Fees for the use of water resources. Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources

"Simplified" from scratch. Tax tutorial Andrey Gartvich

Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources

Wild animals, birds, fish, molluscs and aquatic mammals inhabiting the territory and the coastal economic zone Russian Federation, Are natural resources that are considered state property. If someone uses these resources, they may be charged the following fees for use:

fee for the use of objects of the animal world;

fee for the use of objects of aquatic biological resources.

Objects of the animal world Is a collective term for land mammals and birds. A objects of aquatic biological resources Is a collective term for fish, molluscs, crustaceans, aquatic mammals, and algae.

The first collection can be roughly called hunting fee, and second - fishing fee.

The obligation to pay the fee for the use of wildlife objects arises upon receipt of a permit for the extraction of hunting resources.

Along with the fee, you may need to pay state duty for issuing a permit.

The obligation to pay the fee for the use of objects of aquatic biological resources arises upon obtaining a permit for the extraction (catch) of aquatic biological resources. A permit is issued for industrial fishing and some other types of fishing when fishing is considered a business activity. Any individuals can engage in recreational and sport fishing, as a rule, free of charge and without special permission.

Restrictions are imposed on recreational and sport fishing in order to preserve aquatic biological resources.

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2.5.1. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources Taxable objects are: - objects of the animal world in accordance with the list established by paragraph 1 of Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat

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

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

Objects of water and biological resources - this is the general formulation for the definition of this type of collection. Consider what it includes:

For catching fish, as well as other marine animals or plants.
Work on the creation and normalization of documentation on the composition and properties of waters used in reservoirs with fish.
For the implementation of fishery research, which are carried out in order to assess the stocks, as well as further develop recommendations for optimizing the use of aquatic biological resources.
Implementation of cultivation of algae, molluscs, etc. in reservoirs and reservoirs of natural type.
Restoration of water resources in reservoirs and reservoirs existing in natural conditions.
Help in adaptation to aquatic conditions for shellfish, algae, etc.

It is these types of activities that are levied because they are subject to licensing. Without licensing and timely payment of the fee, the implementation of such activities is illegal and may lead to criminal liability. Read also the article: →, → (paid if the company is unable to dispose of the product).

Collection features

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

Feature in question	Description
Fee payers	The payers of the levy are individuals and legal entities that carry out activities in relation to water resources, incl. biological water resources subject to licensing. Such activities can be carried out on the territory of internal waters, the territorial sea, on the continental shelf of the Russian Federation, in the areas of the Spitsbergen archipelago, as well as in the Caspian, Barents and Azov seas.
Taxable objects	According to modern legislation, the objects of this type of collection are those objects, the catch of which is carried out on the basis of the extraction of aquatic biological resources, and in addition, those objects that are subject to removal from their natural habitat as a permitted by-catch.
Exceptions	The levy is not subject to the extraction of aquatic biological resources by persons for whom fishing and hunting is the basis of existence (small peoples of the North, Siberia, the Far East, and except for persons living on their territory).
Offset / refund of fees	Within 10 days after receiving permission to carry out activities of an individual entrepreneur, an individual or legal entity undertakes to submit to the tax authority a package of documents confirming the possibility of obtaining a refund / offset of the amount of the fee. If at the time of the expiry of the permit it has not been implemented, then the person who received it can apply to the tax authority to receive a credit / refund.

The legislative framework

The most complete information on how and on what conditions the fee is paid can be obtained from the current documents of modern legislation. Only a few of them define and regulate the fee for the use of water resources. The following table will help to visualize them:

Document	Important information for the payer
tax code	Article 333 of the Code includes general necessary information about this type of collection, including: objects and subjects of collection, rates established for fees, terms of payments and their crediting, existing calculation procedures, etc. The Tax Code is the main document in the Russian Federation that regulates and establishes the basic rules for the payment of this type of fees. Therefore, for each person licensed to carry out activities in relation to water resources, it is necessary to familiarize themselves with this document.
Federal laws of the Russian Federation	The existing Federal Laws of the Russian Federation are relevant documents that establish more accurate and detailed information about this type of payment. Many such FZs are known, but among the most important of them one can single out, for example, FZ No. 166 (obtaining permission to carry out activities).

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

How to calculate the payment amount? Example

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

Collection size \u003d Interest rate* Number of objects

The interest rate is set for each type of object on which the work takes place. Thus, in order to count, it is necessary to know the area in which the fishery is being fished; the type of object being fished, as well as the volume obtained.

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

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

Procedure for providing data

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

Kind of data	Rules, terms and features of submission
Data on the obtained permission to operate	Provided to the tax authority within 10 days after receipt. In addition to the authorization, it is necessary to provide data on the amounts due to be paid in the form of regular and one-time contributions. The data must be submitted in the form of the established sample, which can be found on the official website of the Tax Inspectorate.
Fishery performance data (by-catch)	This type of data is provided in mandatory to the tax authority in the month following the month the permit expires. The last date for submitting data is the 20th day of this month.

According to modern legislation, the payer of the fee does not have the right to claim a refund of the overpayment, adjust the amount of the established fee on its own, and also make payments in accordance with the actual results of the catch.

Features of payment and terms of legislation. Example

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

There are three types of fees set for this activity:

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

Consider the following example of step-by-step calculations for each type of contribution.

Calculation data. The fishery is carried out in the Barents Sea for cod, the volume of catch is 200 tons, and the by-catch is 100 tons, the rate of a ton of catch is 5,000 rubles, and 1 ton of by-catch is 20 rubles. The duration of the permit is 9 months.
The fee will be 1,000,000 rubles (5,000 rubles * 200 tons of cod fishing).
A one-time fee will be 1,000,000 * 10% \u003d 100,000 rubles.
Regular payments are made every month and amount to 1,000,000 - 100,000 (one-time fee) \u003d 900,000 rubles; 900,000 / 9 (months of validity of the permit) \u003d 100,000 rubles monthly fee. One-time fee \u003d 20 * 100 \u003d 2000.

Accounting for preferential categories of citizens when paying tax

There are statutory benefits for payers. At the same time, a number of types of benefits are known, when persons are completely exempt from paying the fee, and when they receive a discount on its payment:

Representatives of small ethnic groups living in Siberia, the North, the Far East, the list of which is approved by the Government of the Russian Federation, are completely exempt from payment. Also exempt from collection are persons permanently residing in these territories, for whom fishing and hunting is the basis of their existence.
A 0% rate is provided to persons who use fishing for acclimatization or reproduction of aquatic biological resources. A similar rate is provided to those who fish for control or research purposes.
Rate 15%. Provided to fisheries organizations approved by the government of the Russian Federation; Russian fishery organizations; fishing artels; individual entrepreneurs, whose activities correspond to the activities of fisheries organizations.

You can clarify whether you belong to the preferential categories of citizens at the regional tax office.

Frequently Asked Questions About Water Use Collection

Question number 1. Who should pay the set fee?

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

Question number 2. Who issues permits for the implementation of activities?

A permit for the implementation of activities is issued by the Federal Agency for Fisheries after an individual or legal entity submits an application.

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

The rate of collection is carried out by the Tax Code of the Russian Federation and depends on the area in which the fishing is carried out (Barents Sea, Sea of \u200b\u200bAzov, etc.)

Fee for the use of objects of aquatic biological resources - title
The payers of the fee for the use of objects of aquatic biological resources are organizations and individuals, including those who receive permits for the extraction (catch) of aquatic biological resources 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 Caspian, Barents Seas and in the area of \u200b\u200bthe Spitsbergen archipelago (clause 2, article 333.1 of the Tax Code of the Russian Federation).

If one of the fishing areas listed is specified in the catch permit, the person receiving the permit is recognized as the payer of the fee. Of course, if all other conditions are met.

The area of \u200b\u200bthe levy for the use of aquatic biological resources is strictly limited. Fishers who extract aquatic biological resources in water areas not specified in paragraph 2 of Article 333.1 of the Tax Code of the Russian Federation do not pay the fee.

That is, the fee for the use of aquatic biological resources does not apply to aquatic biological resources allowed for fishing in the free zone of the World Ocean, as well as in water bodies under the jurisdiction of other states. Fees are not levied for catching fish and other biological resources in areas regulated by international conventions, for example, NAFO (North Atlantic Fisheries Organization), NEAFC (North-East Atlantic Fisheries Commission), etc.

Not included in the jurisdiction of the collection and fishing of fish resources by companies in the territorial waters of the Russian Federation under intergovernmental agreements. In this case, the extraction of aquatic biological resources is not subject to fees. Quotas for catching aquatic organisms to foreign fishing companies may be sold and granted on a reciprocal basis. Cashproceeds from the sale of quotas are accounted for in the budget separately from the federal tax. These payments are administered by the Federal Agency for Fisheries.

What objects of aquatic biological resources are taxed

The tax is levied on objects of aquatic biological resources, the right to withdraw which from the habitat is granted to an organization or an individual (clause 1 of article 333.2 of the Tax Code of the Russian Federation). Clauses 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation list objects of aquatic biological resources, for the catch of which a fee is charged. These are fish, aquatic invertebrates, aquatic mammals, algae, and other animals and plants that live in a state of natural freedom in water bodies of fishery importance.

All objects of aquatic biological resources for the purpose of collecting a fee are divided into two groups:

marine mammals;
other (except for mammals) objects of aquatic biological resources.

An exhaustive list of mammals for the catch of which the fee is paid is given in paragraph 5 of article 333.3 of the Tax Code of the Russian Federation. These are killer whales, beluga whales, other cetaceans, Pacific walrus, fur seal, bearded seal, lionfish, seal, crested seal, seal and several species of seals.

Other objects of aquatic biological resources (except mammals) include fish, crustaceans, molluscs, etc.

Article 333.3 of the RF Tax Code mentions “other aquatic biological resources”. This concept is not covered in chapter 25.1. Of the Tax Code... Nor does it contain any references to documents that provide a definition of other objects of aquatic biological resources. Nevertheless, it is possible to establish what belongs to this group. The necessary information is in some by-laws in the field of the fishing industry, and first of all - in the decree of the Government of the Russian Federation of 05.25.94 No. 515, as well as in the order of the State Fisheries Committee of Russia dated 09.10.96 No. 169.

It follows from these documents that all types of aquatic organisms that are not named separately in the list of inhabitants of one or another water basin, given in paragraph 4 of Article 333.3 of the Tax Code of the Russian Federation, are classified as other objects of aquatic biological resources. Apparently, the legislator deliberately did not list them due to their great species diversity.

The use of aquatic biological resources is not always subject to a fee. Aquatic biological resources provided for personal use to the indigenous peoples of the North, Siberia and the Far East in places of their traditional residence are not recognized as an object of taxation.

In addition, persons who do not belong to indigenous small peoples, but permanently reside in places of their traditional residence and traditional economic activities, for whom fishing is the basis of their existence, have the right to free fishing for personal purposes.

It should be noted that these categories of users are exempted from paying fees only for catching aquatic biological resources within the established quotas and limits. They are established by the executive authorities of the constituent entities of the Russian Federation in agreement with the Federal Agency for Fisheries.

What are the rates at which the fee must be paid for the use of objects of aquatic biological resources

Duty rates for the use of aquatic biological resources are established in absolute terms per unit of the taxable base (paragraphs 4 and 5 of article 333.3 of the Tax Code of the Russian Federation). Moreover, the unit of the taxable base depends on the type of biological resource. For example, when catching marine mammals, one animal is recognized as a taxable base. That is, the unit of the taxable base is the amount of biological resources of a given type, expressed in pieces. When using other aquatic biological resources, the taxable base is the amount of resources expressed in tons. The collection rates are set in rubles per unit of measurement - a piece or a ton.

For each fishery basin, specific rates have been established only for those types of biological resources that are of the greatest industrial importance for a given region. For example, separate collection rates are provided for cod, Kamchatka crab, flounder, scallop, fur seal, etc. Less significant species of aquatic organisms are classified as other objects of aquatic biological resources, and separate rates are set for them.

What are the benefits established for the collection for the use of objects of aquatic biological resources

The tax rates for each object of aquatic biological resources are set at 0 rubles in cases where the use of such objects of aquatic biological resources is carried out when:

fishing for the reproduction and acclimatization of aquatic biological resources;
fishing for research and control purposes (clause 6 of article 333.3 of the Tax Code of the Russian Federation).

Tax rates for each object of aquatic biological resources for town and settlement-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation, as well as for Russian fishery organizations, including fishing artels (collective farms), are set at 15 percent of the collection rates. Town- and settlement-forming Russian fishery organizations are organizations that meet the following criteria:

carry out fishing on vessels of the fishing fleet, which belong to them on the basis of the right of ownership, or use them on the basis of charter agreements (bareboat charter);
registered as legal entity in accordance with the legislation of the Russian Federation;
in the total income from the sale of goods (work, services), the share of income from the sale of aquatic biological resources extracted (caught) by them and (or) other products from aquatic biological resources produced from the aquatic biological resources extracted (caught) by them is at least 70 percent for the calendar year preceding the year of issuance of a permit for the extraction (catch) 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 (catch) of aquatic biological resources is issued, is at least half of the population of the corresponding settlement (clause 7 of article 333.3 of the Tax Code of the Russian Federation ).

How to pay the fee for the use of aquatic biological resources

The amount of the fee for the use of objects of aquatic biological resources is determined for each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the rate of collection established for the corresponding object of aquatic biological resources on the date of commencement of the permit. This procedure is established in paragraph 2 of Article 333.4 of the Tax Code of the Russian Federation.

The payer pays the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions. A one-time fee is 10% of the fee and is carried out upon receipt of a permit, the remaining 90% are transferred monthly no later than the 20th in equal installments during the entire period of the permit. The amount of the fee does not depend on the size of the actual catch (catch) and is not adjusted (clause 2 of Article 333.5 of the Tax Code of the Russian Federation).

The fee is fixed. It does not depend on the actual use by the payer of the right to catch biological resources. If they are caught in less quantity than indicated in the permit, the amount of the fee is not adjusted. For this reason, for users of aquatic biological resources in the Tax Code of the Russian Federation, there is no mechanism for offsetting and refunding the amount of the paid fee.

The amount of the fee is not adjusted even in cases when the catch of biological resources is carried out, the fishing of which is not provided for by the issued license (permit), including when catching fish as a by-catch. But if the permit explicitly provides for by-catch, the fee from the caught aquatic biological resources is calculated in accordance with the generally established procedure at the rate established for the corresponding type of aquatic biological resources.

Payment of the fee 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 (clause 3 of article 333.5 of the Tax Code of the Russian Federation).

Is it necessary to submit information about payers and amounts of fees for the use of objects of aquatic biological resources

Organizations and individual entrepreneursthat use objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, no later than 10 days from the date of receipt of such a permit, submit to the inspectorate at the place of their registration information on the obtained permits for the extraction (catch) of aquatic biological resources, the amount of collection, payable in the form of one-time and regular contributions. This is the requirement of Clause 2 of Article 333.7 of the Tax Code of the Russian Federation.

The information is filled in according to the form approved by Order No. SAE-3-21 / 110 @ dated February 26, 2006.

"Advisor to the accountant", 2005, N 11

As we said in the last issue of the journal, these fees are calculated and paid in 2005 in accordance with Ch. 25.1 "Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources" of the RF Tax Code.

Fee payers

Payers of the fee for the use of aquatic biological resources (hereinafter - WBR) in accordance with paragraph 2 of Art. 333.1 of the Tax Code of the Russian Federation are recognized organizations and individuals, including individual entrepreneurs, - users of aquatic biological resources, which in established by law obtained licenses (permits) for the use of aquatic biological resources 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 and in the areas of the Spitsbergen archipelago.

The use of water biological resources (WBR) is understood as the removal of objects from the habitat, that is, from the natural environment in which these objects live in a state of freedom.

The use of RBM is carried out on the basis of long-term licenses and permits for catching a specific amount of aquatic biological resources in a specific fishing area in a specific calendar period.

Prior to the entry into force of Federal Law No. 166-FZ of 20.12.2004 "On Fishing and 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. To date, 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 WBR is a permit. The permit is issued to organizations and individual entrepreneurs, has short term actions and gives the right to catch a certain amount of aquatic biological resources in a specific period by a specific vessel within the share of quotas distributed by order of the Federal Agency for Fishery of Russia for a calendar year. According to Federal law "On Fishing and Conservation of Aquatic Biological Resources" permit is a document that certifies the right to harvest (catch) a certain amount of water resources.

When issuing a permit from January 1, 2005, a state fee is charged from organizations - 200 rubles, from individuals - 100 rubles.

Rates and benefits of the fee for the use of objects of aquatic biological resources

The levy rates are set in absolute terms (in rubles) per unit of the taxable base:

for marine mammals (beluga whale, Pacific walrus, fur seal, etc.) collection rates are determined in rubles for each FBG facility (clause 5 of article 333.3 of the RF Tax Code);
for all other objects of aquatic biological resources - fish, crustaceans, echinoderms and plants, the collection rates are set in rubles per 1 ton of mined WBR objects (clause 4 of article 333.3 of the RF Tax Code).

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 distinguished as independent ones.

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

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

0 RUB (in other words, they do not actually pay the fee) - established in cases when the use of objects of the animal world is carried out in order to protect public health, eliminate the threat to human life, protect against diseases of agricultural and domestic animals, prevent damage to the economy, as well as for scientific purposes ... These goals must be confirmed by a corresponding mark in the license (permit) for the right to use objects of the animal world.

Editorial 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 resource research schedules that provide for its participation in these activities.

This is stated in clause 1 of the Order of the Federal Agency for Fisheries of 02.07.2004 N 38 "On carrying out work on the catch (extraction) of aquatic biological resources for research purposes", issued pursuant to the Decree of the Government of the Russian Federation of 31.07.2001 N 566 " On approval of the Rules for catching (harvesting) aquatic biological resources for research, control and fish breeding purposes ";

15% of the full rate for a specific type of aquatic biological resources of the corresponding basin is provided to the town-forming and settlement-forming Russian fishery organizations, which are included in the List approved by the Decree of the Government of the Russian Federation of 03.09.2004 N 452 "On the List of town 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 editors: In accordance with clause 2 of Resolution N 452, the Ministry of Agriculture of Russia and the Ministry of Finance of Russia must annually submit to the Government of the Russian Federation, by November 20, agreed proposals on amendments to the above List in the event of acquisition or loss by Russian fishery organizations of characteristics on the basis of which they the right to apply a reduced fee for the use of objects 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 eligible for collection benefits may not only increase, but also decrease if they cease to comply with a number of criteria established for town and settlement-forming Russian fishery organizations in clause 7 of Art. 333.3 of the Tax Code of the Russian Federation.

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

The procedure for calculating the fee is established in clause 2 of Art. 333.4 of the 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 term of the license (permit), regular contributions are deducted to the budget. A one-time payment is 10% of the total amount of the calculated fee. The remaining 90% of the calculated levy is due to regular contributions. They are paid during the entire period of validity of the license (permit) on a monthly basis no later than the 20th during the permitted period of fishing for this object of biological resources (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, the payment of regular contributions starts from that month;
between the 21st and 30th (31st) days of the month inclusive, the first regular installment must be paid by the 20th day of the next month.

The last month to pay the regular fee is the month when the license (permit) expires. If the expiration date of the license (permit) falls on:

after the 20th of the month, the last regular installment is paid no later than the 20th of that month;
before the 20th of the month, then it will be the date of payment of the last regular installment.

Example 1... Organization A has received a permit for the right to fish for FBG objects for the period from January 5 to April 17, 2005. Regular payments should be paid during these months on the date January 20, February 20, March 20, April 17.

Organization B received a permit for the right to catch the FBG objects for the period from February 24 to May 27, 2005. Regular payments in this case should be paid by the date of March 20, April 20, May 20.

Example 2... The Yakor fishing company received a permit to fish for 2005 from March 5, 2005 for two types of biological resources in the Far East basin: cod (1000 tons) and herring (4500 tons).

The permit specifies the terms of fishing for the specified FBG:

The tax rate for one ton of cod is 3000 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 amount to RUB 3 million. (1000 tons x 3000 rubles).

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

In this case, the Yakor fishing company must pay a one-time fee upon receipt of a permit due on March 5, 2005 in the amount of 10% of the calculated amount of the fee - 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 caught is less than the amount specified in the permit, then the amount of the fee will not be adjusted.

Pay the fee in accordance with paragraph 3 of Art. 333.5 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs must 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 the fee for the use of FBG facilities in inland water bodies, you must indicate the code budget classification 182 1 07 04030 01 1000 110. If the fee is levied for the use of FBR facilities on the continental shelf of the Russian Federation, then KBK 182 1 07 04020 01 1000 110 must be indicated.

The fee for the use of objects of aquatic biological resources refers to the regulating budget revenues.

Accounting and tax accounting

The calculated amount of the fee is reflected in:

Debit 97 "Prepaid expenses"

Credit 68, subaccount "Calculations of taxes and duties".

Monthly recurring payments are debited to:

Debit 26 "General production costs"

Credit 97 "Prepaid expenses".

The listed fees are reflected by:

Debit 68, subaccount "Calculations of taxes and fees"

Credit 51 "Current account".

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

Tax and administrative control over the use of biological resources

Bodies issuing licenses (permits) for the use of objects of aquatic biological resources (State Committee of the Russian Federation for 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:

on the licenses issued by them for fishing (industrial fishing);
the amount of fees to be paid for each of these licenses;
on the timing of payment of the fee.

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

on the obtained licenses (permits) for fishing (industrial fishing);
on the amounts of fees to be paid in the form of one-time and regular contributions.

Note! If the taxpayer fails to provide information on the license and the amount of the fee, he cannot be held liable (Article 119 of the Tax Code of the Russian Federation), since the information on 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.

First, for failure to provide information to set time the payer of the fee 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 a non-submitted document.

Secondly, administrative liability is provided for the specified offense. Based on paragraph 1 of Art. 15.6 of the Administrative Code of the Russian Federation, an official will be fined in the amount of three to five minimum wages.

Also, according to the Code of Administrative Offenses of the Russian Federation, violation of fishing rules, as well as violation of the 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 of the Administrative Code of the Russian Federation.

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

E.F.Danilina

member of the chamber

tax consultants of the Russian Federation