Since January 2004, the system of collecting payments for the use of objects of the natural environment (animals and water resources) has changed in the Russian Federation - a single fee has been introduced, equated to tax obligations. This fee is levied only on objects for the extraction and use of which a special permit is issued. Let us analyze the general rules for calculating and transferring the specified type of payments.
General information about the fee for the use of wildlife and aquatic biological resources
Until 2004, instead of the modern fee, there were two types of payments:
- payment for the use of animal facilities;
- quotas for the catch of water resources.
The existing system was inefficient and created prerequisites for corrupt practices. The introduced fee applies to all types of entities, including individuals.
Concept and characteristics
The fee in question is classified as a mandatory federal payment, but is not a tax. The obligation to pay this type of payment extends to the entire territory of the Russian Federation, while the adoption of additional regional or local regulations is not required.
Use refers to the extraction of these objects and resources in natural conditions - in forests, in fields, in water zones and territories, etc. Therefore, when breeding these objects in artificial conditions, the fee is not paid. In addition, the fee is payable for the extraction of not all types of objects and resources, but only those for which a specialized permit must be issued (it is issued by authorized federal departments).
Regulatory regulation
To put the new fee into effect, in 2003 the Tax Code of the Russian Federation was supplemented with Chapter 25.1 (Articles 333.1-333.7 of the Tax Code of the Russian Federation). Additionally, when calculating the payment amount, the following legislative acts are taken into account:
- Federal Law No. 52-FZ;
- Federal Law No. 191-FZ;
- Federal Law No. 187-FZ.
These acts of federal significance cannot change or cancel the procedure for paying the fee or its amount, however, they regulate the conditions for issuing permits and the rules for the extraction of these animals and water bodies.
Objects
The list of objects for the removal of which from the natural sphere which will have to pay a fee is regulated by Art. 333.2 of the Tax Code of the Russian Federation:
- animal sphere objects, for the removal of which from the natural environment a special permit is required - a list of such objects is approved at the federal level;
- biological water resources which are extracted from the natural environment on the basis of a special permit.
The composition of objects for which the fee is paid does not include animals and aquatic biological resources extracted from the natural environment for the personal use of small and indigenous peoples. The list of such preferential categories is also regulated by legislative acts. In addition, no payment will be charged for objects extracted by other entities for which fishing and hunting are the main sign of existence.
Procedure and terms for payment of fees
Payers
In Art. 333.1 of the Tax Code of the Russian Federation lists the categories of entities that are subject to the obligation to pay the specified fee:
- , including state and municipal enterprises;
- individuals.
Only the subject who applied for the fee can be recognized as the payer of the fee.
If the use occurs without permits, the guilty person will be obliged to compensate for the damage to the natural environment in the form of penalties.
Collection problems
The main difficulties with accruing and withholding the fee lie in the unlicensed use of animals and water bodies and resources. Production without permission is recognized as poaching and is punishable under the norms of the Criminal Code of the Russian Federation or the Code of Administrative Offenses of the Russian Federation, however, it is extremely difficult to identify the fact of such a violation and identify the perpetrators.
The most valuable breeds of animals and water bodies are mined in hard-to-reach places where there are no law enforcement or other authorized bodies on a permanent basis. For this reason, a significant proportion of the withdrawn resources of the animal and aquatic world is not covered by permits, and, accordingly, the collection under the Tax Code of the Russian Federation. In addition, even with a permit, the entities extracting resources may underestimate their volumes and quantities.
The fee for special water use is described in the video below:
Tax payment
Tariffs for calculating the payment in question are approved by Art. 333.3 of the Tax Code of the Russian Federation and are defined as follows:
- for animal objects– per unit (one animal) allowed for production;
- for biological water resources- for one ton.
For example, for one harvested elk, for which a permit has been issued, you will have to pay 1,500 rubles, and for one ton of cod - 3,000 rubles. For the removal of young ungulates (under the age of one year) from the wild, the rate increases by 50%.
If mining is carried out for the purpose of protecting the population or protecting against epidemiological diseases, the amount of the rate for collecting will be equal to 0 rubles. Similarly, there is no need to pay a fee for the extraction of these objects for the purposes of scientific research, or to determine their reserves. Separate categories benefits are provided for fishery enterprises and collective farms and other similar structures.
The amount of the fee is calculated when a mining permit is issued and transferred to the budget in the form of a one-time or one-time payment. If payment was made in the form of an advance single payment, the remaining amount must be transferred in proportional shares to the budget no later than the 20th day of each month during the entire period of validity of the permit document.
Citizens transfer the fee at the location of the department that issued the permit for mining or hunting. Business entities transfer the fee for the removal of objects from the water sphere in the territory where they were registered with the Federal Tax Service, and for objects of the animal sphere - at the location of the authority that issued the permit.
Last update 2019-05-04 at 08:17
Russian hunters are faced with regular changes in hunting legislation, incl. with increased taxes, fines and other payments as for legitimate users natural objects and for poachers. What is the fee for the use of wildlife and aquatic biological resources today - in 2019?
Fee rates for the use of wildlife objects
The tax fee for the use of wildlife objects is regulated by Chapter 25.1 of the Tax Code of Russia. General information about him:
- both individuals and organizations pay if they use the specified facilities;
- there is no tax base for collecting for the use of wildlife objects: there is an object (animal or water resources) and rates; calculation is carried out by multiplying the rate by the number of objects;
- the amount of the fee for the use of wildlife objects is paid even before the hunt - before obtaining a permit (license), i.e. to obtain this document, the applicant presents a receipt of the amount paid.
Therefore, you need to plan where, whom and in what quantity you want to shoot in advance. When applying for a license, you need to submit an application indicating all these parameters, and during hunting it is forbidden to take animals that are not included in the permit. 
Fee rates for the use of wildlife in 2019 can be found in Article 333.3 of the Tax Code of the Russian Federation. Please note that not all animals are listed in the list of articles. Hunting for all other animals is prohibited.
Deadline for payment of the fee for the use of wildlife objects
- Here you can see not only the fee, but also other payments. Select a payer category.
Who pays?
Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use wildlife and / or water objects biological resources
- extracted from the bowels of the territory Russian Federation on the subsoil plot provided to the taxpayer for use;
- extracted from waste (losses) of extractive industries, 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 the territories under the jurisdiction of the Russian Federation.
The taxpayer is subject to registration as an MET taxpayer at the location of the subsoil plot granted 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 subject of the Russian Federation on which the subsoil plot is located. If the subsoil is located in the 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 the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. Payment of a one-time fee is made upon receipt of a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the 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 license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day.
Where to pay?
The fee (tax) for the use of wildlife objects is paid by payers at the location of the authority that issued the license (permit) for the use of wildlife objects.
Fee (tax) 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 (catching) of aquatic biological resources;
payers - organizations and individual entrepreneurs - at the place of their registration.
Reporting
Organizations and individual entrepreneurs engaged in 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 specified license , information about the obtained licenses for the use of objects of the animal world, the amount of the fee payable, and the amount of fees actually paid.
Information is submitted by organizations and individual entrepreneurs that use objects of the animal world and use objects of aquatic biological resources, in accordance with the forms approved by the federal executive body authorized to control and supervise taxes and fees.
How much?
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 shall pay the amount of the fee for the use of objects of the animal world upon obtaining a license (permit) for the use of objects of the animal world.
The tax base
The objects of taxation are objects of the animal world (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
Fee rates for each object of the animal world are fixed in fixed amounts. So, for a musk ox or bison, the rate is 15,000 rubles; for a brown bear - 6000 rubles; for a pheasant, black grouse - 20 rubles. Similarly, rates are set for each object of aquatic biological resources.
Fee rates for each object are set at 0 rubles in cases where such objects are used for the purpose of protecting public health, eliminating a threat to human life, protecting agricultural and domestic animals from diseases, regulating 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;
Fees for the use of objects of wildlife and for the use |
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Collection rate | tax payment deadline | normative act |
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Name of the animal world object | Duty 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 obtaining a license (permit) for the use of objects of aquatic biological resources; regular contributions are paid during the term of the license (permit) on a monthly basis no later than the 20th day | Chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources" of the Tax Code |
Musk ox, a hybrid of bison with bison or livestock | |||
Bear (excluding Kamchatka populations and white-breasted bear) | |||
Brown bear (Kamchatka populations), white-breasted bear | |||
Noble deer, elk | |||
Sika deer, fallow deer, bighorn sheep, Siberian ibex, chamois, tur, mouflon | |||
Roe deer, wild boar, musk deer, lynx, wolverine | |||
Wild reindeer, saiga | |||
Sable, otter | |||
Badger, marten, marmot, beaver | |||
Raccoon | |||
Steppe cat, reed cat | |||
European mink | |||
Capercaillie, capercaillie stone | |||
Ular Caucasian | |||
Pheasant, black grouse, water shepherd, small chauffeur, baby chauffeur, chauffeur, big chakra, 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 in order to: Protection of public health, elimination of a threat to human life, - protection from diseases in agriculture and domestic animals, Regulation of the species composition of objects of the animal world, Prevention of damage to the economy, wildlife and its habitat, - in order to reproduce 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 | Duty rate in rubles (per ton) | ||
Far East basin (internal sea waters, the territorial sea, the exclusive economic zone of Russia and the continental shelf of Russia in the Chukchi, East Siberian, Bering, Okhotsk, Japan Seas and the Pacific Ocean) |
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Pollock of the Sea of Okhotsk | |||
Pollock from other fishing areas | |||
King crab of the western coast of Kamchatka | |||
Crab North Sea of Okhotsk Kamchatka | |||
Crab Kamchatka from other fishing areas | |||
Crab blue | |||
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 | |||
Crab hairy quadrangular region of southeastern Sakhalin and Aniva Bay of the Sea of Okhotsk zone and southwestern Sakhalin of the Sea of Japan zone | |||
Hairy quadrangular crab other fishing areas | |||
Shrimp | |||
Northern shrimp | |||
Herbal shrimp | |||
Shrimp comb | |||
Other types of shrimp | |||
coho salmon and chinook salmon | |||
gray sea urchin | |||
Black sea urchin | |||
Other sea urchin | |||
scallop | |||
Sturgeons | |||
Northern Basin (White Sea, internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Laptev Sea, Kara Sea, as well as in the Barents Sea and the area of the Spitsbergen archipelago) |
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scallop | |||
Sea bass | |||
Shrimp | |||
king crab | |||
Other objects of aquatic biological resources | |||
Baltic Basin (internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Baltic Sea, Vistula, Curonian and Finnish lagoons) |
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Salaka (herring) | |||
Sprat (sprat) | |||
Turbot flounder | |||
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 | |||
Sturgeons | |||
Other objects of aquatic biological resources | |||
The Azov-Black Sea basin (internal sea waters and the territorial sea, the exclusive economic zone of Russia in the Black Sea, areas Sea of Azov with the Taganrog Bay, in which Russia exercises jurisdiction over fisheries) |
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Flounder-Kalkan | |||
Mullet of all kinds | |||
Sprat (sprat) | |||
Sturgeons | |||
Other objects of aquatic biological resources | |||
Rivers, lakes, reservoirs |
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Sturgeons | |||
Salmon, Chinook salmon, Amur autumn chum salmon, coho salmon, nelma, taimen, sockeye salmon, Baltic salmon | |||
Keta, sima, trout | |||
Baikal grayling, eel, whitefish, whitefish | |||
Kunja, char, palia, trout of all kinds, lenok, whitefish, omul, pozhyan, peled, malma, barbel, blackback, fish (raw), asp, grayling, shemaya, grass carp, silver carp, kutum, catfish, lamprey | |||
Large piece (excluding zander) | |||
Ripus, ram, roach, vendace | |||
Other objects of aquatic biological resources | |||
Name of the object of aquatic biological resources - marine mammal | Duty rate in rubles (for one mammal) | ||
Killer whale and other cetaceans (excluding beluga whales) | |||
pacific walrus | |||
Fur seal | |||
gray seal | |||
Harp seal, sea hare, hooded seal (with the exception of harp seals under the age of one year (belek, khokhlusha, serka) | |||
Harp seal under the age of one year (belek, khokhlusha, serka) | |||
Lionfish, spotted seal | |||
Ringed seal, Caspian seal, Baikal seal, common seal | |||
When using objects of aquatic biological resources in order to: public health protection, Eliminate the threat to human life, Protection against diseases of agricultural and domestic animals, Regulation of the species composition of objects of aquatic biological resources, Prevention of damage to the economy, wildlife and its habitat, For the purpose of reproduction of objects of aquatic biological resources, carried out in accordance with the permission of the authorized executive body; Study of stocks and industrial expertise, For scientific purposes in accordance with the legislation of the Russian Federation. | |||
for town and village-forming Russian fisheries 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 by paragraph seven of paragraph 7 of Article 333.3 of the Tax Code of the Russian Federation for fishery organizations 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
BCC 18210704010011000110 Fee for the use of wildlife objects
BCC 18210704020011000110 Fee for the use of objects of aquatic biological resources (excluding inland water bodies)
BCC 18210704030011000110 Fee for the use of objects of aquatic biological resources (for inland water bodies)
Check your debt!
If you are an individual, you can easily check the land tax debt yourself - Taxpayer's Personal Account.
The legislative framework
Show/hide: Tax Code of the Russian Federation (TC RF) part 2 Chapter 25.1. FEES FOR THE USE OF WILDLIFE SITES AND FOR THE USE OF WATER BIOLOGICAL RESOURCESin the total income from the sale of goods (works, services), the share of income from the sale of aquatic biological resources harvested (caught) by them and (or) other products from aquatic biological resources produced from aquatic biological resources harvested (caught) by them is at least 70 percent for the calendar year preceding the year of issuing a permit for the extraction (catching) of aquatic biological resources;
the number of employees, taking into account family members living with them, as of January 1 of the calendar year in which a permit for the extraction (catching) of aquatic biological resources is issued, is at least half of the population of the corresponding settlement.
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 ships of the fishing fleet 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 made from them from aquatic biological resources is at least 70 percent.
(Clause 7 as amended by Federal Law No. 314-FZ of December 30, 2008)
8. Has expired. - 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 by paragraph seven of paragraph 7 of this article for fishery organizations, are set at 15 percent of the collection rates provided for in paragraphs 4 and 5 of this article.
(clause 9 introduced federal law dated 04/21/2011 N 70-FZ)
Article 333.4. The 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 per start date of the permit.
Article 333.5. Procedure and terms of payment of fees. The procedure for crediting fees
1. The payers specified in paragraph 1 of Article 333.1 of this Code shall pay the amount of the fee for the use of wildlife objects upon receipt of a permit for the extraction of wildlife objects.
2. The payers specified in paragraph 2 of Article 333.1 of this Code shall 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 the cases provided for by this Chapter - a lump-sum contribution.
(as amended by Federal Laws No. 333-FZ of 06.12.2007, No. 314-FZ of 30.12.2008)
The amount of the one-time fee 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 a permit for the extraction (catch) of aquatic biological resources.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
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.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
The amount of the fee for the use of objects of aquatic biological resources subject to withdrawal 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 lump-sum contribution no later than the 20th day of the month following last month period of validity of the permit for extraction (catch) of aquatic biological resources.
2.1. Lost strength. - Federal Law of December 30, 2008 N 314-FZ.
3. Payment of the fee for the use of wildlife objects is made by payers at the location of the body that issued the permit for the extraction of wildlife objects.
(as amended by Federal Law No. 209-FZ of July 24, 2009)
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 (catching) of aquatic biological resources;
(as amended by Federal Law No. 285-FZ of November 29, 2007)
payers - organizations and individual entrepreneurs - at the place of their registration.
(Clause 3 as amended by Federal Law No. 144-FZ of July 27, 2006)
4. The 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 No. 183-FZ of December 28, 2004)
Article 333.6. Procedure for submission of information by authorities issuing licenses (permits)
1. Issuing authorities in in due course a permit for the extraction of wildlife objects 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 on the permits issued, the amount of the fee payable for each permit, as well as information on the timing of the payment of fees.
(As amended by the Federal Laws of November 29, 2007 N 285-FZ, of July 24, 2009 N 209-FZ)
2. The forms for presenting information by the bodies issuing permits in accordance with the established procedure are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
(as amended by Federal Laws No. 58-FZ of 29.06.2004, No. 95-FZ of 29.07.2004, No. 209-FZ of 24.07.2009)
Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized permits
(as amended by Federal Law No. 209-FZ of July 24, 2009)
1. Organizations and individual entrepreneurs using 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 a permit, submit to the tax authority at the location of the authority that issued the said permit, information on the obtained permits for the extraction of animal objects of the world, the amounts of fees payable and the amounts of fees actually paid.
Upon the expiration of the 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 authority that issued the said permit, for a set-off or refund of the amount of the fee for unrealized permits for the extraction of wildlife objects issued by the authorized body.
(as amended by Federal Laws No. 144-FZ of 27.07.2006, No. 209-FZ of 24.07.2009)
Offset or refund of fees 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 No. 209-FZ of July 24, 2009)
2. Organizations and individual entrepreneurs using objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, not 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 on the obtained permits for extraction (catch) aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
Organizations and individual entrepreneurs submit information on the number of objects of aquatic biological resources subject to withdrawal 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 paying a one-time fee established by paragraph five of clause 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 No. 314-FZ of December 30, 2008)
3. The information specified in paragraphs 1 and 2 of this article shall be 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 the forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees. .
Updated on 23.10.2017 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. Consider in what cases it must be paid by individuals and how its size is determined.
Payers of the fee 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, 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 removed 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 of the 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 the number of animals killed that is necessary solely to satisfy personal needs (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) is not recognized as an object of taxation.
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 of the hunting license and its registration 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 (paragraphs 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 the natural environment is 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 removing young animals (under the age of one year) of wild ungulates, the rate of fee 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, protect agricultural and domestic animals from diseases, regulate the species composition of wildlife objects, prevent damage to the economy, wildlife and its habitat, as well as for the reproduction of wildlife objects 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 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 an administrative fine on citizens 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 the continental shelf of the Russian Federation, are recognized as payers of the fee (clause 2, 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 amateur 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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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 obtaining 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 fauna 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 in equal installments in the form of regular contributions throughout 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
The water tax is 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 of the Russian Federation.
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. The tax return is submitted by the taxpayer to the tax authority at the location of the object of taxation within the period established for paying the tax (Articles 333.13-333.15 of the Tax Code of the Russian Federation).
