Collection for the use of fauna and aquatic biological resources in Russia. Fees for the use of fauna Fees for the use of fauna rate

05.03.2020

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are established by Chapter. 25.1 of the Tax Code and came into force on January 1, 2004.

Payers of fees for the use of wildlife and for the use of aquatic biological resources are organizations and individuals, including individual entrepreneurs. In the Russian Federation, the use of fauna and aquatic biological resources is carried out on the basis of a license. Regarding objects of the animal world, the license applies to the territory of the entire state, and regarding object-aquatic biological resources, the license gives the right to use them in internal 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 seas and in the area of the Spitsbergen archipelago.

Objects of taxation are recognized as objects of fauna and objects of aquatic biological resources listed by no. 1, 4, 5 tbsp. 333.3 NK, respectively, removed from their habitat, including objects of aquatic biological resources subject to removal from the habitat as permitted bycatch.

Collection rates are firmly fixed and expressed in rubles per animal or per ton of aquatic biological resources.

The fee is not levied on objects of fauna and objects of aquatic biological resources, 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 not related to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of their existence.

The fee is also not charged if the use of fauna or aquatic biological resources is carried out for the purposes of:

o protecting public health, eliminating threats to human life, protecting agricultural and domestic animals from diseases, regulating the species composition of fauna and aquatic biological resources, preventing damage to the economy, wildlife, aquatic world, as well as for the purpose of reproduction of animal or animal objects water peace, carried out in accordance with the permission of the authorized executive body;
o studying reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

The fee rates for the use of aquatic biological resources for fishery organizations that form towns and villages are reduced by 85% of the total rate of this fee.

Payment of fees is made:

o payers - individuals, with the exception of individual entrepreneurs, - at the location of the body that issued the license (permit);
o payers - organizations and individual entrepreneurs - at the place of their tax registration.

Amounts of fees for the use of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the current budget legislation.

Water tax

Since January 1, 2005, a new mandatory payment at the federal level has appeared in the tax system of the Russian Federation - water tax. The legal basis for this tax is established by Chapter. 25.2 NC.

Payers of water tax are organizations and individuals engaged in water use in accordance with the legislation of the Russian Federation. According to current Russian legislation, taxable water use can be special and special.

The objects of water tax (clause 1 of Article 333.9 of the Tax Code) are: water intake from water bodies; use of water areas, with the exception of timber rafting in rafts and bags; use of water bodies without water intake for hydropower purposes; use of water bodies for the purpose of timber rafting in rafts and bags.

According to paragraph 2 of Art. 333.9 of the Tax Code is not subject to this tax on a large list of types of use of water bodies, which is due to the social significance of the latter. Thus, the following are not recognized as objects of taxation: abstraction from groundwater of water containing minerals and (or) natural medicinal resources, as well as thermal waters; abstraction of water from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents; abstraction of water from water bodies and use of water areas for fish farming and reproduction of aquatic biological resources; use of water bodies for navigation on ships, including small boats, as well as for one-time landings (take-offs) of aircraft; use of water areas for state monitoring of water bodies and other natural resources, as well as geodetic, topographical, hydrographic and survey work; special use of water bodies to meet the needs of national defense and state security; use of water areas for fishing and hunting, etc.

The tax base for water tax is established by Art. 333.10 of the Tax Code and is determined by the taxpayer independently for each water body. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate. In relation to various objects of water tax, the tax base is determined as follows:

o when water is withdrawn - as the volume of water taken from a water body during the tax period;
o when using the water area of water bodies, with the exception of timber rafting in rafts and bags - as the area of the provided water space;
o when using water bodies without water intake for hydropower purposes - as the amount of electricity produced during the tax period;
o when using water bodies for the purpose of timber rafting in rafts and purses - as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

Water pa."Y1 is paid quarterly. The rates of this tax are established in relation to each river basin, lakes, seas and economic region. A detailed list of tax rates in relation to each water tax object is established in Article 333.1 of the Tax Code. Tax legislation provides for an increase in tax rates for over-limit use Thus, when water is withdrawn in excess of the established quarterly or annual water use limits, tax rates for such excess increase five times.

The tax is paid at the location of the water body no later than the 20th day of the month following the expired tax period.

The form of control over the correctness and timeliness of payment of water tax is a tax return submitted by the taxpayer to the tax authority at the location of the facility within the period established for payment of the tax. In addition, foreign taxpayers submit a copy of the tax return to the tax authority at the location of the body that issued the water use license.

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

Payers of fees for the use of fauna and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs receiving a license (permit) to use 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 fauna 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 fauna and aquatic biological resources.

Objects of animal life and objects of aquatic biological resources, 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 not related to indigenous peoples, but permanently residing in the 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 sets rates in rubles for objects of wildlife, for objects of aquatic biological resources and for marine mammals.

Fee rates for objects of aquatic biological resources are set at 0 rubles when their use is carried out for the purposes of:

· protecting public health, eliminating threats to human life, protecting farm and domestic animals from diseases, regulating the species composition of biological resources, preventing damage to the economy, wildlife and their habitat, as well as for the purpose of reproducing 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 city- and settlement-forming Russian fishery organizations are established by the Tax Code in the amount of 15% of the established rates.

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

Payers pay the amount of the fee for the use of objects of the animal world upon receipt of a license (permit) for the use of objects of the animal world 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 a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of a license (permit).

The remaining amount of the fee is paid in equal installments in the form of regular contributions throughout the entire validity period of the license (permit) every month no later than the 20th day.

Payment of fees for the use of objects of aquatic biological resources is made:

· payers - individuals, with the exception of individual entrepreneurs, - at the location of the body that issued the 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 expiration of the license (permit) for the use of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of the fees for unsold licenses. Offset or refund of collection amounts 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 who use water 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 bags;

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

4. Use of water bodies for the purpose of rafting 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 taken from the water body during the tax period;

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

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

The Tax Code establishes tax rates for river basins, lakes, seas and economic regions of the Russian Federation.

When water is withdrawn in excess of established water use limits, rates for such excess are set at five times the 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 thousand cubic meters of water.

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

The tax amount is paid at the location of the taxable object 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 taxable object within the period established for payment of the tax (Article 333.13-333.15 of the Tax Code of the Russian Federation).

Fees for the use of fauna and for the use of aquatic biological resources introduced on January 1, 2004 by Chapter 25.1 of the Tax Code of the Russian Federation. These fees replaced fees for the use of wildlife and the existing system of selling quotas for catching aquatic biological resources for the purpose of industrial fishing. These fees apply to and are obligatory for payment throughout the Russian Federation.

Payers of fees for the use of fauna and for the use of aquatic biological resources Table 19

Fee payers
For the use of objects of the animal world	For the use of objects of aquatic biological resources
Organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, permission to harvest wildlife objects on the territory of the Russian Federation.	Organizations and individuals, including individual entrepreneurs, receiving, in accordance with the established procedure, permission to extract (catch) aquatic biological resources in internal waters, in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the Svalbard archipelago.

The objects of taxation are the listed various species of animals and birds that can be hunted. The object of taxation for the use of objects of aquatic biological resources are various species of fish and other objects of aquatic biological resources, the catch of which requires a permit.

Objects of fauna and aquatic biological resources are not recognized as objects of taxation, the use of which is carried out to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (according to the list approved by the Government) and persons 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 their existence. This right applies only to the quantity (volume) of objects of animal life and objects of aquatic biological resources obtained 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 on the extraction (catch) 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.

Each type of fauna has a corresponding fee rate, determined in rubles per unit of taxable base. Collection rates do not depend on the habitat of a particular animal species and apply throughout Russia. For example, the minimum fee for hunting black grouse and pheasant is 20 rubles, the maximum for hunting musk ox is 15,000 rubles. for one animal.

There are two preferential rates:

50% of the base rate.

Zero rate applies when the use of such objects of the animal world is carried out for the purpose of protecting public health, eliminating a threat to human life, protecting against animal diseases, regulating the species composition of objects of the animal world, reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body, studying reserves , as well as for scientific purposes in accordance with Russian legislation.

Rate 50% from the generally established rate is applied when removing young animals (under one year of age) of wild ungulates.

Fee rates for the use of aquatic biological resources are set in rubles per 1 ton of taxable type of aquatic biological resources. Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established depending on their habitat.

Reduced rates are also available. In accordance with paragraph 6 of Art. 333.3 of the Tax Code of the Russian Federation, it is possible to calculate the fee at a rate of 0% in cases where the use of such objects of aquatic biological resources is carried out during fishing for the purpose of reproduction and acclimatization of aquatic biological resources, as well as for research and control purposes.

In addition, a rate of 15% is applied for each object of aquatic biological resources for city- and village-forming Russian fishery organizations included in the list approved by the Government, as well as for Russian fishery organizations, including fishing artels (collective farms). The definition of city- and settlement-forming Russian fishery organizations is given in paragraph 7 of Art. 333.3 of the Tax Code.

The fee for the use of objects of the animal world is a one-time fee and is paid upon receipt of a permit for the extraction of objects of the animal world at the location of the authority that issued the permit.

The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions, as well as in some cases - a one-time contribution. The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of permission to extract (catch) 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 permit every month no later than the 20th day.

The amount of the fee for the use of objects of aquatic biological resources subject to removal from their habitat on the basis of a permit for the extraction (catch) of aquatic biological resources is paid in the form of a one-time fee no later than the 20th day of the month following the last month of the validity period of the permit.

Payment of fees for the use of objects of aquatic biological resources is made by individuals, with the exception of individual entrepreneurs, at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources, by organizations and individual entrepreneurs at the place of their registration.

The fee for the use of fauna and aquatic biological resources is not a tax, but a fee included in the tax system of 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 wildlife and aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive permission in the prescribed manner:

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 representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list of the Government of the Russian Federation);
persons permanently residing in places of traditional habitat and management of 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 of 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 payment of the fee.

Information is presented according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21/108@, dated February 26, 2006 N SAE-3-21/111@).

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-3-21/109@, dated 02/26/2006 N SAE-3-21/110@).

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 the collection amounts for unrealized permits.

Set-off or refund of collection amounts is carried out in the manner established by Ch. 12 of the Tax Code of the Russian Federation, 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 permissible 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 when receiving permission to extract.

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

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

Last update 2019-05-04 at 08:17

Russian hunters face regular changes in hunting legislation, incl. with an increase in taxes, fines and other payments for both legal users of natural objects and poachers. What is the fee for the use of fauna and aquatic biological resources today - in 2019?

Fee rates for the use of fauna objects

The tax collection for the use of wildlife objects is regulated by Chapter 25.1 of the Tax Code of Russia. General information about it:

Both individuals and organizations pay if they use the specified facilities;
there is no tax base for fees for the use of wildlife objects: there is an object (animal or water resources) and rates; calculation occurs by multiplying the rate by the number of objects;
The amount of the fee for the use of objects of the animal world is paid before the hunt - before receiving a permit (license), i.e., to obtain this document, the applicant presents a receipt for the amount paid.

Therefore, you need to plan in advance where, who and in what quantity you want to shoot. When applying for a license, you need to submit an application indicating all these parameters, and during hunting it is prohibited to hunt animals that are not included in the permit.

The fee rates for the use of wildlife objects 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 article. Hunting of all other animals is prohibited.

Deadline for payment of fees for the use of wildlife objects

Here you can see not only the fee, but also other payments. Select payer category.