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Payer of the fee

8 October 2026, 10:40

Payer of the fee — are also organizations, information about which has been entered into the unified state register of legal entities on the basis of Article 19 of the Federal Law dated November 30, 1994 No. 52-FZ "On Introduction into Force of Part One of the Civil Code of the Russian Federation", having licenses and other permits for the extraction (catch) of aquatic biological resources, valid in accordance with the procedure established by Article 12 of the Federal Constitutional Law dated March 21, 2014 No. 6-FKZ "On Admission of the Republic of Crimea into the Russian Federation and Formation within the Russian Federation of New Subjects — the Republic of Crimea and the City of Federal Importance Sevastopol" (ceased to be in force as of May 1, 2019)¹.

Payer of the fee — are considered organizations that, on the day of admission to the Russian Federation of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhzhia region, the Kherson region and the formation of new subjects within the composition of the Russian Federation, had, in accordance with their founding documents, a place of location of a permanent executive body or, in the absence of a permanent executive body, another body or person authorized to act on behalf of the legal entity without a power of attorney, located on the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhzhia region or the Kherson region, having licenses and other permits for the extraction (catching) of aquatic biological resources, valid in accordance with the procedure established by Article 12 of the Federal Constitutional Law of October 4, 2022 No. 5-FKZ "On the Admission of the Donetsk People's Republic to the Russian Federation and the Formation within the Composition of the Russian Federation of a New Subject — the Donetsk People's Republic", Article 12 of the Federal Constitutional Law of October 4 October 2022 No. 6-FKZ "On the Admission of the Luhansk People's Republic into the Russian Federation and the Formation within the Russian Federation of a New Subject - the Luhansk People's Republic", Article 12 of the Federal Constitutional Law of October 4, 2022 No. 7-FKZ "On the Admission of Zaporizhzhia Oblast into the Russian Federation and the Formation within the Russian Federation of a New Subject - Zaporizhzhia Oblast", Article 12 of the Federal Constitutional Law of October 4, 2022 No. 8-FKZ "On the Admission of Kherson Oblast into the Russian Federation and the Formation within the Russian Federation of a New Subject - Kherson Oblast"².

Payer of the fee — are organizations and individual entrepreneurs engaged in types of entrepreneurial activities within the territory of a municipal formation (federal cities of Moscow, Saint Petersburg and Sevastopol), in relation to which the normative legal act of this municipal formation (laws of the federal cities of Moscow, Saint Petersburg and Sevastopol) has established the aforementioned fee, using movable and (or) immovable property within the territory of this municipal formation (federal cities of Moscow, Saint Petersburg and Sevastopol)³.

Payer of the fee — an organization or an individual entrepreneur⁴.

Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 333-1, para. 3, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2022-12-28, Art. 333.1, para. 2.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 411, para. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Federal Law No. 137-FZ of 04.11.2005, "On Amending Certain Legislative Acts of the Russian Federation and Declaring Certain Provisions of Legislative Acts of the Russian Federation as Expired in Connection with Implementation of Measures to Improve Administrative Procedures for Resolving Disputes" of 04.11.2005, as amended on 2005-11-04, Art. 1, para. 9#2 // RSZ RF. 2005. No. 45. Art. 4585. ↩

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