Payment for the special use of fisheries and other aquatic resources (hereinafter referred to as the Fee) is absent in the list of national, local taxes and fees determined by Article 9 and 10 of the Tax Code of Ukraine (hereinafter referred to as the TCU).
Legislation prescribing fee for the special use of fisheries and other aquatic resources is the following:
1. Instruction on the procedure for accrual and payments for the special use of fisheries and other aquatic living resources (hereinafter referred to as the Instruction) approved by joint order of the State Fisheries Agency of Ukraine, Ministry for Development of Economy, Trade and Agriculture of Ukraine, Ministry of Finance of Ukraine, Ministry of Environmental Protection of Ukraine and State tax service of Ukraine № 167/156/299/300/650 as of 24.12.1999 registered by the Ministry of Justice on 14.01.2000 under № 17/4238.
2. Order for collection of fee for the special use of fishery and other aquatic living resources, approved by the Resolution of the Cabinet of Ministers of Ukraine № 449 as of 06.04.1998 with changes and amendments (hereinafter – the Order №449).
3. The Law of Ukraine № 2894-111 “On the animal world” as of 13.12.2001.
4. The Law of Ukraine № 1264-ХІІ “On the environmental protection” as of 25.06.1991.
Fee for the special use of fishery and other aquatic resources (hereinafter – the Fee) – is the amount of advanced payment for obtaining fishing quotas of 5% of the quota’s cost by users, quarterly fee for the actual catch of fisheries and other aquatic living resources for the amount of advanced payment and expenses for of fish-melioration and reproduction of fishery and other aquatic living resources in previous periods (Second Paragraph of Clause. 5 of the Order №449).
| For reference: Resolution of the Cabinet of Ministers of Ukraine №. 482 “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine №. 449 as of 06.04.1998” dated 11.05.2011 (hereinafter - the Resolution №. 482) amended the Resolution №. 449 and the Order №449 which came into force on 20.05.2011, particularly the title of payment was changed and instead of the payment it became the fee for the special use of fisheries and other aquatic living resources. Standards for payment for the special use of fisheries and other aquatic living resources approved by the Resolution №. 449 were applied until 19.05.2011 (inclusively), subsequently starting from 20.05.2011 new fees for the special use of fisheries and other aquatic living resources have been applied according to the Resolution №. 482. |
Please note! In order to determine declared by the taxpayers obligations regarding the collection of fee correctly and its accurate reflection of accruals in the integrated taxpayer’s card and taking into account that the Calculation was approved in 2000 and it does not contain the line (column) “accrual from the beginning of the year for the previous reporting period” and only contains the column “accrued for the reporting period, UAH” – the taxpayers need to submit reporting for the quarter, not the beginning of the year, that is, quarterly rather than a growing result.
The main aspects about fee for the special use of fisheries and other aquatic resources which taxpayers should know are the following:
| Information note for taxpayer of fee for the special use of fisheries and other aquatic resources | |
| Taxpayers | Business entities, institutions, organizations and citizens who conduct the special use of aquatic living resources of national importance having relevant permission documents. According to Clause 4. Of the Order №449, fee for the special use of fisheries and other aquatic resources is not charged from: -users who do not use fisheries and other aquatic resources for further reproduction including artificial, for introductions, acclimatization and re-acclimatization, as well as those who remove fisheries and other aquatic living resources during the research, control, reclamation and other catches related to the environmental activities and environmental improvements, as well as catches related to the development of new designs of fishing gear; - special farms involved in the breeding and cultivation of fisheries and other aquatic living resources in the water bodies transferred to them. For reference: Article 38 of the Law of Ukraine № 1264-ХІІ “On the protection of the environment” as of 25.06.1991 (with changes and amendments) determines that, citizens, enterprises, institutions and organizations receive resources on the basis of special permission documents in possession, use or lease in the order of special use of such natural resources; permission documents must be registered in the prescribed order, for payment for the conduction of industrial and other activities, and in cases envisaged by the legislation of Ukraine - on preferential terms.
All kinds of use of aquatic living resources (except for recreational and sport fisheries in public water bodies) carried out with their removal (extraction, gathering, etc.) from the natural environment belong to the category special use (Clause 2.of the Order №449).
Special use of fisheries and other aquatic resources is conducted by enterprises, institutions, organizations and citizens who obtained special permission documents and who paid the relevant fee (Clause 3.of the Order №449). |
| Submission of Reporting | The user is obliged to keep accounting of removed aquatic living resources and compile calculation according to the prescribed form according to the annex in two copies quarterly. One copy of calculation is submitted to the state tax authority at the place of user’s registration as a business entity, and second copy is submitted to the State Fisheries Agency of Ukraine in the area of activity of which the user removes aquatic living resources – not later than the 20th of the month following the reporting quarter (Paragraph. 2.2 of the Instruction).
The calculation form is approved by the Annex to Paragraph 2.2 of the Instruction.
CALCULATION OF PAYMENTS FOR THE SPECIAL USE OF FISH AND OTHER ACQUIATIC RESOURCES (Download) |
| Amount of Fee | Procedure for collection of fee and its amount for the special use of the wildlife objects is determined by the Cabinet of Ministers of Ukraine (according to Part 5 Article 18 of the Law of Ukraine №. 2894-111 “On Fauna” as of 13.12.2001).
Amount of fee for the special use of fisheries and other aquatic resources it is calculated taking into account the type of resources, the collection standards set by the Cabinet of Ministers of Ukraine and the catch quota.
Amount of fee for the special use of fisheries and other aquatic resources is approved by the Resolution of the Cabinet of Ministers of Ukraine №. 449 as of 06.04.1998 )with changes and amendments)
After receiving the quota, the user must transfer the fee to the budget in the form of advanced payment of 5% from the quota’s cost.
Quotas are determined by the State Fisheries Agency of Ukraine by dividing the limit into shares between users.
In the case of the special use of fishery and other aquatic living resources, for which there are no determined limits (quotas) for their special use, and if the catch of such resources is carried out without quota within the overall limit, the amount of fee is calculated on the basis of collection rates and actual catch volumes in the reporting period. |
| Fee payment procedure | Fee is paid quarterly not later than 25th of the month following the reporting quarter (Clause. 2.6 Section. 2 of the Instruction) to the local budget by the classification of budget revenues code 13070200 “Payment for the special use of fisheries and other aquatic resources” in accordance with the budget classification, determined by the Order of the Ministry of Finance of Ukraine № 11 as of 11.01.2011. -For reference: budgetary accounts for payment of taxes, including fees for the special use of fisheries and other aquatic resources are available on the official website of the STS by the following link: tax.gov.ua/byudjetni-rahunki/ |
| More about the special use of fisheries and other aquatic resources | 1. Official web portal of the STS – Home / Taxes, Fees, Payments / National Taxes / Fees for the use of other natural resources - https://www.tax.gov.ua/podatki-ta-zbori/zagalnoderjavni-zbori-/plata-za-vikoristannya-inshi/. 2. Legislation: Instruction on the procedure for accrual and payments for the special use of fisheries and other aquatic living resources (hereinafter – the Instruction) approved by joint order of the State Fisheries Agency of Ukraine, Ministry for Development of Economy, Trade and Agriculture of Ukraine, Ministry of Finance of Ukraine, Ministry of Environmental Protection of Ukraine and State tax service of Ukraine № 167/156/299/300/650 as of 24.12.1999 registered by the Ministry of Justice on 14.01.2000 under № 17/4238 – Instruction on the procedure for accrual and payments for the special use of fisheries and other aquatic living resources (Download). 3.Public reference resource (ZIR) – http://zir.tax.gov.ua/main/bz/view/?src=ques 4. Contact center, tel. 0-800-501-007 (free of charge for landlines) from 8am to 8pm (except Saturday and Sunday). Citizens abroad can call to the Contact Center from a landline or cell phone by the tel. +380 44-454-16-13. |
Deadlines for submitting the calculation and payment of fee for the special use of fisheries and other aquatic resources in 2020:
| Tax (reporting) quarter | The last day for submitting the calculation (inclusively) | The last day for payment of fee (inclusively) |
| IV quarter of 2019 | 20th of January 2020 | 24th of January 2020 |
| I quarter of 2020 | 17th of April 2020 | 24th of April 2020 |
| II quarter of 2020 | 20th of July 2020 | 24th of July 2020 |
| III quarter of 2020 | 20th of October 2020 | 23th of October 2020 |
| IV quarter of 2020 | 20th of January 2021 | 25th of January 2021 |