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.

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