Encyclopedia

Fishing Artels (Collective Farms)


Fishing cooperatives (collective farms) — fishing cooperatives (collective farms) engaged in fishing and (or) the production of fishery products from the caught (fished) aquatic biological resources (including on vessels of the fishing fleet used on the basis of a financial lease agreement (leasing agreement) or freight agreements (bareboat charter and time charter), and selling these catches and products, provided that in the total income from the sale of goods (works, services) of such organizations, the share of income from the sale of caught (fished) aquatic biological resources and (or) fishery products produced therefrom is not less than 70 percent for the calendar year preceding the year of issuance of a permit for the catching (fishing) of aquatic biological resources1.

  1. Tax Code of the Russian Federation, as amended on 2024-01-01, Article 333.3, paragraph 7 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws