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Official Letter No. BG-6-02/506@ of 2001 of the Ministry of Taxes and Dues regarding expenses in connection with purchase of the quotas for the catch of aquatic biodiversity (cost of the purchased lots, stock dues).

Pays/Territoire
Fédération de Russie
Type du document
Miscellaneous
Date
2001
Source
FAO, FAOLEX
Sujet
Pêche
Mot clé
Biodiversité Allocation/quota Pêche maritime Taxe/impôt Gestion et conservation des pêches
Aire géographique
Arctique, Asie et Pacifique, Mer Noire, Mer Caspienne, CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Pacifique Nord, Pacifique Nord Occidental
Entry into force notes
Entry into force from the date of issue.
Résumé

The Ministry of Taxes and Dues, in connection with requests of fiscal institutions and taxpayers as regards the lawfulness of ascribing to production cost (produce, service) of the cost of purchase of the acquired lots and of stock dues, gives the following communication. The purchase of quotas for the catch of aquatic biodiversity and the assignation of the respective licence is the condition for carrying out of economic activity by a given organization. On the grounds of the aforesaid premise the expenses in connection with the purchase of quotas for the catch of aquatic biodiversity (cost of the purchased lots) can be ascribed to production cost of (caught/harvested aquatic biodiversity) in proportion to the amount of catch of single species.

Texte intégral
Russe

Références - Législation

Implemente

Ministerial Decree No. 1010 of 2000 regarding quotas for fishing (harvest) of aquatic biodiversity in the internal sea, territorial sea, continental shelf and Exclusive Economic Zone of the Russian Federation.

Législation | Fédération de Russie | 2000

Mot clé: Allocation/quota, Volume admissible de captures, Pêche maritime, ZEE-Zone Economique Exclusive, Mer territoriale, Plateau continental, Gestion et conservation des pêches, Zone marine

Source: FAO, FAOLEX