FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 31, 1999 No. 104-FZ

About the Special economic zone in the Magadan region and in the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region

Accepted by the State Duma on April 23, 1999

Approved by the Federation Council on May 17, 1999

Article 1. Coverage of this Federal Law

This Federal Law governs the relations arising during creation, functioning and the termination of functioning of the Special economic zone in the territories of the Magadan region and Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region (further - the Special economic zone) taking into account their specific geographical location and value for geopolitical interests of the Russian Federation.

This Federal Law is directed to creating favorable conditions for social and economic development of the Magadan region.

Article 2. Purposes of creation of the Special economic zone and development program of the Special economic zone

Main objectives of creation of the Special economic zone are investment attraction, creation and development of productions, energy and transport infrastructures, development of productive forces, the financial and commodity markets of the Magadan region and the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region.

The development program of the Special economic zone affirms the law of the Magadan region.

Article 3. Basic concepts

1. In this Federal Law the following basic concepts are used:

1) the Special economic zone - the territories of the city of Magadan in its administrative borders, Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region and the internal sea waters adjoining the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region and the territorial sea of the Russian Federation within which borders according to this Federal Law the particular legal regime of implementation of economic activity is set and is applied customs procedure of free customs zone;

2) administration of the Special economic zone - the executive body of the Magadan region created according to this Federal Law for the organization of interaction of authorities and business entities according to requirements of this Federal Law and also for program implementation of development of the Special economic zone which performs the powers in the territory of the Magadan region;

3) the Kuril Islands - the territories of Southern Kuril, Kuril and North Kuril city districts of the Sakhalin region.

2. Other concepts are used in this Federal Law in the values determined by the right of the Eurasian Economic Union, the legislation of the Russian Federation on customs regulation and other legislation of the Russian Federation.

Article 3.1. Member of the Special economic zone

1. Members of the Special economic zone are recognized:

1) the legal entity or the individual entrepreneur registered in accordance with the legislation of the Russian Federation in the territory of the Special economic zone, who signed in the procedure established by this Federal Law with administration of the Special economic zone the agreement on implementation of activities provided by the Customs code of the Eurasian Economic Union in the territory of the Special economic zone (further - the agreement on activities implementation) and included in the register of members of the Special economic zone (further - the register);

2) the organization exempted from fulfillment of duties of the taxpayer according to article 246.3 of the Tax Code of the Russian Federation.

2. The person specified in the subitem 1 of Item 1 of this Article and intending to receive participant status of the Special economic zone shall conform to the following requirements:

1) it is registered in accordance with the legislation of the Russian Federation in the Special economic zone;

2) stays on the registry in tax authority;

3) performs the main economic activity in the territory of the Magadan region;

At least 75 percent of fixed assets in the territory of the Magadan region have 4) on the property right or other legal cause;

5) is represented by the business plan of implementation of the agreement on activities implementation (further - the business plan) conforming to requirements of this Federal Law;

6) is not performed by activities as credit or insurance company, and also are not professional participant of the security market.

3. Person specified in the subitem 1 of Item 1 of this Article throughout the duration of the agreement about implementation of activities shall conform to requirements, stipulated in Item 2 these Articles, except for the subitem 5 of Item 2 of this Article.

Article 4. Legal regulation of economic activity in the Special economic zone

Public authorities of the Russian Federation and public authorities of the Magadan region perform legal regulation of economic activity in the territory of the Special economic zone according to their competence established by the Constitution of the Russian Federation, the legislation of the Russian Federation and this Federal Law.

The head of administration of the Special economic zone is appointed to position and dismissed by the Magadan region duma on representation of the supreme executive body of the government of the Magadan region.

The particular legal regime of economic activity set by this Federal Law is provided only to members of the Special economic zone.

Business entities receive participants status of the Special economic zone from the date of entering of the corresponding record into the register which conducting is performed by administration of the Special economic zone according to the procedure, established by the law of the Magadan region, taking into account the requirements established according to the right of the Eurasian Economic Union.

The administration of the Special economic zone enters in the register record about registration of the member of the Special economic zone within three working days from the date of signing of the agreement with it on activities implementation. The procedure for agreement signature about implementation of activities, introduction in it of changes and the terminations of its action is established by this Federal Law.

The administration of the Special economic zone grants to the member of the Special economic zone the registration certificate in day of entering of the corresponding record into the register.

The form of the registration certificate is established by the law of the Magadan region if the single form of such certificate is not determined by the Eurasian economic commission. The law of the Magadan region determines procedure for issue, prolongation of effective period and cancellation, including cancellation, the registration certificate.

The administration of the Special economic zone reports data on registration of person as the member of the Special economic zone and represents the copy of the agreement on implementation of activities to tax authority and customs authority during the working day following behind day of entering of the corresponding record into the register. Submission of the specified data and the copy to customs authority is performed electronically within information exchange in the automated mode without the direction of requests about submission of the specified data. The format and structure of submission of the specified data are established by the federal executive body authorized by the Government of the Russian Federation in coordination with the federal executive body performing functions on development of state policy and normative legal regulation in the field of customs affairs.

In case of exception of the member of the Special economic zone of the register the administration of the Special economic zone enters the corresponding record in the register.

The administration of the Special economic zone reports data on exception of the member of the Special economic zone of the register with indication of the reasons of such exception in tax authority and customs authority during the working day following behind day of entering into the register of the corresponding record.

The administration of the Special economic zone annually no later than April 1 of the year following reporting submits in the Government of the Russian Federation the report on results of functioning of the Special economic zone for the expired period.

Provisions of parts four - the eleventh this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.

Article 4.1.

Voided according to the Federal Law of the Russian Federation of 22.12.2014 No. 423-FZ

Article 4.2. Agreement on activities implementation

1. The agreement on implementation of activities is signed between the member of the Special economic zone and administration of the Special economic zone. During the term of the agreement about activities implementation the member of the Special economic zone shall perform the activities determined by the agreement on activities implementation and perform investments, including capital investments, for the purpose of creation and (or) development of infrastructure projects, development of production in the territory of the Magadan region in amount, in terms and according to the procedure which are established by the agreement on activities implementation and administration of the Special economic zone shall perform the powers provided by this Federal Law.

2. The agreement on implementation of activities cannot be directed to implementation of the following types of activity:

1) production of crude oil and natural gas, provision of services in these areas;

2) production and conversion of excise goods (except for cars and motorcycles);

3) wholesale and retail trade;

4) provision of household services;

5) production and maintenance of arms, military and special equipment.

3. The document confirming accomplishment by the member of the Special economic zone of terms of agreement about activities implementation is the certificate on accomplishment of terms of agreement on activities implementation granted by administration of the Special economic zone. The form and procedure for issue of the certificate on accomplishment by the member of the Special economic zone of terms of agreement of implementation of activities affirm the federal executive body authorized by the Government of the Russian Federation.

4. The member of the Special economic zone has no right to transfer the rights and obligations under the agreement on activities implementation to other person.

5. The standard form of the agreement on implementation of activities affirms the federal executive body authorized by the Government of the Russian Federation.

6. Essential terms of agreement about implementation of activities are:

1) the types of activity performed according to the agreement on activities implementation;

2) the volume of investment, including the capital investments performed according to the agreement on activities implementation, and terms of implementation of the specified investments, including capital investments;

3) the obligation on submission to administration of the Special economic zone of reports according to the procedure, established by the law of the Magadan region.

7. The member of the Special economic zone renders assistance to administration of the Special economic zone regarding control of accomplishment of terms of agreement about activities implementation, including provides the free admission of her officials to the infrastructure facilities belonging to it represents to administration of the Special economic zone in oral form and written form reports and information, necessary for control.

8. The administration of the Special economic zone has no right to disclose the data which are trade secret.

9. Provisions of this Article do not extend to the members of the Special economic zone specified in the subitem 2 of Item 1 of article 3.1 of this Federal Law.

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