For one apartment building, a homeowners' association is created in only one copy. This decision is made at a separate meeting. It is accepted only if more than 50 percent of those who took part in the vote cast their votes.

The goals of creating a homeowners association. What it is?

Simply put, it is an association of homeowners in an apartment building. The Housing Code is defined as non-profit organization... It is created in accordance with the framework established in the current legislation.

Recently, the question has often been raised about the negative consequences for residents who choose exactly this way of managing their property. But this does not happen because of the very existence of the organization. The problem is the wrong creation procedure. Sometimes they are created not in order to make life easier for residents, but in order to open access to financial resources, additional powers for certain persons.

Negative consequences are not manifested everywhere. The main thing is to take into account all possible features of this process in advance.

Possible ways to manage a house are described in article 161 of the Housing Code of the Russian Federation. And article 44 obliges owners to hold general meetings if a really important decision needs to be made.

The activity of the HOA is also devoted to article 135 of the Housing Code of the Russian Federation. In general, there are many articles that make up the regulatory framework for this field of activity:

  1. Clause 9 of Article 148.
  2. Part 2 of article 147.
  3. Part 5 in article 147
  4. Part 6 in article 146.
  5. Part 8 of Article 156
  6. Article 152, part 3.
  7. Part 3 of article 151.
  8. Part 1 in article 149.
  9. Part 2 of Article 137.

Initial steps

Homeowners' associations are organized both in one apartment building and in several at once. Or on, which are united by one, common territory.

There are several complications associated with certain factors:

  • How to regulate legal and financial issues?
  • Who submits tax reports and how?
  • Records management.
  • How do you organize general meetings?
  • Conducting voting.
  • The procedure for the formation of a homeowners association requires strict compliance with current legislation.
  • How to collect information from residential property owners?

HOA activity is based only on the legal aspects mentioned in the Housing Code. For an organization to be legal, the owners must join at least 50 percent of the total area of ​​the house... Each tenant has the right to refuse to join the HOA. But even in this case, there is a duty to fulfill the instructions after the general meetings. But such tenants are not allowed to vote.

It is obligatory to create an initiative group from among the tenants of the apartments, minimum of 5 people... For the adoption of the charter, an initial general meeting is formed. And for the preparation of the preparatory documentation, the initiative group sends an application to the city administration.

General meeting

Initiative groups take on the bulk of the responsibilities associated with the affairs of the Partnership. At the preparatory stage, it has already been partially formed. It is the representatives of the initiative group who prepare the agenda and send out invitations, and they are the people who are responsible for the development of the future charter. And for the formation of approximate Minutes for each of the meetings. Finally, this same group is responsible for creating voting forms.

The meeting is held to discuss any important issue. On it, each tenant is told about the need to create an HOA, explain what advantages this form of partnership has.

Sometimes voting takes place in absentia. Each tenant is given some time to make a decision. The main thing is to provide in the charter in advance for the possibility of absentee voting. A separate voting form is prepared for each member of the community. Or for every question on the agenda. Each form must have three options: abstain, for or against.

The vote count should not be based on how many people took part. And according to the total area that belongs to the tenants. For example, owners of a 70-square-meter property have more votes than owners of a 30-meter space.

About the approval of the charter

The charter is the main document on which almost all HOA activities are based. The proper functioning of the organization itself depends on how competently the text of this document is prepared.

The main requirement for the charter is to be as simple as possible. It should not include items that are not supported by applicable law. It is logical to copy the 6th section of the Housing Code, making changes along the way.

Then there will be no double interpretation of the rules. The following points must be present in the HOA Charter:

  1. How many members are on the audit committee?
  2. How many members are on the board?
  3. The procedure for convening members of the HOA.
  4. The location of the HOA.
  5. The name of the HOA.

There are only a few concepts that are subject to some discrepancy. For example, you can:

  • You can, at your discretion, formulate a procedure according to which joint meetings are held, in which HOA members and apartment owners take part.
  • Transfer powers of choice to the general meeting of HOA members. Then the Chairman himself will be less dependent on the members of the board. But more will depend on all members of the HOA.

While the HOA Charter is being prepared and drawn up, it is necessary hold meetings in the usual manner on all matters of importance:

  1. The size of the fees associated with repairs and maintenance is being discussed.
  2. For intramural, absentee voting.
  3. Re-election of chairmen and board members.
  4. Use of common property.
  5. Land use.
  6. Carrying out house reconstruction.

Unresolved tax issues require separate accounting. It is desirable to include in the HOA Charter the requirement that the community should include approximately the same number of representatives from each entrance.

The HOA Charter is a document binding on all HOA members. But this does not apply to the owners of residential premises.

About the registration process

Any member of the board can submit a package of documents to the appropriate state body in order to register an HOA. The department of the Federal Tax Service is responsible for this procedure. The package of documents consists of:

  • Receipt confirming payment of state duty.
  • Application for registration of a legal entity. Form 11001 is used.
  • Minutes of the Board of the HOA. All board members must certify it with their signatures.
  • Of the Charter of the Partnership. In the final version, approved at the general meeting. Served in duplicate.
  • Minutes of the meeting, original, or in the form of a notarized copy.

Federal Tax Service processes requests in seven days maximum.

What other procedures are needed to complete?

The acceptance certificate is the main document by which the house is transferred to the management of the HOA. A special commission must be present during this process. It usually also includes members of the HOA management, representatives of the municipality. The text of the act is always accompanied by technical documentation relating to a particular building. It must comply with the rules and regulations for the operation of apartment buildings.

When going to another form of government there should be no changes in the rights of apartment owners. When the house is transferred to the management of the HOA, special notifications are created. They are sent to the Property Management Committee, as well as to the City Administration of the Administration.

A bank account for an HOA is opened only in the name of a legal entity.

The former balance holder of the house must be notified of what happened. All required data is provided.

Conclusion of contracts

Common property, conditions and rules for its maintenance become the main subjects for such contracts. with owners who have not entered the society.

What is stipulated in the contract?

  1. Description of the property to be repaired, upkeep.
  2. What kind of repair and maintenance work is being carried out? How exactly?
  3. What is the responsibility of the HOA in case of default?
  4. Information about the owner's obligations and other repair and maintenance costs. Order, size, and terms of payment.

The agreement with the HOA is drawn up in duplicate. The owner and the chairman of the board must put their signatures on it. The board of the partnership must also agree with these actions. The ideal option is when all homeowners join the HOA. But the Legislation does not give the right to conclude an agreement forcibly if someone is against it. All losses are borne by the HOA if the owners refuse to pay utility bills.

The house can also be transferred to the management organization, which is elected at the general meeting. By the decision of the general meeting, the agreement for the management of the apartment building is approved in this case. The task of the managing organization is given by homeowners or members of the HOA board. One party reports to the other every year on how the conditions described in the contract are being met.

The management organization can also choose the ways in which this or that house will be serviced. To do this, you can involve staff members of the HOA, or third-party workers.

Is it worth organizing an HOA at all? The answer is on video

The video below reveals not only the organizational aspects of creating a homeowners association, but also motivational ones. Is it worth taking on this business, or entrusting the house to a management company?

Who pays?

Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use objects of the animal world and / or objects of aquatic biological resources

  • extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided to the taxpayer for use;
  • extracted from waste (losses) of extractive industries, if such extraction is subject to separate licensing;
  • extracted from the subsoil outside the territory of the Russian Federation, if this production is carried out in the territories under the jurisdiction of the Russian Federation.

The taxpayer is subject to registration as a taxpayer of MET at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation within 30 calendar days from the date of state registration of the license (permit) to use the subsoil plot. The location of the subsoil plot in this case is the territory of the constituent entity of the Russian Federation where the subsoil plot is located. If the subsoil is located in the exclusive economic zone, or outside the Russian Federation, then, at the location of the organization or at the place of residence of an individual.

When to pay?

The amount of the fee for the use of objects of aquatic biological resources is paid in the form of a one-time and regular contributions. The amount of a one-time contribution is determined as a proportion of the calculated amount of the fee, the amount of which is 10%. Payment of a one-time fee is made upon receipt of a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions during 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.

Where to pay?

Payment of the due (tax) for the use of objects of the animal world is made by payers at the location of the authority that issued the license (permit) for the use of objects of the animal world.

Payment of a fee (tax) for the use of objects of aquatic biological resources is made:

payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the permit for the extraction (catch) of aquatic biological resources;

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

Reporting

Organizations and individual entrepreneurs who use objects of the animal world and / or use objects of aquatic biological resources under a license (permit) for the use of objects of the animal world, no later than 10 days from the date of receipt of such a license, submit to the tax authority at the location of the authority that issued the said license , information about the licenses obtained for the use of objects of the animal world, the amounts of fees to be paid, and the amounts of fees actually paid.

The information is submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, according to the forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

How many?

The amount of collection (tax) is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the corresponding rate. The amount of the fee for the use of objects of the animal world is paid by payers upon obtaining a license (permit) for the use of objects of the animal world.

The tax base

Objects of taxation are objects of the animal world (wild fauna) and objects of aquatic biological resources, the withdrawal of which from their habitat is carried out on the basis of an appropriate license.

Tax rates

Fee rates for each object of the animal world are fixed on a fixed basis. So, for a musk ox or a bison, the rate is 15,000 rubles; for a brown bear - 6,000 rubles; for a pheasant, black grouse - 20 rubles. Likewise, the rates are set for each object of aquatic biological resources.

Fee rates for each object are set at 0 rubles in cases where the use of such objects is carried out in order to protect public health, eliminate threats to human life, protect against diseases of agricultural and domestic animals, regulate the species composition of wildlife objects, prevent damage to the economy , the animal world and its habitat, as well as for the purpose of reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

Fees for the use of objects of the animal world and for the use
objects of aquatic biological resources

Collection rate

due date for tax payment

normative act

The name of the object of the animal world

Collection rate in rubles

(for one animal)

The fee for the use of objects of the animal world is paid upon receipt of a license (permit) for the use of objects of the animal world;

The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions: a one-time fee of 10% is paid upon obtaining a license (permit) for the use of objects of aquatic biological resources; regular contributions are paid during the term of the license (permit) monthly no later than the 20th

Chapter 25.1 "Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources" of the Tax Code

Musk ox, a hybrid of a bison with a 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 ibex, chamois, tur, 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

Wood grouse, stone grouse

Ular Caucasian

Pheasant, black grouse, water shepherd, small carrion, baby carrion, carrion, large carrion, moorhen

When taking young animals (up to one year old) of wild ungulates, the rates of collection for the use of objects of the animal world are set at 50% of the established rates

When using objects of the animal world for the purposes of:

Protection of public health, elimination of threats to human life, - protection against diseases of agricultural and domestic animals,

Regulation of the species composition of objects of the animal world,

Preventing damage to the economy, fauna and its habitat - for the purpose of reproduction of objects of fauna, carried out in accordance with the permission of the authorized executive body,

Also for scientific purposes in accordance with the legislation of the Russian Federation

Name of the object of aquatic biological resources

Collection rate in rubles

(for one ton)

Far Eastern basin (internal sea waters, territorial sea, the exclusive economic zone of Russia and the continental shelf of Russia in the Chukchi, East Siberian, Bering, Okhotsk, Sea of ​​Japan and the Pacific Ocean)

Pollock of the Sea of ​​Okhotsk

Pollock from other fishing areas

Kamchatka crab of the western coast of Kamchatka

Kamchatka crab North Sea of ​​Okhotsk

Kamchatka crab from other fishing areas

Crab blue

Isthorn crab

Snow crab (birdie)

Snow crab (opilio)

Snow crab red, snow crab angulatus

Crab prickly region of the southern Kuril Islands

Spiny crab from other fishing areas

Hairy crab quadrangular region of southeastern Sakhalin and Aniva Bay of the Sea of ​​Okhotsk and southwestern Sakhalin of the Sea of ​​Japan

Hairy quadrangular crab from other fishing areas

Angle-tailed shrimp

Northern shrimp

Herbal shrimp

Comb shrimp

Other types of shrimp

Coho and chinook salmon

Gray sea urchin

Black sea urchin

Other sea urchin

Scallop

Sturgeon

Northern Basin (White Sea, internal sea waters, territorial sea, the exclusive economic zone of Russia and the continental shelf of Russia in the Laptev Sea, the Kara Sea, as well as in the Barents Sea and the Svalbard archipelago)

Scallop

Sea bass

Shrimp

Kamchatka crab

Other objects of aquatic biological resources

Baltic basin (internal sea waters, territorial sea, exclusive economic zone of Russia and continental shelf of Russia in the Baltic Sea, Vistula, Curonian and Finnish gulfs)

Baltic herring (herring)

Sprat (sprat)

Flounder turbot

Flounder of other species

Other objects of aquatic biological resources

Caspian Basin (areas of the Caspian Sea in which Russia exercises jurisdiction over fisheries)

Caspian sprat

Sturgeon

Other objects of aquatic biological resources

Azov-Black Sea basin (internal sea waters and territorial sea, the exclusive economic zone of Russia in the Black Sea, areas of the Azov Sea with the Taganrog Bay, in which Russia exercises jurisdiction over fishing)

Flounder-kalkan

Mullet of all kinds

Sprat (sprat)

Sturgeon

Other objects of aquatic biological resources

Rivers, lakes, reservoirs

Sturgeon

Salmon, chinook salmon, Amur chum salmon, coho salmon, nelma, taimen, red salmon, Baltic salmon

Chum salmon, sima, brown trout

Baikal white grayling, eel, chir, muksun

Kunzha, char, palia, trout of all kinds, lenok, whitefish, omul, pyzhyan, peled, Dolly Varden char, barbel, black-backed fish, fish (damp), asp, grayling, shemaya, grass carp, silver carp, kutum, catfish, lamprey

Large piece (excluding pike perch)

Ripus, ram, roach, vendace

Other objects of aquatic biological resources

The name of the object of aquatic biological resources - marine mammal

Collection rate in rubles

(for one mammal)

Killer whale and other cetaceans (excluding beluga whales)

Pacific walrus

Fur seal

Gray seal

Harp seal, sea hare, hooded seals (except for harp seals up to one year old (belek, hohlusha, gray)

Harp seal up to one year old (belek, hohlusha, gray)

Lionfish, larga

Ringed seal, Caspian seal, Baikal seal, common seal

When using objects of aquatic biological resources for the purposes of:

Public health protection,

Elimination of threats to human life,

Protection against diseases of agricultural and domestic animals,

Regulation of the species composition of objects of aquatic biological resources,

Preventing damage to the economy, wildlife and its habitat,

For the purpose of reproduction of objects of aquatic biological resources, carried out in accordance with the permission of the authorized executive body;

Study of reserves and industrial expertise,

For scientific purposes in accordance with the legislation of the Russian Federation.

for town- and settlement-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation, reduced collection rates are established

The tax rates for each object of aquatic biological resources specified in clauses 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation, for individual entrepreneurs who meet the criteria provided for fishery organizations by paragraph seven of paragraph 7 of Article 333.3 of the Tax Code of the Russian Federation, are set at 15 percent of the collection rates provided for clauses 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation

KBK

KBK 18210704010011000110 Fee for the use of wildlife objects

KBK 18210704020011000110 Fee for the use of objects of aquatic biological resources (excluding inland water bodies)

KBK 18210704030011000110 Fee for the use of objects of aquatic biological resources (for inland water bodies)

Check the debt yourself!

If you are an individual, you can easily check the land tax debts yourself - Personal account of the taxpayer.

The legislative framework

Show / hide: Tax Code of the Russian Federation (Tax Code of the Russian Federation) Part 2 Chapter 25.1. FEES FOR THE USE OF FACILITIES OF THE ANIMAL WORLD AND FOR THE USE OF FACILITIES OF WATER BIOLOGICAL RESOURCES

in the total income from the sale of goods (works, services), the share of income from the sale of aquatic biological resources obtained (caught) by them and (or) other products from aquatic biological resources produced from the aquatic biological resources obtained (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 the family members living with them, as of January 1 of the calendar year in which the permit for the extraction (catch) of aquatic biological resources is issued, is at least half of the population of the corresponding settlement.

For the purposes of this chapter, fishery organizations are organizations engaged in fishing and (or) the production of fish and other products from aquatic biological resources (including on ships of the fishing fleet used on the basis of charter agreements) and selling these catches and products, provided that in the total income from the sale of goods (work, services) of such organizations, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products produced from them from aquatic biological resources is at least 70 percent.

(Clause 7 as amended by Federal Law of 30.12.2008 N 314-FZ)

8. Abolished. - Federal Law of 30.12.2008 N 314-FZ.

9. The rates of collection for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article for individual entrepreneurs who meet the criteria provided for fishery organizations by paragraph seven of paragraph 7 of this article are set at 15 percent of the collection rates provided for in paragraphs 4 and 5 of this article.

(Clause 9 introduced by Federal Law of 21.04.2011 N 70-FZ)

Article 333.4. Procedure for calculating fees

1. The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world specified in paragraphs 1 - 3 of Article 333.3 of this Code, as the product of the corresponding number of objects of the animal world and the tax rate established for the corresponding object of the animal world.

2. The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources specified in paragraphs 4 - 7 of Article 333.3 of this Code, as the product of the corresponding number of objects of aquatic biological resources and the rate of collection established for the corresponding object of aquatic biological resources by start date of the permit.

Article 333.5. The procedure and terms for payment of fees. Procedure for crediting fees

1. The payers referred to in paragraph 1 of Article 333.1 of this Code, the amount of the fee for the use of objects of the animal world shall be paid upon obtaining a permit for the extraction of objects of the animal world.

2. The payers referred to in paragraph 2 of Article 333.1 of this Code, the amount of the fee for the use of objects of aquatic biological resources shall be paid in the form of a one-time and regular contributions, as well as in the cases provided for in this Chapter - a lump sum.

(as amended by Federal Laws of 06.12.2007 N 333-FZ, of 30.12.2008 N 314-FZ)

The amount of a one-time installment is defined as a proportion of the calculated amount of the levy, the amount of which is equal to 10 percent.

Payment of a one-time fee is made upon receipt of a permit for the extraction (catch) of aquatic biological resources.

(as amended by Federal Law of 29.11.2007 N 285-FZ)

The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions during the entire period of validity of the permit for the extraction (catch) of aquatic biological resources on a monthly basis no later than the 20th.

(as amended by Federal Law of 29.11.2007 N 285-FZ)

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

2.1. Abolished. - Federal Law of 30.12.2008 N 314-FZ.

3. Payment of the fee for the use of objects of the animal world is made by payers at the location of the body that issued the permit for the extraction of objects of the animal world.

(as amended by the Federal Law of 24.07.2009 N 209-FZ)

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;

(as amended by Federal Law of 29.11.2007 N 285-FZ)

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

(Clause 3 as amended by Federal Law of 27.07.2006 N 144-FZ)

4. The amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury bodies for their subsequent distribution in accordance with the budgetary legislation of the Russian Federation.

(as amended by Federal Law of 28.12.2004 N 183-FZ)

Article 333.6. The procedure for submitting information by the bodies issuing licenses (permits)

1. Bodies issuing, in accordance with the established procedure, a permit for the extraction of wildlife objects and a permit for the extraction (catch) of aquatic biological resources, no later than the 5th day of each month, submit to the tax authorities at the place of their registration information on the issued permits, the amount of collection subject to payment for each permit, as well as information on the timing of payment of the fee.

(as amended by Federal Laws of 29.11.2007 N 285-FZ, of 24.07.2009 N 209-FZ)

2. The forms for the submission of information by the bodies issuing permits in accordance with the established procedure shall be approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(as amended by Federal Laws of 29.06.2004 N 58-FZ, of 29.07.2004 N 95-FZ, of 24.07.2009 N 209-FZ)

Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offset or refund of fees for unrealized permits

(as amended by the Federal Law of 24.07.2009 N 209-FZ)

1. Organizations and individual entrepreneurs that use objects of the animal world under a permit for the extraction of objects of the animal world, no later than 10 days from the date of receipt of such a permit, submit to the tax authority at the location of the authority that issued the said permit information on the permits received for the production of animal objects. the world, the amounts of the levy payable and the amounts actually paid.

Upon the expiration of the permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority at the location of the authority that issued the said permit for offset or refund of the fees for unrealized permits for the extraction of wildlife objects issued by the authorized body.

(as amended by Federal Laws of 27.07.2006 N 144-FZ, of 24.07.2009 N 209-FZ)

Offset or refund of fees for unrealized permits for the extraction of wildlife objects is carried out in accordance with the procedure established by Chapter 12 of this Code, subject to the submission of documents, the list of which is approved by the federal tax authority.

(as amended by the Federal Law of 24.07.2009 N 209-FZ)

2. Organizations and individual entrepreneurs that 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 tax authorities at the place of their registration information on the obtained permits for the extraction (catch) aquatic biological resources, the amounts of the collection to be paid in the form of one-time and regular contributions.

(as amended by Federal Law of 29.11.2007 N 285-FZ)

Information on the number of objects of aquatic biological resources subject to removal from their habitat as a permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources, organizations and individual entrepreneurs submit to the tax authorities at the place of their registration no later than the deadlines for the payment of a lump sum established paragraph five of clause 2 of Article 333.5 of this Code, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(the paragraph was introduced by the Federal Law of December 30, 2008 N 314-FZ)

3. The information specified in clauses 1 and 2 of this article shall be submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, in the forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees ...

Federal Law No. 148 of November 11, 2003 introduced a fee for the use of wildlife and aquatic biological resources. These are compulsory contributions paid at the federal level. Their payment does not depend on the region of residence.

Who pays the fees?

The payers of contributions include individuals, owners of enterprises and LLCs who have received the opportunity to register the consumption of objects of the animal world - Art. 333.1. Tax Code of the Russian Federation.

Federal Law No. 209, adopted on July 24, 2009, "On hunting and maintaining reserves, on the established changes in the clauses of legislative acts of the Russian Federation" allows you to extract resources by hunting.

The use of live individuals is permitted on the condition that an individual or an organization catches them. The document is issued:

  1. In hunting agricultural areas. To obtain a license, a legal entity or owner of an enterprise must conclude a hunting agreement.
  2. In hunting grounds that are in the public domain. A special committee for housekeeping issues permits to the constituent entities of the Russian Federation.
  3. In fenced natural areas. The Nature Conservation Act issues a certificate to nature conservation agencies.

The use of water resources implies the assessment of contributions to individuals and enterprises that have registered at the legislative level a certificate for the withdrawal of water resources in inland waters. The catch can be carried out on the continental shelf, in the Azov Sea, Barents and Caspian. The economic zone of Russia, the Spitsbergen archipelago are also territories that permit 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 clause 1 of Art. 333.3 of the 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 recognized as fish and other aquatic creatures, for the catch of which a license is required.

If the indigenous peoples of the North and Siberia, as well as persons who are there permanently, need to use living individuals and water resources of the environment for personal needs, then such objects are not taxed.

Important! Objects and natural resources are not subject to taxation, the amount of which is needed to satisfy one's own needs. Fishing and fishing are only permitted in the region where the taxpayer lives. Economic activity is carried out in a traditional way.

Local executive authorities, together with federal authorities, agree on the number of live individuals that can be caught. Wildlife facilities 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, an animal obtained from its natural habitat is taxed.

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 shepherdess or moorhen will cost 20 rubles. This is the minimum size. The maximum is awarded for hunting musk ox and bison-bison hybrid. This is 15,000 rubles for 1 living creature. Reference information on 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.

Reduced rates are provided:

  • zero;

If the acquisition 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 types of creatures or reproduce living individuals. According to the law, these actions must be coordinated with the relevant authorities.

Preferential rates

If the object of prey is animals up to 1 year old, then there is a "discount" of 50% of the initial cost of the collection. The amount for the use of aquatic bio-reserves 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 and development activities is also calculated at a 0% rate.

15% of the rate of the basic contribution is provided to the owners of enterprises using biological resources to conduct fishery activities in the villages. The list of settlements is approved by the Government of the Russian Federation. Fishing artels can also count on 15% of the rate.

A fishery is an enterprise that catches fish and produces fish products using water supplies. The preferential tax rate is valid only if the enterprise produces more than 70% of its products using biological resources.

For the animal kingdom, 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 set for an individual at the beginning of the validity of the certificate.

Example of calculating the fee for the consumption of objects of the animal world

Object: sika deer, number - 4 individuals, 2 of which are up to 1 year old.

Payment order

Payers must provide payment for the consumption of hunting supplies. Individuals make payment to the supervisory authority at their actual location. Owners of enterprises and organizations pay the amount of the fee at the place of registration. The fee is calculated per unit of the individual.

The fee is paid one-time at the time of receipt of the certificate of the right to use the objects of the animal world. Consumption of aquatic bio-resources is allowed upon payment of the fee on a one-time basis and on a regular basis. A one-time payment of 10% of the tax rate. The rest is paid in equal monthly installments during the term of the license. Payments must be made by the 20th.

The documents

Individuals do not submit documents to the tax office on 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 issuance of the certificate, the above information must be submitted 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 information to the authorized organization in due time, then a fine of 200 rubles will be charged for each document not submitted.

Important! If a private entrepreneur has a hunting license, but his activities are not related to making a profit, then he has the right not to inform the tax authorities about obtaining a permit.

Refund collection

Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the collection. The owner of the business and the legal entity can apply for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 of the Tax Code of the Russian Federation. Upon the expiration of the validity period of the certificate, legal entities have the right to demand a refund from the tax office that issued it. The reason - the license was not used (the hunting permit was not implemented).

The offset of the amount or the 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:

  • The payer's application for the offset of the amount.
  • Accurate information about the certificate received.
  • Information about the amount of the fee required to pay and the fee actually paid.

Art. 78 of the Tax Code of the Russian Federation states that the payer can request the amount of the return of the fee for an unrealized license from the local regulatory body. The application is considered in writing. The decision on the return is made by an authorized representative within 10 days.

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 both for legal users of natural objects and for poachers. What is the fee for the use of wildlife and aquatic biological resources today - in 2019?

Fee rates for the use of objects of the animal world

The tax levy for the use of objects of the animal world is regulated by Chapter 25.1 of the Tax Code of Russia. General information about him:

  • both individuals and organizations pay if they use these facilities;
  • there is no tax base for the collection for the use of objects of the animal world: there is an object (animal or water resources) and rates; the calculation is carried out 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 even before the hunt - before obtaining a permit (license), that is, in order to obtain this document, the applicant presents a receipt for the amount paid.

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

The tax 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 list. Hunting for all other animals is prohibited.


Deadline for payment of the fee for the use of objects of the animal world

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

Last Updated 2017-10-23 06:01

In the Russian Federation there is a fee for the use of objects of the animal world, as well as a fee for the use of objects of water resources. Let's consider in what cases it should be paid by individuals and how its amount is determined.

Tax payers and taxable objects

Payers of the fee for the use of wildlife objects are individuals who, in accordance with the established procedure, receive a permit for the extraction of wildlife objects on the territory of the Russian Federation (clause 1 of article 333.1 of the Tax Code of the Russian Federation). In other words, tax payers are citizens who receive permission to extract hunting resources (hereinafter referred to as hunters).

Objects of taxation are objects of the animal world - animals and birds, which are withdrawn from their habitat on the basis of a permit for the extraction of objects of the animal world, issued in accordance with the legislation of the Russian Federation (clause 1 of article 333.2, clause 1 of article 333.3 of the Tax Code of the Russian Federation).

An exception was made for representatives of the indigenous small-numbered peoples of the North, Siberia and the Far East of the Russian Federation (according to the List approved by the Order of the Government of the Russian Federation of April 17, 2006 N 536-r) and citizens who are not indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities (according to the List approved by the Order of the Government of the Russian Federation of 05/08/2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only such a number of harvested animals is not recognized as an object of taxation, which is necessary exclusively for meeting personal needs (in accordance with the limits established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities).

The procedure for obtaining a permit for the extraction of hunting resources

Any type of hunting is possible only after obtaining a permit for the extraction of hunting resources, which allows the capture or shooting of one or more individuals of wild animals (part 2 of article 29 of the Law of 24.07.2009 N 209-FZ).

The permit for the extraction of hunting resources shall indicate:

Information about the hunter and hunting ticket;

The type of hunting to be carried out;

Information about the extracted hunting resources;

The amount of harvested hunting resources;

Hunting dates and hunting locations.

A permit for the extraction of hunting resources is issued on the basis of the following documents (clause 4 of the Procedure for submitting applications and applications, approved by Order of the Ministry of Natural Resources of Russia dated August 29, 2014 N 379):

Statements indicating:

surname, name, patronymic (if any) of the applicant;

the type of hunting that is supposed to be carried out;

information about the extracted hunting resources and their quantity;

the estimated timing of the hunt;

hunting places;

intended tools and methods of hunting;

the date of issue of the hunting ticket and its registration series and number;

A document confirming the payment of the fee for the use of objects of the animal world (submitted at the initiative of the hunter);

A document confirming the payment of the state duty for issuing a permit (submitted at the initiative of the hunter) (clause 10 of the Procedure for submitting applications and applications).

Note. If the applicant is a foreign citizen temporarily staying in the Russian Federation, in order to obtain a permit, he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to an authorized body or an environmental institution. In this case, the application must be accompanied by a duly certified copy of the concluded agreement on the provision of services in the field of hunting (clause 6 of the Procedure for submitting applications and applications).

If you have not paid the fee, you will not be issued a permit for the extraction of hunting resources.

Thus, payment of the fee is required to obtain a hunting permit.

Payment of the fee for the use of objects of the animal world

Hunters pay the fee when receiving a permit for the extraction of hunting resources at the location of the authority that issued such a permit (clauses 1, 3, Article 333.5 of the Tax Code of the Russian Federation).

Issue a permit for the extraction of hunting resources (hereinafter referred to as a permit) to a citizen, information about which is contained in the state hunting register, or to a foreign citizen temporarily staying in the Russian Federation and having concluded an agreement on the provision of services in the field of hunting, if he hunts:

In assigned hunting grounds - by a legal entity and an individual entrepreneur who have entered into hunting agreements;

In public hunting grounds - by the executive authority of the constituent entity of the Russian Federation;

In specially protected natural areas - by environmental institutions provided for by the legislation on specially protected natural areas.

A complete list of objects of taxation - animals and birds, for the extraction of which a fee is collected, as well as the rates of collection are established by clauses 1 - 3 of Art. 333.3 of the Tax Code of the Russian Federation.

Note!

Wild animals that are not named in the specified list do not belong to the objects of the animal world, the removal of which from the natural environment is subject to tax. So, without paying a fee, you can hunt hares, foxes, ducks, geese and other animals and birds not named in the list.

The amount of the fee is determined as the product of the number of animals (animals and (or) birds) that the hunter has the right to catch in the process of hunting, and the rate of collection established for these animals.

Example. Calculation of the fee amount based on the number of killed animals

The hunter was given permission to shoot five wood grouses. The tax rate for one capercaillie is 100 rubles.

The amount of the fee is 500 rubles. (100 rubles x 5).

When taking young animals (up to one year old) of wild ungulates, the rate of collection for the use of objects of the animal world is set at 50% of those established by clause 1 of Art. 333.3 bets.

Example. Calculation of the amount of collection for the removal of young animals of wild animals

A permit was issued to shoot five wild boars, including two individuals under one year old. The tax rate for one wild boar is 450 rubles.

The amount of the fee is:

RUB 450 x 3 + 450 rub. x 50% x 2 = 1800 rubles.

The tax rates are set at 0 rubles if the use of objects of the animal world is carried out (clause 3 of article 333.3 of the Tax Code of the Russian Federation):

In order to protect public health, eliminate threats to human life, protect against diseases of agricultural and domestic animals, regulate the species composition of objects of the animal world, prevent damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of the animal world, carried out in in accordance with the permission of the authorized executive body;

Study of reserves, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

The fee is paid in a lump sum and in full through the bank, and in its absence - through the cash office of the village or settlement local government body.

Responsibility for violation of hunting rules

Hunting without an appropriate permit for the extraction of hunting resources is recognized as illegal (clause 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 18, 2012 N 21).

Violation of the rules of hunting entails the imposition of an administrative fine on citizens in the amount of 500 to 4000 rubles. with or without confiscation of hunting tools or deprivation of the right to hunt for up to two years (part 1 of article 8.37 of the Code of Administrative Offenses of the Russian Federation).

Payment of the fee for the use of objects of aquatic biological resources

Formally, individuals who receive, in accordance with the established procedure, a permit for the extraction (catch) of aquatic biological resources in internal waters, in the territorial sea, on the continental shelf of the Russian Federation, are recognized as payers of the fee (clause 2 of article 333.1 of the Tax Code of the Russian Federation).

Duty rates for each object of aquatic biological resources are established by clauses 4, 5 of Art. 333.3 of the Tax Code of the Russian Federation per one ton of catch.

At the same time, citizens engaged in recreational and sport fishing without a permit for the extraction (catch) of aquatic biological resources are not payers of the fee.

Also, the fee is not paid by citizens engaged in recreational and sport fishing on water bodies or parts thereof, specially provided for the organization of this type of fishing, on the basis of permits (licenses, vouchers) issued by organizations organizing amateur and sport fishing, since in such cases the payers of the fee are these organizations (Letter of the Ministry of Finance of Russia dated January 31, 2007 N 03-06-05-03 / 1).

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