Fishery Organizations of the Russian Federation that Form Cities and Townships
Russian fishery organizations that form cities and settlements are organizations that meet the following criteria: they conduct fishing using vessels of the industrial fishing fleet owned by them as property owners, or use them on the basis of a financial lease agreement (leasing agreement) or charter agreements (bareboat charter and time charter); they are registered as legal entities in accordance with Russian Federation legislation before January 1, 2022; the share of income from the sale of aquatic biological resources caught (caught) by them and (or) other products made from aquatic biological resources caught (caught) by them in their total income from the sale of goods (works, services) is not less than 70 percent for the calendar year preceding the year of issuance of the permit to catch (catch) 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 the permit to catch (catch) aquatic biological resources, is not less than half the population of the corresponding settlement1.
Tax Code of the Russian Federation, as amended on 01.01.2024, Art. 333.3, para. 7 // RSZ RF. 2000. No. 32. Art. 3340. ↩