Taxable Object
The subject of taxation – objects of the animal world in accordance with the list established by paragraph 1 of article 333-3 of this Code, the removal of which from their habitat is carried out on the basis of a permit for the harvesting of objects of the animal world issued in accordance with the legislation of the Russian Federation (as amended by Federal Law No. 209-FZ dated July 24, 2009 - Collection of Laws of the Russian Federation, 2009, No. 30, article 3735); aquatic biological resources in accordance with the list established by paragraphs 4 and 5 of article 333-3 of this Code, the removal of which from their habitat is carried out on the basis of a permit for the harvesting (catching) of aquatic biological resources issued in accordance with the legislation of the Russian Federation, including aquatic biological resources that are to be removed from their habitat as allowed by-catch (as amended by Federal Law No. 285-FZ dated November 29, 2007 - Collection of Laws of the Russian Federation, 2007, No. 49, article 6046; Federal Law No. 314-FZ dated December 30, 2008 - Collection of Laws of the Russian Federation, 2009, No. 1, article 22) (ceased to be in force as of 2019-05-01)1.
Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 333-2, para. 1, ceased to be in force as of 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩