21/2011 N 70-FZ)
Article 333.4. Procedure for calculating fees
1. The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world specified in paragraphs 1 - 3 of Article 333.3 of this Code, as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.
2. The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources specified in paragraphs 4 - 7 of Article 333.3 of this Code, as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources for start date of the permit validity period.
Article 333.5. Procedure and deadlines for payment of fees. Procedure for crediting fees
1. The payers specified in paragraph 1 of Article 333.1 of this Code pay the amount of the fee for the use of objects of the animal world upon receipt of permission to harvest objects of the animal world.
2. The payers specified in paragraph 2 of Article 333.1 of this Code pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions, as well as in cases provided for by this chapter - a one-time contribution.
(as amended by Federal Laws dated December 6, 2007 N 333-FZ, dated December 30, 2008 N 314-FZ)
The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10 percent.
Payment of a one-time fee is made upon receipt of permission to extract (catch) aquatic biological resources.
(as amended by Federal Law dated November 29, 2007 N 285-FZ)
The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, 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 every month no later than the 20th day.
(as amended by Federal Law dated November 29, 2007 N 285-FZ)
The amount of the fee for the use of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources is paid in the form of a one-time fee no later than the 20th day of the month following the last month of the validity period permits for the extraction (catch) of aquatic biological resources.
2.1. Lost power. - Federal Law of December 30, 2008 N 314-FZ.
3. Payment of the fee for the use of objects of the animal world is made by payers at the location of the body that issued the permit for the extraction of objects of the animal world.
(as amended by Federal Law dated July 24, 2009 N 209-FZ)
Payment of fees for the use of objects of aquatic biological resources is made:
payers - individuals, with the exception of individual entrepreneurs - at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources;
(as amended by Federal Law dated November 29, 2007 N 285-FZ)
payers - organizations and individual entrepreneurs - at the place of their registration.
(Clause 3 as amended by Federal Law dated July 27, 2006 N 144-FZ)
4. Amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.
(as amended by Federal Law dated December 28, 2004 N 183-FZ)
Article 333.6. The procedure for submitting information to bodies issuing licenses (permits)
1. Bodies issuing, in accordance with the established procedure, a permit for the extraction of objects of the animal world and 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 information about the issued permits, the amount of collection subject to payment for each permit, as well as information about the deadlines for paying the fee.
(as amended by Federal Laws dated November 29, 2007 N 285-FZ, dated July 24, 2009 N 209-FZ)
2. Forms for presenting information by bodies issuing permits in the prescribed manner are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
(as amended by Federal Laws dated June 29, 2004 N 58-FZ, dated July 29, 2004 N 95-FZ, dated July 24, 2009 N 209-FZ)
Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offset or return of collection amounts for unrealized permits
(as amended by Federal Law dated July 24, 2009 N 209-FZ)
1. Organizations and individual entrepreneurs carrying out the use of objects of the animal world under a permit for the extraction of objects of the animal world, no later than 10 days from the date of receipt of such permission, submit to the tax authority at the location of the body that issued the specified permit, information about the received permits for the extraction of animal objects world, the amounts of fees payable and the amounts of fees actually paid.
Upon expiration of the validity period of a permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority at the location of the body that issued the said permit for a credit or refund of the fees for unrealized permits for the extraction of wildlife objects issued by the authorized body.
(as amended by Federal Laws dated July 27, 2006 N 144-FZ, dated July 24, 2009 N 209-FZ)
Offset or refund of fee amounts for unrealized permits for the extraction of wildlife objects is carried out in the manner established by Chapter 12 of this Code, subject to the submission of documents, the list of which is approved by the federal tax authority.
(as amended by Federal Law dated July 24, 2009 N 209-FZ)
2. Organizations and individual entrepreneurs using objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, no later than 10 days from the date of receipt of such a permit, submit to the tax authorities at the place of their registration information about the received permits for extraction (catch) aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.
(as amended by Federal Law dated November 29, 2007 N 285-FZ)
Organizations and individual entrepreneurs shall submit information on the number of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration no later than the deadlines for payment of a one-time fee established paragraph five of paragraph 2 of Article 333.5 of this Code, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
(paragraph introduced by Federal Law of December 30, 2008 N 314-FZ)
3. The information specified in paragraphs 1 and 2 of this article is submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, in forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees .
Fees for the use of fauna and aquatic biological resources
R.R. Yarullin, Doctor of Economics, Professor, Bashkir ASSU under the President of the Republic of Belarus
In Russian legislation, the animal world is recognized as the property of the peoples of the Russian Federation, an integral element of the natural environment and biological diversity of the Earth, a renewable natural resource, an important regulating and stabilizing component of the biosphere, fully protected and rationally used to meet the spiritual and material needs of citizens of the Russian Federation.
Currently, in the context of the environmental crisis, it becomes relevant to carry out activities aimed at preserving the unique fauna and aquatic biological resources of our country. For these purposes, Russia has established fees for the use of fauna and for the use of aquatic biological resources. The amount of fees is credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation. The funds received are used to support the bodies monitoring the safety of wildlife; to carry out activities designed to combat violators of legislation in the field of wildlife protection, etc.
Before January 1, 2004, the specified fee was charged in accordance with the following federal laws:
1) “On the animal world” dated April 24, 1995, No. 52-FZ;
2) “On the continental shelf of the Russian Federation” dated November 30, 1995, No. 187-FZ;
3) “On the exclusive economic zone of the Russian Federation” dated December 17, 1998, No. 191-FZ;
4) “On internal sea waters, the territorial sea and the adjacent zone of the Russian Federation” dated July 31, 1998, No. 155-FZ.
The maximum amounts of this fee were determined by a by-law - Decree of the Government of the Russian Federation dated January 4, 2000 No. 1 “On the maximum amounts of fees for the use of wildlife objects classified as hunting objects, the removal of which from their habitat without a license is prohibited.” The specific amount of the fee was set by the executive authorities of the constituent entities of Russia.
However, to create a unified regulatory framework, ensure coordination of activities
federal executive authorities failed. These laws did not contain a clear statement of the procedure for calculating and paying into the budget fees for the use of fauna and aquatic biological resources. This made it difficult to administer payments and predict possible revenues from them.
On January 1, 2004, a new chapter of the Tax Code of the Russian Federation came into force - Chapter 25.1 “Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources,” which are part of the system of federal fees and are collected in accordance with the norms of the Tax Code.
Initially, the legislator planned to include two chapters in the text of part two of the Tax Code of the Russian Federation (TC RF), each of which would regulate its own type of collection. But this was not done. The technique used cannot be explained by the high degree of similarity in the legal nature of these fees. According to the author, this is rather a consequence of another technical error by the legislator. A significant part of the elements of the legal characteristics of each of the fees under consideration is specific. Not only the objects of these fees differ, but also their payers, rates, and the procedure for their payment. As a result, in the text of each article of Chapter 25.1 of the Tax Code, the legislator is forced to establish a regulated element of taxation, taking into account the specific application for a particular fee.
Based on Article 333.1 of the Tax Code of the Russian Federation, payers of fees are recognized as organizations and individuals, including entrepreneurs, who are divided into two groups:
1) using objects of the animal world (except for objects of aquatic biological resources);
2) using objects of aquatic biological resources in inland waters, in the territorial sea, on 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 area of the Spitsbergen archipelago.
A mandatory condition for carrying out activities related to the exploitation of wildlife and aquatic biological resources is obtaining a license or permit in the prescribed manner.
Accordingly, the objects of taxation are considered to be objects of the animal world and objects of water.
natural biological resources in accordance with the list provided for in the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of licenses or permits for the use of objects of the animal world, and objects of aquatic biological resources, issued in accordance with Russian legislation.
Objects used for the personal needs of small peoples of the North, Siberia and the Far East, as well as by persons for whom hunting and fishing are the basis of their existence are not subject to taxation.
Fee rates are differentiated by type of resource used and are expressed in rubles. To calculate the amounts payable to the budget, three groups (tables) of rates have been developed that are used in:
In relation to objects of the animal world (wild predatory, fur-bearing and ungulate animals, wild birds);
Regarding objects of water resources (fish, crabs, shrimp);
The relationship of marine mammals as a special type of aquatic biological resources (cetaceans, seals, etc.).
For objects of the animal world, one animal is taken as a unit of the tax base. The highest rate is provided for the seizure of a musk ox - 15,000 rubles.
Collection rates for the second group are determined on a per ton basis and differ not only by type of resource, but also by water basin. The highest fee rates have been introduced for crab fishing - 35,000 rubles.
Within the third group, rates are set for one ton of mammal. The highest rate is set for the catch of killer whales and other cetaceans - 30,000 rubles.
The amount of the fee is equal to the product of the corresponding number of taxable objects of the animal world and the fee rate established for this type of resource.
Chapter 25.1 of the Tax Code of the Russian Federation is relatively new, so it has its own controversial points. So, for example, according to the Tax Code of the Russian Federation, it is required to collect fees for hunting and fishing (industrial fishing), but it does not directly say this. Therefore, the provisions of Chapter 25.1 of the Tax Code of the Russian Federation must be applied in conjunction with the provisions of federal laws that regulate relations in the field of protection and use of wildlife (aquatic biological resources).
The next drawback, in our opinion, is that paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation defines a closed list of fauna objects for which hunting fees are paid (these include: ungulates and fur-bearing animals, predators, birds - a total of 45 species, subspecies and populations of wild animals). In this regard, wild animals not named in the specified list are not classified as objects of the animal world and are not subject to fees (for example, hunting for hares, foxes, arctic foxes, ducks, geese, partridges and other animals is not subject to fees).
An important point is that the fee rates for the use of wildlife objects are determined for each type of object in absolute terms - in rubles per unit of the taxable base, i.e. for one wild animal, and they must be calculated based on the need for financial resources for the protection, protection, reproduction of game animals and the current prices for goods and services.
We believe that the discussed points of discussion require further development of Chapter 25.1 of the Tax Code of the Russian Federation.
First of all, it is necessary that fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are regulated not by a number of regulations, but by a single legislative document that has an unambiguous interpretation and does not contradict the Tax Code of the Russian Federation.
It is necessary to expand the list of objects of fauna and objects of aquatic biological resources, because Carrying out activities aimed at their protection and reproduction also requires additional financial resources.
In addition, rates should be reviewed annually to adjust them based on currently prevailing prices.
We consider it mandatory to exercise strict control over the receipts of these fees into the budget in order to prevent violations of the law.
In our opinion, the proposed activities will make it possible to use the funds received from collections to combat the illegal use of wildlife and ensure the replenishment of the country’s biological resources.
Literature
1. Goncharenko L.I., Kashirina M.V. Taxation of legal entities: textbook. M.: FORUM: INFRA, 2007. 176 p.
2. Commentary on the Tax Code of the Russian Federation, parts one and two / ed. Yu. F. Kvashi. 8th ed., revised. and additional M.: Publishing house "Urayt", 2010. 1375 p.
3. Taxes and taxation in the Russian Federation / ed. V.G. Panskova. M.: International Center for Financial and Economic Development, 2004. 576 p.
Updated 10/23/2017 06:01
In the Russian Federation, there is a fee for the use of wildlife objects, as well as a fee for the use of water resources. Let's consider in what cases individuals must pay it and how its amount is determined.
Tax payers and objects of taxation
Payers of the fee for the use of wildlife objects are recognized as individuals who receive, in accordance with the established procedure, permission to harvest wildlife objects on the territory of the Russian Federation (clause 1 of Article 333.1 of the Tax Code of the Russian Federation). In other words, fee payers are citizens who receive permission to extract hunting resources (hereinafter referred to as hunters).
Objects of taxation are objects of fauna - animals and birds that are removed from their habitat on the basis of a permit for the extraction of objects of fauna, 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 the Far East of the Russian Federation (according to the List approved by Order of the Government of the Russian Federation dated April 17, 2006 N 536-r) and citizens who do not belong to the indigenous peoples, but permanently reside in their places of traditional residence and traditional economic activities (according to the List approved by Order of the Government of the Russian Federation dated 05/08/2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only the number of hunted animals that is necessary solely to satisfy personal needs is not recognized as subject to taxation (in accordance with the limits established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities).
The procedure for obtaining permission to extract 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 specifies:
Information about the hunter and hunting license;
The type of hunting that is supposed to be carried out;
Information about extracted hunting resources;
Amount of hunting resources produced;
Hunting dates and hunting locations.
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 indicate:
last name, first name, patronymic (if any) of the applicant;
the type of hunting that is supposed to be carried out;
information about the hunting resources obtained and their quantity;
expected hunting dates;
hunting places;
proposed tools and methods of hunting;
date of issue of the hunting license and its registration series and number;
A document confirming payment of the fee for the use of wildlife objects (submitted at the initiative of the hunter);
A document confirming payment of the state fee for issuing a permit (submitted at the initiative of the hunter) (clause 10 of the Procedure for submitting applications and applications).
Note. If the applicant is a foreign citizen temporarily staying in the Russian Federation, to obtain a permit he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to the authorized body or to an environmental institution. In this case, a duly certified copy of the concluded contract for the provision of services in the field of hunting must be attached to the application (clause 6 of the Procedure for submitting applications and applications).
If you have not paid the fee, you will not be issued a permit to extract hunting resources.
Therefore, payment of the fee is required to obtain a hunting permit.
Payment of fees for the use of wildlife objects
Hunters pay the fee when receiving a permit to extract hunting resources at the location of the authority that issued such a permit (clauses 1, 3, Article 333.5 of the Tax Code of the Russian Federation).
Issue a permit for the extraction of hunting resources (hereinafter referred to as the permit) to a citizen whose information is contained in the state hunting register, or to a foreign citizen temporarily staying in the Russian Federation and who has entered into an agreement for the provision of services in the field of hunting, if he hunts:
In assigned hunting areas - by a legal entity and an individual entrepreneur who have entered into hunting agreements;
In publicly accessible hunting grounds - by the executive authority of the constituent entity of the Russian Federation;
In specially protected natural areas - by environmental institutions provided for by the legislation on specially protected natural areas.
A complete list of objects of taxation - animals and birds, for the production of which a fee is charged, as well as the fee rates are established in paragraphs 1 - 3 of Art. 333.3 Tax Code of the Russian Federation.
Note!
Wild animals not named in the specified list do not belong to the objects of the animal world, the removal of which from the natural environment is subject to a fee. Thus, without paying a fee, you can hunt hares, foxes, ducks, geese and other animals and birds not mentioned 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 kill during the hunt, and the fee rate established in relation to these animals.
Example. Calculation of the fee amount based on the number of animals caught
The hunter was given permission to shoot five wood grouse. The fee for one capercaillie is 100 rubles.
The fee is 500 rubles. (RUB 100 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 clause 1 of Art. 333.3 rates.
Example. Calculation of the fee amount 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 boar is 450 rubles.
The fee amount is:
450 rub. x 3 + 450 rub. x 50% x 2 = 1800 rub.
Fee rates are set at 0 rubles if the use of fauna 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 threats to human life, protect farm and domestic animals from diseases, regulate the species composition of wildlife, prevent damage to the economy, wildlife and its habitat, as well as for the purpose of reproduction of wildlife carried out in 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 paid at a time and in full through the bank, and in case of its absence, through the cash desk of the rural or settlement local government.
Responsibility for violating hunting rules
Hunting without the appropriate permit for the extraction of hunting resources is considered illegal (clause 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated October 18, 2012 N 21).
Violation of hunting rules entails the imposition of an administrative fine on citizens in the amount of 500 to 4,000 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 fees for the use of aquatic biological resources
Formally, individuals who receive, in accordance with the established procedure, permission to extract (catch) aquatic biological resources in internal waters, in the territorial sea, on the 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).
The 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 permission to extract (catch) aquatic biological resources are not tax payers.
Also, the fee is not paid by citizens engaged in recreational and sport fishing on water bodies or parts thereof, specially provided for organizing this type of fishing, on the basis of permits (licenses, vouchers) issued by organizations that organize recreational and sport fishing, since in such cases the payers of the fee are these organizations (Letter of the Ministry of Finance of Russia dated January 31, 2007 N 03-06-05-03/1).
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The fee for the use of water and biological resources belongs to the category of fees for the use of natural resources. Its order and amount are regulated by law, and the timing of collection is regulated by local legislation. In this article we will look at what is included in the fee for the use of water resources and how the payment is calculated.
What is the fee for the use of aquatic biological resources?
Objects of water and biological resources is a general formulation for determining this type of fees. Let's look at what it includes:
- For the production of fish, as well as other marine animals or plants.
- Work on the creation and normalization of documentation on the composition and properties of waters used in reservoirs with fish.
- For the implementation of fishery scientific research, which is carried out for the purpose of assessing stocks, as well as the further development of recommendations for optimizing the use of aquatic biological resources.
- Implementation of cultivation of algae, shellfish, etc. in natural reservoirs and reservoirs.
- Restoration of water resources in reservoirs and reservoirs existing in natural conditions.
- Helps in adaptation to aquatic conditions for shellfish, algae, etc.
It is these types of activities that are subject to fees because they are subject to licensing. Without licensing and timely payment of fees, the implementation of such activities is illegal and may entail criminal liability. Read also the article: → , → (paid if the enterprise is unable to dispose of products).
Features of collection
In order to clearly consider the features of the fee for the use of water and biological resources, let us refer to the following table:
| Feature in question | Description |
| Payers of the fee | Payers of the fee are considered to be individuals and legal entities carrying out activities in relation to water resources, incl. biological water resources subject to licensing. Such activities can be carried out in the territory of internal waters, the territorial sea, on the continental shelf of the Russian Federation, in the areas of the Spitsbergen archipelago, as well as in the Caspian, Barents and Azov seas. |
| Objects of taxation | According to modern legislation, the objects of this type of collection are those objects that are caught on the basis of the extraction of aquatic biological resources, and in addition, those objects that are subject to removal from their natural habitat as permitted bycatch. |
| Exceptions | The extraction of aquatic biological resources by persons for whom fishing and hunting is the basis of their existence (small-numbered peoples of the North, Siberia, the Far East, and in addition to persons living on their territory) is not subject to the levy. |
| Credit/refund of fee amounts | Within 10 days after receiving permission to carry out the activities of an individual entrepreneur, an individual or legal entity undertakes to submit to the tax authority a package of documents confirming the possibility of receiving a refund/offset of the fee amount. If at the time of expiration of the permit it has not been implemented, then the person who received it can contact the tax authority to receive a credit/refund. |
The legislative framework
The most complete information about how and under what conditions the fee is paid can be obtained from the current documents of modern legislation. Only a few of them determine and regulate fees for the use of water resources. The following table will help you visualize them:
| Document | Important information for the payer |
| tax code | Article 333 of the code includes general necessary information about this type of collection, including: objects and subjects of collection, rates established for collections, payment terms and their crediting, existing calculation procedures, etc. The Tax Code is the main document in the Russian Federation, which regulates and establishes basic rules for the payment of this type of fees. Therefore, each person licensed to carry out activities in relation to water resources must familiarize themselves with this document. |
| Federal laws of the Russian Federation | The existing Federal Laws of the Russian Federation are current documents that establish more accurate and detailed information about this type of payment. There are many known federal laws, but among the most important of them are, for example, Federal Law No. 166 (obtaining permission to carry out activities). |
The emergence of a legislative framework regulating the features and nuances of fees for the use of water resources dates back to 2004. Since then, the laws have changed and modernized. The laws established in 2014 are currently in effect.
How to calculate the payment amount? Example
The amount of the payment depends on the individual circumstances in which the individual or legal entity operates. Therefore, in different conditions the collection will be correspondingly different. To calculate it in modern legislation, there is a special form that allows you to easily calculate your personal tax on your own. This formula looks like this:
Fee amount = Interest rate* Number of objects
The interest rate is set differently for each type of object on which the 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 volume obtained.
Consider the following example, which shows how to correctly calculate the fee. Cod is harvested in the Barents Sea. The amount of fish received is 300 tons. It turns out that the fee = 5000 (rate for 1 ton of caught cod) * 300 = 1,500,000 rubles.
All the data necessary for independently calculating the fee can be clarified at the regional tax service office. In addition, you can ask tax office employees to do the calculations or help with calculations.
Procedure for providing data
Data that must be provided when implementing activities regarding water resources, incl. biological, are divided into two types. This is data on permits received, as well as data on the results of activities. Moreover, individuals do not have to provide the tax authority with information about received permits. This action is mandatory for individuals and legal entities. Let's present data on the provision of different types of information in table format:
| Type of data | Rules, deadlines and features of submission |
| Information about the obtained activity permit | Provided to the tax authority within 10 days after receipt. In addition to the permit, it is necessary to provide information on the amounts of fees payable in the form of regular and one-time contributions. The data must be submitted in a standard form, which can be found on the official website of the Tax Inspectorate. |
| Data on fishing results (amount of bycatch) | This type of data must be provided to the tax authority in the month following the month the permit expires. The last date for providing data is the 20th of this month. |
According to modern legislation, the payer of the fee does not have the right to claim a refund of the overpayment, adjust the amount of the established fee independently, or make payments in accordance with the actual results of the catch.
Features of payment and legal conditions. Example
If the necessary data on obtaining permission to carry out activities or the results of work are not provided on time, then you will have to pay a fine of 200 rubles for each document not provided. There is also a fine for non-payment of the fee or late payment. The direct obligation to pay the fee is not determined by the catch of aquatic biological resources, but by the fact of issuing a permit to carry out this activity.
There are three types of fees established for this activity:
- one-time The fee is paid in the month following the expiration of the permit, but no later than the 20th day.
- regular. It is calculated using the formula: (amount of fees – amount of one-time fee) / duration of the permit (in months).
- one-time The contribution is paid upon receipt of a mining permit and is 10% of the calculated fee.
Let's look at the following example of step-by-step calculations for each type of contribution.
- Data for calculations. The fishery is carried out in the Barents Sea for cod, the production volume is 200 tons, and the bycatch is 100 tons, the rate per ton of production is 5,000 rubles, and 1 ton of bycatch is 20 rubles. The duration of the permit is 9 months.
- The collection amount will be 1,000,000 rubles (5,000 rubles * 200 tons of cod production).
- The one-time fee will be 1,000,000 * 10% = 100,000 rubles.
- 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 permit validity) = 100,000 rubles monthly fee. One-time fee = 20 * 100 = 2000.
Taking into account preferential categories of citizens when paying taxes
Persons paying the fee are entitled to benefits determined by law. At the same time, a number of types of benefits are known when persons are completely exempt from paying the fee, and when they receive a discount on its payment:
- Representatives of small nationalities living in the territory of Siberia, the North, and the Far East, the list of which is approved by the Government of the Russian Federation, are completely exempt from payment. Also exempt from the fee are persons permanently residing in these territories, for whom fishing and hunting are the basis of their existence.
- A 0% rate is provided to persons who use fishing for acclimatization or reproduction of aquatic biological resources. A similar rate is provided to those who fish for control or research purposes.
- Rate 15%. Provided to fishery organizations approved by the Government of the Russian Federation; Russian fishery organizations; fishing cooperatives; individual entrepreneurs whose activities correspond to the activities of fishery organizations.
You can find out whether you belong to preferential categories of citizens at the regional tax office.
Frequently asked questions about water fees
Question No. 1. Who should pay the established fee?
Individuals pay fees to the address of the authority that issued the permit to carry out the activity (except for individual entrepreneurs). Legal entities and individual entrepreneurs pay the fee at their place of registration.
Question No. 2. Who issues permits for activities?
Permission to carry out activities is issued by the Federal Fisheries Agency after an individual or legal entity submits an appropriate application.
Question No. 3. What does the fee rate depend on?
The fee rate is determined by the Tax Code of the Russian Federation and depends on the area in which fishing is carried out (Barents Sea, Azov Sea, etc.)
Question No. 4. Are permits free?
Today, 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 No. 5. In what form are 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 on the official website of the Federal Tax Service.
Federal Law No. 148 of November 11, 2003 introduced a fee for the use of fauna and aquatic biological resources. These are mandatory contributions paid at the federal level. Their payment does not depend on the region of residence.
Who pays the fees?
Payers of contributions include individuals, owners of enterprises and LLCs who have the opportunity to register the consumption of wildlife objects - Art. 333.1. Tax Code of the Russian Federation.
Federal Law No. 209, adopted on July 24, 2009, “On hunting and maintaining reserves, on established changes in paragraphs of legislative acts of the Russian Federation” allows for the extraction of resources through hunting.
The use of live specimens is permitted on the condition that an individual or organization catches them. The document is issued:
- In hunting agricultural lands. To obtain a license, a legal entity or enterprise owner must enter into a hunting agreement.
- In hunting areas that are publicly accessible. The Special Committee for Housekeeping issues permits to constituent entities of the Russian Federation.
- In fenced natural areas. The Nature Conservation Law issues certificates to environmental institutions.
The use of water reserves implies the assessment of contributions to individuals and enterprises that have legally registered a certificate for the withdrawal of water reserves in inland waters. Fishing can be carried out on the continental shelf, in the Sea of Azov, Barents and Caspian. The economic zone of Russia and the Spitsbergen archipelago are also territories that allow the use of biological resources.
Taxation
Objects of taxation of the animal world: species of animals and birds. The list of individuals is registered in paragraph 1 of Art. 333.3 Tax Code of the Russian Federation. Catching animals from the natural environment is possible only with the consent of the relevant authorities. The use of water components of the environment is also subject to a fee. The subject of collection is fish and other aquatic creatures, the catching of which requires a license.
If the indigenous peoples of the North and Siberia, as well as persons permanently residing there, need to use living animals and water resources of the environment for personal needs, then such objects are not subject to tax.
Important! Objects and natural reserves, the quantity of which is needed to satisfy one’s own needs, are not subject to taxation. Mining and fishing are permitted only in the region where the taxpayer lives. Economic activities are carried out in a traditional way.
Local executive authorities, together with Federal authorities, agree on the number of live individuals that can be caught. Objects of the animal world that are bred in captivity and artificially created environments do not require payment. According to Article 333.2 of the Tax Code of the Russian Federation, tax is imposed on animals taken from their natural habitat.
Fee rates. Calculations
Fee rates are approved regardless of the location of a particular living creature on the territory of Russia. Hunting for a water rail or a moorhen will cost 20 rubles. This is the minimum size. The maximum is awarded for hunting musk ox and bison-bison hybrids. This is 15,000 rubles for 1 living creature. Reference information on the amount of bets is approved in Art. 333 of the Tax Code of the Russian Federation, 2004. Calculations are carried out according to the formula: Total amount = rate rate * number of living beings.
Preferential rates are provided:
- zero;
If the extraction of living creatures is necessary to protect residents and eliminate the threat, then the tax authorities charge a zero rate. It is also established when it is necessary to protect an individual from sick animals, regulate the species of creatures, or reproduce living individuals. By law, these actions must be coordinated with the relevant authorities.
Preferential rates
If the object of production is animals under 1 year of age, then a “discount” of 50% of the initial cost of the collection applies. The amount for the use of aquatic bioreserves is charged for 1 ton of each type. The size of the bet depends on the habitat of the mammals. If fishing is intended for the reproduction and acclimatization of stocks, then fees are calculated at a zero rate. The use of resources for research activities is also calculated at a 0% rate.
15% of the basic contribution rate is provided to owners of enterprises using biological resources to conduct fishing activities in villages. The list of settlements was approved by the Government of the Russian Federation. Fishing cooperatives can also count on 15% of the rate.
A fishery enterprise is an enterprise engaged in fishing and producing fish products using water reserves. The preferential tax rate is valid only if the enterprise produces more than 70% of its products using bioresources.
For the animal world, the fee is calculated by adding the number of individuals and the size of the bet. For aquatic biological resources, the amount takes into account the number of mammals and the rate established for the individual at the beginning of the validity of the certificate.
Example of calculations of the fee for the consumption of objects of the animal world
Object: sika deer, number - 4 individuals, 2 of which are under 1 year old.
Payment order
Payers must provide payment for the consumption of hunting supplies. Individuals make payments to the regulatory authority at their actual location. Owners of enterprises and organizations pay the contribution amount at the place of registration. The fee is calculated per unit of individual.
The fee is paid one-time at the time of receipt of the certificate of the right to use objects of the animal world. Consumption of aquatic bioreserves is permitted upon payment of a fee one-time and regularly. A one-time payment of 10% of the fee rate is required. The remaining portion is paid monthly in equal installments during the license term. Payments must be made by the 20th.
Documentation
Individuals do not provide documents to the tax office regarding their registered certificate. Individual entrepreneurs and enterprises that have received a license must provide information to the regulatory authorities:
- Information about obtaining a license.
- The amount of the fee to be paid.
- Proof of payment.
Within 10 days after the certificate is issued, the above information must be provided to the tax authority. The information is sent in a special form, certified by the Order of the Federal Tax Service of Russia dated February 26, 2006. If the payer does not provide the information to the authorized organization within the prescribed period, then a fine of 200 rubles is collected for each document not provided.
Important! If a private entrepreneur has a hunting license, but his activities are not related to making a profit, then he has the right not to inform the tax office about receiving a permit.
Refund fee
Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the fee. The business owner and legal entity may qualify for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 Tax Code of the Russian Federation. Upon expiration of the validity period of the certificate, legal entities have the right to demand a refund of the fee from the tax office that issued it. Reason - the license was not used (hunting permission was not implemented).
The offset of the amount or refund of the overpayment is carried out according to the standard rules specified in Chapter 12 of the Tax Code of the Russian Federation. You need to provide:
- Payer's application for offset of the amount.
- Accurate information about the certificate received.
- Information about the amount of the fee required for payment and the fee actually paid.
Art. 78 of the Tax Code of the Russian Federation states that the payer can request a refund of the fee for an unsold license from the local regulatory authority. The application is considered in writing. The decision to return is made by an authorized representative within 10 days.