Accepted at the thirty first plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of November 25, 2008 No. 31-11)

THE MODEL TAX CODE FOR THE STATE PARTIES OF THE CIS

Special part

Chapter 10. Tax on use of natural resources and environment

Article 1. General provisions

1. The tax (taxes) on use of natural resources and the environment (further - tax) is established by the legislation of the country.

2. The special tax regimes of subsoil users providing the Section of products, and also payment of bonuses, royalty and other payments can be set by the tax legislation of the country.

3. In case of establishment of tax are determined type of tax (nation-wide and (or) local) and procedure for its introduction in action in the territory of the country.

Article 2. Taxpayers

Taxpayers are the organizations and physical persons recognized by users of natural resources and the environment according to the legislation of the country.

Article 3. Taxation object

1. The taxation object are recognized:

1) the minerals extracted from subsoil in the territory of the country and in the territory which is under country jurisdiction;

2) the minerals extracted from waste of the extracting productions if such extraction is subject to the separate taxation according to the legislation of the country;

3) fauna objects which withdrawal from the circle of their dwelling is subject to the taxation according to the legislation of the country;

4) objects of water biological resources which withdrawal from the circle of their dwelling is subject to the taxation according to the legislation of the country;

5) vegetable resources;

6) separate types of use of water objects;

7) emission (dumping) of pollutants in the environment and the production wastes placed on objects of storage (burial) of waste;

8) other objects established by the tax legislation of the country.

2. The specific list of the taxation objects is established by the tax legislation of the country.

Article 4. Tax base

1. The tax base is determined by the taxpayer independently separately by each taxation object, stipulated in Article 3, if other is not established by the legislation of the country.

2. The tax base is determined as cost or as quantity (amount) of the used natural resources and the environment if other is not established by the legislation of the country.

3. The procedure for cost determination and (or) quantity (amount) for the used natural resources and the environment is established by the legislation of the country.

Article 5. Tax and reporting periods

1. The tax period is established by the tax legislation of the country in relation to the separate taxation objects.

2. The accounting periods can be provided by the tax legislation of the country.

Article 6. Tax rates

1. Rates of tax are established for each taxation object taking into account features of the tax legislation of the country.

2. By the tax legislation of the country limiting rates of tax, including due to application of the raising (lowering) coefficients (indexes) according to the tax legislation of the country can be established.

3. Rates of tax can be differentiated depending on conditions of use of natural resources and the environment.

4. By the tax legislation of the country single rates of tax by groups of homogeneous types of the used natural resources and the environment can be established.

Article 7. Tax benefits

Tax benefits are established by the tax legislation of the country.

Article 8. Procedure for calculation, terms and payment procedure of tax

1. The taxpayer estimates tax amount independently on each taxation object as the work of tax base and the tax rate corresponding to it.

2. Taxpayers submit within tax authorities the declaration on tax within the terms established by the tax legislation of the country and in the form approved by authorized body of the country.

3. By the tax legislation the tax discharge in case of receipt of the license (permission) to use of natural resources and the environment can be provided.

4. Terms and payment procedure of tax separate categories of taxpayers are established by the tax legislation of the country.

5. Other features of calculation of tax, terms and procedure for its payment can be established by the tax legislation of the country.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info