Legal regulation of the charge for the use of natural resources

General Provisions

The legal regulation of the fee for natural resource use is based on the principle of payment, established by federal legislation, and aims at the rational use of natural resources taking into account environmental protection. The payment for natural resource use manifests in various areas - land plots, subsoil, forests, water objects, wildlife and aquatic biological resources - and implies the establishment of mandatory payments, taxes and fees regulated by relevant laws and subordinate acts.

In the field of land legislation, the fee for land use is carried out through the land tax and rent. The amount of rent is determined by lease agreements, normative acts of state authorities and the cadastral value of land plots. In case of delayed commissioning of real estate objects into operation, an increased rent rate may be applied, which stimulates the rational use of land resources.

When using natural resources, one-time and regular payments, fees for participation in competitions and auctions, as well as a tax on the extraction of minerals are established. Taxpayers are recognized as users of natural resources, and the taxable object is extracted minerals, including components extracted incidentally. Such a mechanism ensures the financial responsibility of resource users and encourages rational development of natural resources.

The use of forests and water objects is also accompanied by payment. For forest resources, rent or purchase price for forest plantations is charged, and for water objects - usage fee and water tax. The amount of payment is determined taking into account the volume of used resources, area of the plot and ecological conditions of the region, which contributes to the preservation of ecosystems and rational use of natural wealth.

The payability of using wildlife and aquatic biological resources is established in legislation on wildlife and fishing. Users are obliged to pay fees for permitted use, while exceeding limits or unauthorized use leads to sanctions. Taxable objects are recognized as specific species of animals and aquatic biological resources, and the rates of fees are set by tax legislation, which ensures a balance between the economic interests of users and the protection of natural resources.

Among the main principles of environmental protection is the principle of payability of natural resource use and compensation for damage to the environment (Article 3 of the Federal Law "On Environmental Protection"). The content of this principle is elaborated in natural resource laws.

Paying for land use

One of the principles of land legislation is the principle of payment for the use of land, according to which any use of land is carried out at a fee, except in cases established by federal laws and laws of the subjects of the Russian Federation (paragraph 7 of part 1 of article 1 of the Land Code of the Russian Federation). This provision is supplemented by part 1 of article 65 of the Land Code of the Russian Federation, according to which the use of land in the Russian Federation is paid. Forms of payment for the use of land are the land tax (until the introduction into force of the property tax) and rent. The procedure for calculating and paying the land tax is established by the legislation of the Russian Federation on taxes and fees.

Rent is charged for lands transferred to lease. The procedure for determining the amount of rent, the procedure, conditions and deadlines for paying rent for lands owned by the Russian Federation, subjects of the Russian Federation or municipal property, is established respectively by the Government of the Russian Federation, state authorities of the subjects of the Russian Federation, and local self-government bodies. The amount of rent is a material term of the land lease agreement¹.

In the event that, three years after the date of providing a land plot located in state or municipal ownership for residential construction, excluding cases of providing land plots for individual housing construction, the real estate object constructed on such land plot has not been put into operation, the rent for such land plot shall be established at an amount not less than twice the tax rate of the land tax applicable to the corresponding land plot, unless otherwise provided by land legislation.

The order, conditions and deadlines for paying rent for land plots located in private ownership are established by land lease agreements.

For the purposes of taxation and in other cases provided by the Land Code of the Russian Federation, federal laws, the cadastral value of the land plot is established. The cadastral value of the land plot may also be used to determine the rent for a land plot owned by the state or municipal property.

The land tax is regulated by Chapter 31 of Part X of the Tax Code of the Russian Federation² (hereinafter – the Tax Code). Taxpayers of the land tax are recognized as legal and physical entities that possess land plots on the right of ownership, the right of perpetual (indefinite) use or the right of lifelong inheritable possession³. The taxable object is recognized as land plots located within the boundaries of a municipal formation (the cities of federal importance Moscow, Saint Petersburg and Sevastopol), on the territory of which the tax has been introduced⁴. The tax base is determined as the cadastral value of land plots⁵.

Charge for use of subsoil resources

When using mineral resources, the following payments are made: one-time payments for the use of mineral resources upon occurrence of certain events specified in the license, including one-time payments paid when changing the boundaries of the mineral resource plots allocated for use; regular payments for the use of mineral resources; a fee for participation in a competition (auction); other taxes and fees established in accordance with the legislation of the Russian Federation on taxes and fees.

The tax on the extraction of minerals is regulated by Chapter 26 of Section VIII of the Tax Code of the Russian Federation. Taxpayers of the mineral extraction tax are recognized as organizations and individual entrepreneurs who are considered users of mineral resources in accordance with the legislation of the Russian Federation⁶.

The taxable object for the mineral extraction tax, unless otherwise provided in paragraph 2 of this article, is considered to be: 1) minerals extracted from subsoil within the territory of the Russian Federation on a subsoil plot (including from hydrocarbon raw material deposits), granted to the taxpayer for use in accordance with the legislation of the Russian Federation. 2) minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with the Russian Federation's legislation on subsoil; 3) minerals extracted from subsoil outside the territory of the Russian Federation, if this extraction takes place on territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot granted to the taxpayer for use⁷.

The tax base is determined by the taxpayer independently for each extracted mineral (including useful components extracted from subsoil in conjunction with the extraction of the main mineral)⁸.

Charge for use of forests

The charge for the use of forests is provided as a principle of forest legislation (paragraph 11 of article 1 of the Russian Federation Forest Code). A rental fee or a payment under a contract for the sale of forest plantations is paid for the use of forests⁹.

Rental fee for the use of forests

The amount of the rental fee is determined on the basis of the minimum rental fee. When using a forest plot with the removal of forest resources, the minimum rental fee is calculated as the product of the rate of payment per unit volume of forest resources and the volume of forest resource removal from the leased forest plot.

The minimum amount of rent when using a forested land without the extraction of forest resources is determined as the product of the rate of payment per unit area of the forested land and the area of the leased forested land.

For leasing a forested land belonging to federal ownership, the ownership of a subject of the Russian Federation, municipal ownership, the rates of payment per unit volume of forest resources and the rates of payment per unit area of the forested land are established respectively by the Government of the Russian Federation, state authorities of subjects of the Russian Federation, local self-government bodies (Article 73 of the Forest Code of the Russian Federation).

Payment under a sales contract for forest plantations

The payment under the contract for the sale of forest plantations, except for the payment under the contract for the sale of forest plantations for own needs, is determined based on the minimum payment amount. The minimum payment amount under the contract for the sale of forest plantations is determined as the product of the rate of payment per unit volume of wood and the volume of wood to be harvested.

The rates of payment per unit volume of wood harvested on lands owned by the federal government, the governments of the subjects of the Russian Federation, and municipal property are established respectively by the Government of the Russian Federation, the state authorities of the subjects of the Russian Federation, and local self-government bodies. The payment under the contract for the sale of forest plantations for own needs is determined based on rates set by the state authorities of the subjects of the Russian Federation (Article 76 of the Forest Code of the Russian Federation).

Payment for the use of water objects

The main principles of water legislation include the payment for the use of water objects. The use of water objects is carried out on a paid basis, except in cases established by Russian Federation legislation (paragraph 14 of Article 3 of the Water Code of the Russian Federation), as well as economic incentives for the protection of water objects. When determining the fee for using water objects, the costs incurred by water users for activities aimed at protecting water objects are taken into account (paragraph 15 of Article 3 of the Water Code of the Russian Federation).

The forms of payment for the use of water objects include: a fee for the use of a water object, as well as a water tax.

Fee for the use of a water object

The water use agreement provides for payment for the use of a water object or its part. Payment for the use of water objects is established based on the following principles: 1) stimulating efficient use of water resources and protection of water objects; 2) differentiation of payment rates for the use of water objects depending on the river basin; 3) uniformity of payment receipt for the use of water objects throughout the calendar year.

The rates of payment for the use of water objects owned by the federal government, the property of subjects of the Russian Federation, and municipal formations, as well as the procedure for calculating and collecting such payments, are established respectively by the Government of the Russian Federation, state authorities of the subjects of the Russian Federation, and local self-government bodies (Article 20 of the Water Code of the Russian Federation).

The water tax is regulated by Chapter 25.2 of Section VIII of the Russian Federation Tax Code. Taxpayers of the water tax are recognized as organizations and individuals engaged in special and (or) exceptional use of water in accordance with the legislation of the Russian Federation, which is considered a taxable object. Organizations and individuals engaged in water use based on water use agreements or decisions to provide water objects for use, respectively concluded and adopted after the entry into force of the Water Code of the Russian Federation¹⁰ are not recognized as taxpayers.

Taxable objects for the water tax include the following types of use of water objects: 1) withdrawal of water from water objects; 2) use of the aquatic area of water objects, excluding timber floating in rafts and scoops; 3) use of water objects without withdrawing water for hydroelectric purposes; 4) use of water objects for the purpose of timber floating in rafts and scoops¹¹.

For each type of water use recognized as a taxable object, the tax base is determined by the taxpayer separately for each water body. If different tax rates are established for a particular water body, the tax base is determined by the taxpayer applicable to each tax rate¹².

Charge for use of fauna and aquatic biological resources

Charge for use of fauna

Among the main principles of state management in the field of protection and sustainable use of wildlife objects, the principle of charge for use of fauna is provided (Article 12 of the Federal Law "On Wildlife")

According to Article 52 of the Federal Law "On Wildlife," users of wildlife objects who obtain permission in accordance with established procedures to use wildlife objects on the territory of the Russian Federation pay fees for the use of wildlife objects in amounts and order established by the legislation of the Russian Federation on taxes and fees and the legislation in the field of hunting and conservation of hunting resources. At the same time, payment of the fee for the use of wildlife objects does not exempt the user from carrying out measures to protect wildlife objects, their habitat, and compensate for damage caused to them.

The use of wildlife is carried out in compliance with federal and regional limits and standards developed in accordance with this Federal Law, other laws, and other normative legal acts of the Russian Federation, as well as laws and other normative legal acts of the subjects of the Russian Federation (part 3 of article 35 of the Federal Law "On Wildlife"). At the same time, exceeding limits and irrational use of wildlife objects entails imposition of a fine in accordance with the legislation of the Russian Federation.

The use of wildlife objects not included in the list of wildlife objects whose removal from their habitat without permission is prohibited¹³ may be carried out free of charge, provided that this does not involve obtaining a permit for the use of wildlife.

Paying for the use of aquatic biological resources

Among the main principles of fisheries legislation and the conservation of aquatic biological resources is the principle of payment for the use of aquatic biological resources, according to which the use of aquatic biological resources is carried out on a paid basis, except in cases provided for by federal laws (paragraph 9 of part 1 of Article 2 of the Federal Law "On Fisheries and Conservation of Aquatic Biological Resources").

Fees for the use of wildlife objects and for the use of aquatic biological resources are regulated by Chapter 25.1 of Section VIII of the Russian Tax Code.

Payers of the fee for using wildlife objects, except for wildlife objects that belong to aquatic biological resources, are organizations and individuals, including individual entrepreneurs, who obtain a permit for hunting wildlife objects on the territory of the Russian Federation in accordance with established procedures. Payers of the fee for using aquatic biological resources are organizations and individuals, including individual entrepreneurs, who obtain a permit for harvesting (catching) aquatic biological resources in inland waters, the territorial sea, the continental shelf of the Russian Federation, and the exclusive economic zone of the Russian Federation, as well as in the Azov Sea, Caspian Sea, Barents Sea, and in the Spitsbergen archipelago area¹⁴.

The taxable objects are considered to be: animal world objects in accordance with the list established by the Russian Federation Tax Code, whose removal from their habitat is carried out on the basis of a permit for hunting animal world objects issued in accordance with the legislation of the Russian Federation; aquatic biological resources objects in accordance with the list established by the Russian Federation Tax Code, whose removal from their habitat is carried out on the basis of a permit for harvesting (catching) aquatic biological resources issued in accordance with the legislation of the Russian Federation, including aquatic biological resources objects that are to be removed from their habitat as allowed by-catch¹⁵. The rates of the fee are established by the Russian Federation Tax Code for each animal world object and aquatic biological resources object¹⁶.