"Accountant's Advisor", 2005, N 11

As we already said in the last issue of the magazine, these fees are calculated and paid in 2005 in accordance with 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 of the Russian Federation.

Payers of the fee

Payers of the fee for the use of aquatic biological resources (hereinafter - ABR) in accordance with clause 2 of Art. 333.1 of the Tax Code of the Russian Federation recognizes organizations and individuals, including individual entrepreneurs, users of aquatic biological resources that, in accordance with the procedure established by law, have received licenses (permits) for the use of objects of aquatic biological resources in internal waters, in the territorial sea, on the continental shelf of the Russian Federation and in an exceptional economic zone Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the areas of the Spitsbergen archipelago.

The use of aquatic biological resources (ABR) refers to the removal of objects from their habitat, that is, from the natural environment in which these objects live in a state of freedom.

The use of ABR is carried out on the basis of long-term licenses and permits to catch a specific amount of aquatic biological resources in a specific fishing area in a certain calendar period.

Before the entry into force of the Federal Law of December 20, 2004 N 166-FZ “On Fisheries and the Conservation of Aquatic Biological Resources,” licenses were issued for a specific type of activity - industrial fishing or industrial fish farming for a period of at least three years. Today, the above-mentioned Federal Law does not provide for the issuance of long-term licenses for industrial fishing, but establishes that the main document for the use of wetlands is a permit. The permit is issued to organizations and individual entrepreneurs, has a short validity period and gives the right to catch a certain amount of aquatic biological resources in a specific period by a specific vessel within a share of the quotas distributed by order of the Federal Fisheries Agency of Russia for the calendar year. According to the Federal Law “On Fisheries and Conservation of Aquatic Biological Resources,” a permit is a document that certifies the right to extract (catch) a certain volume of aquatic biological resources.

When issuing a permit from January 1, 2005, a fee will be charged National tax from organizations - 200 rubles, from individuals - 100 rubles.

Rates and benefits of fees for the use of aquatic biological resources

The tax rates are set in absolute values ​​(in rubles) per unit of the taxable base:

• for marine mammals (beluga whale, Pacific walrus, fur seal, etc.), fee rates are determined in rubles for each FBR object (clause 5 of Article 333.3 of the Tax Code of the Russian Federation);
• for all other objects of aquatic biological resources - fish, crustaceans, echinoderms and plants, collection rates are set in rubles per 1 ton of extracted aquatic biological resources (clause 4 of article 333.3 of the Tax Code of the Russian Federation).

Note! When catching fish and other biological resources (with the exception of marine mammals), collection rates are differentiated depending on the habitat (fishery basin). In Art. 333.3 of the Tax Code of the Russian Federation, the Far Eastern, Northern, Baltic, Caspian, Azov-Black Sea basins, as well as a group of inland water bodies of the Russian Federation (rivers, lakes, reservoirs) are identified as independent basins.

When calculating the fee for the use of aquatic mammals, their habitat does not matter, that is, the catch of mammal species listed in paragraph 5 of Art. 333.3 of the Tax Code of the Russian Federation, is subject to tax at uniform rates throughout the country.

Also Art. 333.3 of the Tax Code of the Russian Federation provides benefits for the payment of fees for the use of FBR facilities in the amount of:

• 0 rub. (in other words, they do not actually pay the fee) - is established in cases where the use of wildlife objects is carried out for the purpose of protecting public health, eliminating threats to human life, protecting farm and domestic animals from diseases, preventing damage to the economy, as well as for scientific purposes . These goals must be confirmed by an appropriate note in the license (permit) for the right to use objects of the animal world.

Editor's note. If the tax authorities require an organization to confirm the legality of applying a zero tax rate when fishing for scientific purposes, this organization must submit plans and schedules for resource research, which provide for its participation in the specified activity.

This is stated in paragraph 1 of the Order Federal agency on Fisheries dated 07/02/2004 N 38 "On carrying out work on the catch (extraction) of aquatic biological resources for research purposes", issued in pursuance of the Decree of the Government of the Russian Federation dated 07/31/2001 N 566 "On approval of the Rules for the catch (extraction) of aquatic biological resources for research, control and fish farming purposes";

• 15% of the full rate for a specific type of aquatic biological resources of the corresponding basin is provided to city- and village-forming Russian fishery organizations that are included in the List approved by the Government of the Russian Federation of September 3, 2004 N 452 "On the List of city- and village-forming Russian fishery organizations that are granted the right application of a reduced fee rate for the use of objects of aquatic biological resources."

Note from the editor: In accordance with paragraph 2 of Resolution N 452, the Ministry of Agriculture of Russia and the Ministry of Finance of Russia must annually, before November 20, submit to the Government of the Russian Federation agreed proposals to amend the above List in the event of the acquisition or loss by Russian fishery organizations of signs on the basis of which they the right to apply a reduced fee rate for the use of aquatic biological resources is granted.

Thus, changes to this List can be made only once a year. As follows from the above, the number of organizations that are entitled to receive tax benefits may not only increase, but also decrease if they no longer meet a number of criteria established for city- and settlement-forming Russian fishery organizations, clause 7 of Art. 333.3 Tax Code of the Russian Federation.

The procedure for calculating and paying fees for the use of objects of aquatic biological resources

The procedure for calculating the fee is established in clause 2 of Art. 333.4 Tax Code of the Russian Federation. The fee for the use of aquatic biological resources is calculated by multiplying the corresponding number of aquatic biological resources by the established fee rate. The amount of the fee calculated by the payer is paid in stages (clause 2 of Article 333.5 of the Tax Code of the Russian Federation). Upon receipt of a license (permit), a one-time fee is transferred, and then during the validity period of the license (permit), regular contributions are paid to the budget. The one-time payment is 10% of the total amount of the calculated fee. The remaining 90% of the calculated collection amount comes from regular contributions. They are paid during the entire validity period of the license (permit) monthly no later than the 20th day during the permitted period of fishing for a given biological resource object (clause 2 of Article 333.5 of the Tax Code of the Russian Federation).

Note! The deadline for paying the first regular installment depends on the start date of the license (permit). If the date is in the range:

• between the 1st and 20th of the month inclusive, payment regular contributions starts this month;
• between the 21st and 30th (31st) days of the month inclusive, the first regular installment must be paid by the 20th of the following month.

The last month for paying the regular fee is the month the license (permit) expires. If the license (permit) expiration date falls on:

• after the 20th day of the month, then the last regular installment is paid no later than the 20th day of that month;
• until the 20th day of the month, then this will be the date of payment of the last regular contribution.

Example 1. Organization A received permission to fish for EBR objects for the period from January 5 to April 17, 2005. Regular payments must be paid during these months on the dates of January 20, February 20, March 20, April 17.

Organization B received permission to fish for EBR objects for the period from February 24 to May 27, 2005. Regular payments in this case should be paid on March 20, April 20, May 20.

Example 2. The Yakor fishing company received permission to conduct fishing for 2005 on March 5, 2005 for two types of biological resources in the Far Eastern basin: cod (1000 tons) and herring (4500 tons).

The permit defines the fishing periods for the specified FBRs:

The collection rate for one ton of cod is 3,000 rubles, and for one ton of herring - 500 rubles. (Article 333.3 of the Tax Code of the Russian Federation).

Let's calculate the amount of the fee.

The fee for the right to catch cod will be 3 million rubles. (1000 t x 3000 rub.).

The amount of the fee for the right to catch herring will be 2 million 250 thousand rubles. (4500 t x 500 rub.).

In this case, the Yakor fishing company must pay a one-time fee when receiving a permit by March 5, 2005 in the amount of 10% of the calculated fee amount - 525 thousand rubles. (3 million rubles + 2 million 250 thousand rubles) x 10%.

The total amount of the regular contribution will be 4 million 725 thousand rubles. (5 million 250 thousand rubles x 90%).

The amount of the fee is fixed and does not depend on the actual use by the payer of the right to catch biological resources. If the amount of catch turned out to be less than the amount specified in the permit, the amount of the fee is not adjusted.

Pay the fee in accordance with clause 3 of Art. 333.5 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs must register for tax purposes at the place of tax registration.

Individuals who are not individual entrepreneurs, pay the fee at the location of the licensing authority.

In payment documents in 2005, when transferring fees for the use of wetlands in inland water bodies, you must indicate the code budget classification 182 1 07 04030 01 1000 110. If a fee is charged for the use of VBR facilities on the continental shelf of the Russian Federation, then you must indicate BCC 182 1 07 04020 01 1000 110.

The fee for the use of aquatic biological resources is classified as regulating budget revenue.

Accounting and tax accounting

The calculated fee amount is reflected according to:

Debit 97 "Deferred expenses"

Credit 68, subaccount "Calculations for taxes and fees."

Monthly regular payments are written off to:

Debit 26 "General production expenses"

Loan 97 "Prepaid expenses".

The listed fee amounts are reflected according to:

Debit 68, subaccount "Calculations for taxes and fees"

Credit 51 "Current account".

For the purpose of calculating corporate income tax, the fee is included in other expenses associated with production and sales.

Tax and administrative control over the use of biological resources

Bodies issuing licenses (permits) for the use of aquatic biological resources (State Committee Russian Federation Fisheries and its territorial bodies) are obliged no later than the 5th day of each month to submit information to the tax authorities at the place of their registration:

• about the licenses they issued for fishing (industrial fishing);
• the amounts of fees payable under each of these licenses;
• about the deadlines for paying the fee.

In turn, organizations and individual entrepreneurs who use objects of aquatic biological resources under a license (permit), no later than 10 days from the date of receipt of such a license (permit) are required to submit information to the tax authorities at the place of their registration:

• on licenses (permits) received for fishing (industrial fishing);
• on the amounts of fees payable in the form of one-time and regular contributions.

Note! If a taxpayer fails to provide information about the license and the amount of the fee, he cannot be held accountable (Article 119 of the Tax Code of the Russian Federation), since information about the license and the amount of the fee is not tax return. However, this does not mean that there is no liability for absolute failure to provide information.

Firstly, for failure to provide information within the prescribed period, the fee payer is fined on the basis of clause 1 of Art. 126 of the Tax Code of the Russian Federation in the amount of 50 rubles. for an unsubmitted document.

Secondly, administrative liability is provided for this offense. Based on paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of three to five minimum wages will be imposed on the official.

Also, according to the Code of Administrative Offenses of the Russian Federation, violation of fishing rules, as well as violation of rules for the extraction of aquatic biological resources other than fish, entail the imposition of an administrative fine on the basis of Art. 8.37 Code of Administrative Offenses of the Russian Federation.

The organization is fined in the amount of 100 to 200 minimum wages with confiscation of the vessel and other fishing gear, officials- from 20 to 30 minimum wages with confiscation of the vessel and other fishing gear, and for citizens - in the amount of 5 to 10 minimum wages with confiscation of the vessel and other fishing gear.

E.F. Danilina

member of the chamber

Russian tax consultants

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

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

Payers

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

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

Objects of taxation

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

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

There are no fees objects of fauna and aquatic biological resources, the use of which is carried out:

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

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

Collection rates

The tax rates are established by the Tax Code of the Russian Federation:

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

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

Prerequisites

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

• about issued permits;
• the amount of the fee payable for each permit;
• about the deadlines for paying the fee.

, dated February 26, 2006 N SAE-3-21/).

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

• about received permits for the extraction of wildlife objects;
• on the amounts of fees to be paid;
• about the amounts of fees actually paid.

Information is presented according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated 02/26/2006 N SAE-3-21/, dated 02/26/2006 N SAE-3-21/).

Upon expiration of the validity period of a permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply for a credit or refund of fees for unsold permits.

Offset or refund of collection amounts is carried out in the manner established by Chapter. 12 Tax Code RF, subject to the submission of relevant documents.

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

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

Procedure for paying the fee

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

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

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

Payment of the fee for the use of objects of the animal world is made at the location of the authority that issued the permit for the extraction of objects of the animal world.

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

Fees are credited to accounts Federal Treasury with subsequent distribution according to budgets.

Federal Law No. 148 of November 11, 2003 introduced a fee for the use of fauna and aquatic biological resources. This 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 stocks, on established changes in paragraphs legislative acts The Russian Federation allows 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:

1. In hunting agricultural lands. To obtain a license, a legal entity or enterprise owner must enter into a hunting agreement.
2. IN hunting grounds that are publicly available. The Special Committee for Housekeeping issues permits to constituent entities of the Russian Federation.
3. 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. Mining and fishing are permitted only in the region where the taxpayer lives. Economic activity carried out in the 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 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 the size of the rates 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.

Provides preferential rates:

• zero;

If the extraction of living beings 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. Scroll settlements 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. Preferential tax rate 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.

An example of calculating a fee for the consumption of animal objects

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 tax office about the 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 self employed 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.

Registration N 5886

In accordance with Chapter 251 “Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources” of part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2003, No. 46 (I), Art. 4444) I order:

1. Approve the form of information on the obtained license (permit) for the use of objects of aquatic biological resources, the amount of fees for the use of objects of aquatic biological resources, subject to payment in the form of one-time and regular contributions, in accordance with the appendix to this order.

2. The heads of the departments of the Ministry of the Russian Federation for Taxes and Duties in the constituent entities of the Russian Federation should bring this order to lower tax authorities and organizations and individual entrepreneurs who are payers of fees for the use of aquatic biological resources.

3. Control over the implementation of this order is entrusted to the Deputy Minister of the Russian Federation for Taxes and Duties S.N. Shulgin.

Acting
Minister of the Russian Federation
on taxes and fees
A. Serdyukov

Application to the form

Recommendations for filling out the form for information about the obtained license (permit) to use objects of aquatic biological resources, the amount of fees for the use of objects of aquatic biological resources, subject to payment in the form of one-time and regular contributions

1.1. Information about the license (permit) received for the use of objects of aquatic biological resources, the amount of fees for the use of objects of aquatic biological resources, subject to payment in the form of one-time and regular contributions (hereinafter referred to as information), is presented in the form consisting of:

title page;

Section 1 “Information on the amounts of fees payable to the budget for the use of objects of aquatic biological resources under the obtained license (permit)”;

Section 2 "Information on the amounts and terms of payment of the fee for each object of aquatic biological resources under the obtained license (permit)."

1.2. In accordance with Article 333.7 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), information is submitted by organizations and individual entrepreneurs that have received a license (permit) to use objects of aquatic biological resources (hereinafter referred to as the license (permit)) to the tax authority at the place of their registration no later than 10 days from the date of receipt of the license (permit).

2.1. The information form is filled out with a ballpoint or fountain pen, in black or blue. It is possible to fill out the information on a typewriter or print it out on a printer.

2.2. Only one value is indicated in the corresponding cells of each row. If any values ​​provided for in the information form are missing, a dash or zero is entered in the corresponding cell.

2.3. To correct errors, the incorrect number is crossed out, the correct number is entered, and the signatures of the officials of the organization or individual entrepreneur who signed the information are affixed to the correction, indicating the date of correction. All corrections are certified by the seal (stamp) of the organization or the seal of an individual entrepreneur (if any). Using the "Touch for Correcting Typos" errors are not corrected.

2.4. The top margin of each detail page states the following:

2.4.1. For Russian and foreign organizations:

the taxpayer identification number (TIN) and the reason for registration code (RPC) are assigned by the tax authority at the place of registration;

TIN and KPP are assigned by the tax authority of a foreign organization at the place of business in the Russian Federation through a branch.

When filling out the TIN of an organization, which consists of ten characters, in the twelve-cell zone reserved for recording the “TIN” indicator, zeros (“00”) should be entered in the first two cells.

At the same time, for a Russian organization:

The TIN and KPP at the place of registration of the organization are indicated in accordance with the Certificate of Registration with the tax authority legal entity at the location on the territory of the Russian Federation or for the largest taxpayers - according to the Certificate of registration with the tax authority as largest taxpayer a legal entity formed in accordance with the legislation of the Russian Federation.

For a foreign organization:

TIN and KPP at the location of the branch of a foreign organization operating on the territory of the Russian Federation - on the basis of a Certificate of registration with the tax authority in Form N 2401IMD and/or Information letter on registration with the tax authority of a branch of a foreign organization in form N 2201I, approved by order of the Ministry of Taxes of Russia dated 04/07/2000 N AP-3-06/124 (registered with the Ministry of Justice of Russia on 06/02/2000, N 2258; "Bulletin of Regulatory Acts federal bodies executive power", 2000, N 25).

2.4.2. For an individual entrepreneur:

TIN - a 12-digit digital code in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.

2.5. Page 2 of the title page and each page of section 1 of the information provided by the organization, in the line “I confirm the accuracy and completeness of the information indicated on this page,” is certified by the signature of one of the persons who signed the information form on page 1 of the title page. At the end of each page a signature and date of signing are affixed.

When submitting information by an individual entrepreneur, his signature is affixed on each page, confirming the accuracy and completeness of the information specified on this page, and the date of signing.

2.6. The serial number of the page is indicated in the top field of each information page. Page numbering is carried out in a continuous manner, regardless of the presence or absence of page 2 of the title page, as well as the number of pages of section 2.

3.1. Page 1 of the title page is filled out completely by the payer, with the exception of the section “To be filled out by the employee tax authority".

When filling out page 1 of the title page, please indicate the following.

3.1.1. In cell " Reporting year"The year the license (permit) was obtained is indicated.

3.1.2. The full name of the tax authority to which the information is submitted and its code, as well as a mark indicating the basis for registering the payer with the tax authority.

3.1.3. The full name of the organization, corresponding to the name specified in its constituent documents (if there is a Latin transcription in the name, such is indicated), or the last name, first name, patronymic of an individual entrepreneur (in full, without abbreviations, in accordance with the identity document).

3.1.4. Main state registration number (OGRN) in accordance with the Certificate of state registration legal entity (form NP51001) or Certificate of entry into the Unified State Register legal entities about a legal entity registered before July 1, 2002 (Form N P57001).

The main state registration number of the entry on the state registration of an individual entrepreneur (OGRNIP) in accordance with the Certificate of state registration of an individual as an individual entrepreneur (form N P61001) or with the Certificate of entry into the Unified State Register of Individual Entrepreneurs of an entry about an individual entrepreneur registered before 1 January 2004 (form N P67001).

The forms were approved by Decree of the Government of the Russian Federation dated June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs” (Collected Legislation of the Russian Federation, 2002, N 26 , Art. 2586; 2003, No. 7, Art. 642;

3.1.5. The number of pages on which information is presented.

3.1.6. For organizations, the accuracy and completeness of information is confirmed by the signatures of relevant officials. In this case, the surname, first name, patronymic in full are indicated, the TIN is indicated if available, and the date of signing is indicated.

When submitting information, an individual entrepreneur must affix his signature and the date of signing.

3.2. The section “To be completed by a tax authority employee” contains information:

on the presentation of information (method of presentation; number of pages; date of presentation; number under which the information is registered; surname and initials of the tax authority employee who accepted the information; his signature).

3.3. Page 2 of the title page is filled out only in the absence of the TIN of the manager, chief accountant of the organization or authorized representative.

Page 2 states the following:

3.3.1. Information regarding the manager, chief accountant of the organization or authorized representative:

last name, first name and patronymic;

number contact phone number with city code;

information about the identity document (name of the document, series, number, who issued it and date of issue);

residence address.

3.3.2. Features of filling out this page:

surname, name, patronymic are indicated in full, without abbreviations, in accordance with the identity document;

for interaction between the tax authority and an individual, a contact telephone number with city code is indicated. If you have a home and business telephone number, both numbers must be indicated;

in the line “type of identification document” the specific name of the document is written (passport, identity card, military ID, etc.) and the document code is indicated in accordance with Appendix No. 1 to these Recommendations;

the address of the place of residence in the Russian Federation is indicated on the basis of an entry in a passport or a document confirming registration at the place of residence (if it is not a passport, but another identity document), indicating the postal code and code of the subject of the Russian Federation in accordance with Appendix No. 2 to these Recommendations.

For foreign citizens and stateless persons in the absence of a residence address in the Russian Federation, the address of conducting activities in the Russian Federation is indicated.

The information indicated on the page in the line “I confirm the accuracy and completeness of the information indicated on this page” is certified by the signature of one of those persons who confirms the accuracy of the information on the first page, and the date of signing is indicated.

4.1. Section 1 “Information on the amounts of fees payable to the budget for the use of objects of aquatic biological resources under the received license (permit)” is filled out by the payer in relation to all objects of aquatic biological resources permitted for use under the received license (permit).

4.2. Line 010 indicates the budget classification code of the Russian Federation in accordance with Federal law dated 08/15/1996 N115-FZ “On the budget classification of the Russian Federation” (Collected Legislation of the Russian Federation, 1996, N 34, Art. 4030; 2000, N 32, Art. 3338; ​​2001, N 33 (Part II), Art. 3437 ; 2002, N 19, Art. 1796; 2003, N19, Art. 1751), in accordance with which the collection amounts must be credited to the accounts of the federal treasury.

4.3. Line 020 indicates the code (OKATO of the municipality in whose territory the fee is paid.

4.5. Lines 030 - 170 indicate data on the amount of the fee calculated under the license (permit), subject to payment to the budget.

4.5.1. Line 030 indicates the total amount of the fee calculated under the license (permit), subject to payment to the budget, defined as the sum of the values ​​​​on lines 140 of all pages of section 2.

4.5.2. Line 040 indicates the amount of the one-time fee for the license (permit), defined as the sum of the values ​​on lines 150 of all pages of section 2.

4.5.3. Line 050 indicates the total amount of regular fees for the license (permit), defined as the sum of the values ​​​​on lines 160 of all pages of section 2.

Lines 060 - 170 indicate the amounts of regular contributions according to the terms of their payment as the difference between the calculated amount and the amount of the one-time contribution.

The value for each line 060 - 170 of section 1 is determined as the sum of the values ​​for the corresponding lines 170 - 280 of all pages of section 2.

5.1. Section 2 “Information on the amounts and terms of payment of the fee for each object of aquatic biological resources under the received license (permit)” is filled out by the payer separately for each object of aquatic biological resources under the received license (permit).

5.2. Lines 010 and 020 indicate, respectively, the name of the aquatic biological resource object and its code in accordance with Appendix No. 3 to these Recommendations.

5.3. Lines 030 and 040 indicate the series and license (permit) number, respectively.

Line 041 indicates the name of the authority that issued the license.

5.4. Line 050 indicates the date of receipt of the license (permit).

5.5. Lines 060 and 070 indicate, respectively, the start date and expiration date of the license (permit) for the aquatic biological resource facility, the name and code of which are indicated on lines 010 and 020 (hereinafter referred to as the aquatic biological resource facility).

5.6. Line 080 indicates the code of the unit of measurement of the quantity of an object of aquatic biological resources in accordance with Appendix No. 4 to these Recommendations.

5.7. Lines 090 - 110 indicate the number of objects of aquatic biological resources taxable:

in the amount of the full fee rate established by paragraph 4 or paragraph 5 of Article 333.3 of the Tax Code (line 090);

at a rate of 0 rub. in accordance with paragraph 6 of Article 333.3 of the Tax Code (line 100);

at the fee rate determined in accordance with paragraph 7 of Article 333.3 of the Tax Code in the amount of 15% of the fee rate provided for in paragraph 4 or paragraph 5 of Article 333.3 of the Tax Code (line 110).

In this case, the value of the indicator of the number of objects of aquatic biological resources is reflected only for any one of the specified lines, depending on the collection rate to be applied when calculating the amount of collection in relation to the corresponding number of objects of aquatic biological resources.

5.8. Lines 120 and 130 indicate, respectively, the fee rate established for the object of aquatic biological resources, and the code of the basis for applying the fee rate of 0 rubles in accordance with Appendix N5 to these Recommendations.

Line 130 is filled in if the fee rate established by paragraph 6 of Article 333.3 of the Tax Code is applied in the amount of 0 rubles.

If the fee rate is applied in accordance with paragraph 7 of Article 333.3 of the Tax Code, the value on line 120 is determined as the product of the corresponding fee rate established by paragraph 4 or 5 of Article 333.3 of the Tax Code and the number 0.15.

5.9. Lines 140 - 280 indicate data on the calculated amount of collection for the object of aquatic biological resources.

5.9.1. Line 140 reflects the calculated amount of the fee for an object of aquatic biological resources under the received license (permit), determined as the product of the corresponding number of objects of aquatic biological resources indicated on any of lines 090 - 110, and the fee rate indicated on line 120.

5.9.2. Line 150 reflects the amount of a one-time contribution, determined in the amount of 10 percent of the calculated amount of the fee for the object of aquatic biological resources, indicated on line 140.

5.9.3. Line 160 reflects the amount of regular contributions, defined as the difference between the calculated amount (line 140) and the amount of the one-time contribution (line 150).

Lines 170 - 280 reflect the amounts of regular contributions for the object of aquatic biological resources, subject to payment in equal installments according to the corresponding payment deadlines throughout the entire period of validity of the license (permit).

The value on line 160 must correspond to the sum of the values ​​on lines 170-280.

Fees for the use of fauna and aquatic biological resources replaced fees for the use of fauna and an auction system for the sale of quotas for catching aquatic biological resources for industrial fishing.

These fees were introduced on January 1, 2004, Ch. 25 1 X Tax Code of the Russian Federation, relate to federal taxes and fees and are obligatory for payment throughout the Russian Federation

Payers of fees. The following may be recognized as payers of fees:

organizations;

individuals, including individual entrepreneurs.

Legal entities and individuals are recognized as payers of these fees if they have received, in accordance with the established procedure, licenses (permits) for the use of wildlife objects on the territory of the Russian Federation or licenses (permits) for the use of 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.

Objects of taxation. Objects of aquatic biological resources for the purpose of collecting fees are divided into two groups:

marine mammals;

other objects of aquatic biological resources.

An exhaustive list of mammals subject to taxation is given in the Tax Code of the Russian Federation. The tax legislation also establishes grounds for non-recognition of objects of the animal world and objects of aquatic biological resources as objects of taxation. This legal norm is implemented in the event that these objects are used to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (the list is approved by the Government of the Russian Federation) and persons who do not belong to indigenous peoples, but permanently reside in their places of traditional residence and traditional economic activities for which hunting and fishing are the basis of their existence. The right of free use applies only to the quantity (volume) of these objects that is extracted to satisfy personal needs, in the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of wildlife and limits and quotas for catching (harvesting) objects of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Federation in agreement with the authorized federal executive authorities.

Fee rates. The Tax Code of the Russian Federation establishes three scales of collection rates for each group of taxable objects. For each type of wildlife there is its own collection rate, determined in absolute units - rubles per unit of the total tax base. The rates do not depend on the habitat of a particular animal species and are applied throughout the Russian Federation. The fee rates are set by art. ZZZ3 Tax Code of the Russian Federation. An example is given in the table (clause 1 of article ZZZ 3 of the Tax Code of the Russian Federation).

Fee rates for fauna objects

Name of animal object	Fee rate for one animal, rub.
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

In paragraph 4 of Art. ZZZ 3 establishes the rates of fees for objects of aquatic biological resources (with the exception of marine mammals), and in paragraph 5 of the same article - the rates of fees for objects of aquatic biological resources - marine mammals.

There are two preferential rates: 0% and 50% of the generally established rate.

When seizing young animals (under one year of age) of wild ungulates, the fee rates for the use of wildlife objects are determined at 50% of the above rates.

The fee rates for objects of the animal world are set at 0 rubles, if the use of such objects is carried out 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 fauna objects or objects of aquatic biological resources;

preventing damage to the economy, wildlife and their habitats;

reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

study of reserves and industrial expertise.

The fee rates for each object of aquatic biological resources, including marine mammals, are set at 0% if the use of such objects is carried out:

in fishing for the purpose of reproduction and acclimatization of aquatic biological resources;

in fishing for research and control purposes.

Fee rates for objects of aquatic biological resources, including marine mammals, for city- and village-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation are set at 15% specified fee rates.

Town- and settlement-forming organizations for the purposes of using a reduced fee rate are organizations that meet the following criteria:

fishery organizations must be registered as a legal entity in accordance with the legislation of the Russian Federation;

the number of workers, taking into account family members living with them, as of January 1 of the calendar year in which a permit for the extraction (catch) of aquatic biological resources is issued, must be at least half the population of the corresponding locality;

the volume of fish products sold by organizations or the volume of aquatic biological resources caught must be at least 70% for the calendar year preceding the year of issuance of the permit for the extraction (catch) of aquatic biological resources;

Fishery organizations must carry out fishing on vessels of the fishing fleet owned by them or used by them on the basis of charter agreements.

The listed criteria must be met simultaneously; failure to comply with one of them may deprive fishery organizations of the status of city- and village-forming Russian fishery organizations.

For business entities selling and (or) processing extracted aquatic biological resources delivered to the territory of the Russian Federation, the collection rate is 10% of the standard rate.

Calculation procedure and deadlines for payment of fees. The amount of the fee is determined in relation to each object of the animal world or each object of aquatic biological resources as the product of the number of these objects and the fee rate established for the corresponding object of the animal world.

Fees for the use of objects of the animal world are paid by payers upon receipt of a license (permit) to use these objects, and fees for the use of objects of aquatic biological resources are paid in the form of one-time and regular contributions. The one-time fee is 10% of the calculated fee, and it is paid upon receipt of a license (permit) for the use 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.

Example 5.133. The company received permission to conduct fishing for three months for two types of biological resources in the Caspian basin: roach (500 tons) and pike perch (300 tons). The collection rate for wobbles is 200 rubles. for 1 ton, for pike perch - 1000 rubles. for 1 ton. Thus, the amount of the fee for the right to catch roach was 100,000 rubles. (200 rub. x 500 t). For pike perch - 300,000 rubles. (1000 rub. x 300 t). The total amount of the collection is 400,000 rubles. (300,000 rub. + 100,000 rub.).

In this case, the organization pays a one-time fee. Upon receipt of permission - in the amount of 10% of the calculated fee - 40,000 rubles. (400,000 rub. x 10%: 100%), including for vobla - 10,000 rub., for pike perch - 30,000 rub.

The remaining amount of the fee will be paid in equal installments throughout the entire period of validity of the permit every month no later than the 20th.

Thus, the following fee amounts will be paid monthly:

for vobla - 30,000 rubles. [(100,000 rub. - 10,000 rub.) : 3];

for pike perch - 90,000 rubles. [(300,000 rub. - 30,000 rub.) : 3].

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 an appropriate extraction (catch) permit is paid in the form of a one-time contribution no later than the 20th day of the month following last month the validity period of such permission.

Payers pay the fee for the use of wildlife objects at the location of the body that issued the relevant license (permit).

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 body that issued the license (permit) for the use of aquatic biological resources;

payers - organizations and individual entrepreneurs - at the place of their registration.

The procedure for submitting information to authorities issuing licenses (permits). Bodies issuing, in accordance with the established procedure, a license (permit) for the use of objects of the animal world and a license (permit) for the use of objects of aquatic biological resources, no later than the 5th day of each month are required to submit to the tax authorities at the place of their registration information about issued licenses (permits), the amount of the fee payable for each license (permit), as well as information about the deadlines for paying the fee.

The procedure for submitting information by organizations and individual entrepreneurs, offset or return of collection amounts for unrealized licenses (permits). Organizations and individual entrepreneurs using objects of the animal world under the appropriate license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authorities at the place of their registration information about the received licenses (permits) for the use of wildlife objects, the amounts of fees payable, and the amounts of fees actually paid.

Upon expiration of the validity period of such a license (permit), organizations and individual entrepreneurs have the right to apply to the tax authority at the place of their registration for a credit or refund of fees for unrealized licenses (permits) issued by the authorized body. Offset or refund of fees for unrealized licenses (permits) is carried out in the prescribed manner, subject to the submission of documents, the list of which is approved by the federal tax authority.

Organizations and individual entrepreneurs using objects of aquatic biological resources under the appropriate license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authorities at the place of their registration information about the licenses (permits) received, the amounts of fees payable in the form of one-time and regular contributions.

Organizations and individual entrepreneurs 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 their extraction (catch) to the tax authorities at the place of their registration no later than the deadline for paying a one-time contribution (clause 2 Art. ZZZ 7 Tax Code of the Russian Federation).