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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 6, 1999 No. 382

About lists of the seasonal industries and types of activity applied to the taxation purposes

(The last edition from 25-02-2014)

According to article 64 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of seasonal industries and types of activity applied by provision of delay or payment by installments on the tax discharge.

2. Recognize invalid:

resolution of Council of Ministers - The governments of the Russian Federation of March 15, 1993 N225 "About Approval of the List of the Companies Conducting Seasonal Procurement of Raw Materials for the purposes of Taxation on Value Added" (Collection of acts of the President and the Government of the Russian Federation, 1993, N 12, the Art. 1003);

resolution of Council of Ministers - The governments of the Russian Federation of December 23, 1993 N1321 "About Entering of Amendments into the List of the Companies Conducting Seasonal Procurement of Raw Materials for the purposes of Taxation on Value Added" (Collection of acts of the President and the Government of the Russian Federation, 1993, N 52, the Art. 5149);

the order of the Government of the Russian Federation of February 24, 1994 N127 "About Entering of Amendment into the List of the Companies Conducting Seasonal Procurement of Raw Materials for the purposes of Taxation on Value Added" (Collection of acts of the President and the Government of the Russian Federation, 1994, N 9, the Art. 703);

the order of the Government of the Russian Federation of January 23, 1995 N74 "About Entering of Amendment into the List of the Companies Conducting Seasonal Procurement of Raw Materials for the purposes of Taxation on Value Added" (The Russian Federation Code, 1995, N 5, the Art. 423). Russian Prime Minister E. Primakov

Approved by the Order of the Government of the Russian Federation of April 6, 1999, No. 382

The list of seasonal industries and types of activity applied by provision of delay or payment by installments on the tax discharge

Agricultural industry

Crop production

The mechanized works in field conditions

Procurements of agricultural products and raw materials

Fur farming

Processing industry

Seasonal production in the organizations of the meat and dairy industry

Seasonal production in the organizations of the sugar and canning industry

Production of vegetable oils and fats

Cultivation of pond commodity fish and fish stock

Fishery

Fishing activities on harvesting vessels and in the coastal overworking organizations

Artificial reproduction of fish inventories

Production and conversion of seaweed and marine mammals

Oil-extracting and gas industry

Arrangement of fields and construction of facilities on marshy places and under water in the region of the Far North and areas equated to them

Peat industry

Production, drying and cleaning of peat

Repair and servicing of processing equipment in field conditions

Medical industry

Procurement of vegetable medicinal and radio and olive raw materials

Forest, woodworking and pulp and paper industry

Procurement and removal of wood

Floatable and lesoperevalochny works, works on unloading of wood from courts of water transport and vykatka of wood from water

Procurement of crude turpentine, pnevy osmol and birch bark

Light industry

Seasonal production of products from natural fur in the organizations of the fur industry

Forestry

Preparation of the soil, crops and landing of the wood, care of forest cultures, work in nursery forests

Field forest management works

Procurement of wild-growing forest products

Hunting economy

Hunting and procurement of products of hunting

Protection, accounting and reproduction of hunting animals, including biotechnical actions and dicherazvedeniye

Field okhotoustroitelny works

Water economy

Dredging and shore protection works

Exploration works

Field expeditionary works

Industry of nonmetallic construction materials

Production of sand-gravel mix from beds of the rivers

The industry on production and processing of precious metals and gemstones

Production of precious metals and gemstones from loose fields

Production of precious metals from ore fields of low power (small gold fields)

River and sea transport

Transportations of passengers and freights, handling works in areas with limited terms of navigation

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