俄羅斯,加里寧格勒經(jīng)濟(jì)特區(qū)的聯(lián)邦法律(英文版本)

1、The Federal Law on the Special Economic Zone in the Kaliningrad Region Adopted by the State Duma on December 23, 2005Approved by the RF Federation Council on December 27, 2005Chapter 1. General provisions Article  1. The scope of the present Federal lawThe present Federal law shall regulate the

2、 relations established as a result of the creation of the Special Economic Zone (SEZ) in the Kaliningrad region. The Law governs the functioning of the SEZ, changes in the regime or cancellation of the special legal regime of this zone in view of the geopolitical position of the Kaliningrad region w

3、ith the purpose of acceleration of its social and economic development.Article 2. Basic notions used in the present Federal Law "On the Special Economic Zone in the Kaliningrad Region"The following basic notions are used in the present Federal law:1) the Special Economic Zone in the Kalini

4、ngrad region (hereinafter referred to as the Special Economic Zone) is the territory of the Kaliningrad region, where a special legal regime for economic, production, investment, and other activities is in force;2) management of the Special Economic Zone is the activities of the authorized body and

5、those of the Administration of the Special Economic Zone, respectively aimed at supporting the special legal regime of the Special Economic Zone and ensuring its functioning;3) the authorized body is the Federal executive body, authorized to perform the functions relating to the management of Specia

6、l Economic Zones and ensuring the functioning of the special legal regime of the Special Economic Zone in accordance with the provisions of the present Federal law;4) the Administration of the Special Economic Zone (the Administration) is a structural unit of the supreme executive public authority i

7、n the Kaliningrad region, ensuring the functioning of the Special Economic Zone in accordance with the provisions of the present Federal law;5) Resident of the Special Economic Zone (Resident) is a legal person, meeting the present Federal law requirements and included in the General Register of res

8、idents of the Special Economic Zone (the Register);6) investment declaration is a document, containing the information about the conditions for the implementation of an investment project in the Special Economic Zone by the Resident in accordance with the provisions of the present Federal law.Articl

9、e 3. Management of the Special Economic Zone 1. In order to ensure the functioning of the special legal regime of the Special Economic Zone, in the process of settling relevant issues, the authorized body shall coordinate its actions with Federal public authorities, the Administration and Federal ex

10、ecutive bodies.2. In view of ensuring the functioning of the Special Economic Zone, the Administration shall perform the following functions:1)  keeping the Register in the order and in the form established by the authorized body;2)  considering  applications submitted by legal person

11、s about their inclusion in the Register, and making decisions on  the inclusion of legal persons in the Register or exclusion of Residents from the Register, according to the present Federal law;3) providing information about inclusion of legal persons in the Register and about exclusion of Res

12、idents from the Register to tax and customs authorities;4) supervision of observance of investment declaration conditions by the Residents;5) agreement of the changes made by the Resident in the investment declaration, and entering of the changes into the Register;6) elaborating proposals on  t

13、he inclusion of goods in the list of goods categories not allowed to be placed under the free customs zone regime;7) protection of legitimate interests of  the Residents in their relations with the territorial bodies of the federal executive authorities, bodies of the Government of the Kalining

14、rad region, institution s of local government in settling investment project implementation issues;8) presentation of annual reports on results of functioning of the Special Economic Zone in the current fiscal year according to the procedure and in the form, established by the authorized body;9) del

15、ivery of an extract from the Register on the Residents request;10) approval of the investment declaration forms.3. The appointment/dismissal of the Head of the Administration shall be carried out by the top public authority (head of the supreme executive body) in the Kaliningrad region in agreement

16、with the authorized body.Chapter 2. Residents Article  4. Inclusion of legal persons in the Register1. A legal person is eligible to be included in the Register if the legal person meets the following requirements:1) the legal person is set up in conformity with the legislation of the Russian F

17、ederation;2) the legal person is registered by the public authorities in the Kaliningrad region;3) the goods are manufactured by the legal person exclusively on the territory of the Kaliningrad region;4) investments are made by the legal person on the territory of the Kaliningrad region;5) the inves

18、tment project submitted by the legal person, meets the requirements, stipulated by the present Federal law.2. The legal persons using other special tax regimes, stipulated by the legislation of the Russian Federation on taxes and charges, cannot be Residents.3. The financial organizations, including

19、 credit and insurance organisations as well as professional participants of the securities market, cannot be Residents.4. The legal person shall submit to the Administration a written application for inclusion of the legal person in the Register (in Items 5-9 of the present Article the person is ref

20、erred to as Applicant) and simultaneously submit the following documents:1) copies of legal persons foundation papers, certified by a notary2) a certified copy of the document, attesting that the legal person has been entered in the general State register of legal persons.3) the certificate of regis

21、tration by the tax authority;4) the investment declaration.5. The administration shall consider the application for inclusion of the Applicant in the Register within 10 days from the date, when the application is submitted to the Administration, shall make a decision on inclusion of the Applicant in

22、 the register or about refusal to include the Applicant in the Register and indicate the reasons of refusal and, on the day of making the decision, shall send a written notice to the Applicant.6. The Administration shall make the decision about refusal to include the Applicant in the Register, only

23、in case of non-observance of the conditions for inclusion in the Register, established by the present Federal law.7. The decision about for inclusion of the Applicant in the Register shall be followed by delivery of a certificate about inclusion in the Register to the Applicant.8. The Applicant shal

24、l be entitled to perform his/her activities, using the special legal regime of the Special Economic Zone from the day when the decision about his/her inclusion in the Register is made.9. The decision on refusal to enter the Applicant in the Register can be appealed against by the Applicant in the ar

25、bitration court.10. The investment projects are to meet the following requirements: 1) the investment project is to be implemented in the territory of the Kaliningrad region;2) the investment project cannot be directed at the following purposes:) extraction of oil or natural gas, or provision of ser

26、vices in those domains;b) production of ethyl alcohol, alcohol products, tobacco products, and other excisable goods (except passenger cars and motorcycles) in conformity with the list, approved by the Government of the Russian Federation;c) wholesale and retail trading;d) repairs of household devic

27、es and personal usage objects;e) financial activity;3) Making capital investments. Capital investments, taken into account in determining the minimum investment project cost, are investments in fixed capital (fixed assets), including the costs of  designing and research work, new construction,

28、modernisation, modernization of fixed assets, rehabilitation of buildings, purchase of machines, equipment, tools, stock (except for expenditures on purchase of cars, sport, tourist, and pleasure boats, as well as the costs of construction and reconstruction of living premises, which shall not be co

29、nsidered as capital investments or capital costs in determining the investment project costs); 4) the volume of capital investments, according to the presented investment project proposal, should total at least one hundred and fifty million rubles;5) the volume of capital amounting to at least one h

30、undred and fifty million rubles should be invested within a period not exceeding three years from the date when the decision is made on inclusion of the legal person in the Register;6) in determining of the volume of capital investment, described in this Article, the amount of gratuitous or paid tra

31、nsfer of machines, equipment, and/or transport vehicles (both direct, and through third persons) shall not be taken into account (including cases of provision of installment plans for a period over three years), if the State registration of the deals had been carried out in the Kaliningrad region ac

32、cording to the procedure, established by the legislation of the Russian Federation, before the day of enactment of the present Federal law.11. The investment declaration should contain the following data:1) the purpose of the investment project (the kinds of goods, services, manufacture or provision

33、 of which is planned according to the investment project); 2) the total amount of financing of the investment project;3) the schedule of realisation of the annual volume of investments during the first three years of  the investment project implementation;12. Making changes to the investment de

34、claration, concerning the conditions of implementation of the investment project, shall be carried out by the Administration, based on the Residents written statement with justification of the need to make the changes, according to the procedure, envisaged by Items 4-8 of the present Article. The de

35、cision about modification in the investment declaration shall be made out in duplicate, one of which shall be given to the Resident. 13. The bases for refusal to modify the investment declaration shall be:1) discrepancy of the requested amendments to requirements of the present Federal law;2) altera

36、tion of the purpose of the investment project;3) decrease in the total amount of financing of the investment project in the first three years of its implementation up to a level below one hundred and fifty million rubles;4) alteration of the schedule of annual volume of investments, excluding the po

37、ssibility of implementing of the investment project with observance of requirements of the present Federal lawArticle 5. Exclusion of the Resident from the RegisterThe Resident shall be subject to exclusion from the Register:1) based on the application, sent in writing for exclusion from the registe

38、r from the day following the day when the application is received by the Administration;2) based on the enacted decision of the arbitration court to exclude the Resident from the Register;3) in case of liquidation of the legal person, from the day following the day of entering of the corresponding r

39、ecord in the General State register of legal persons;4) in case of termination of the Residents (legal persons) activity as a result of reorganisation, from the day following the day when the reorganisation is finished. Article 6. Guarantees to the Resident1. In the case where federal laws or/and ot

40、her regulative acts of the Russian Federation lead to an increase of the total tax load on the Resident implementing an investment project, (except for  excise tax, value added tax, and transfers to the Pension Fund of the Russian Federation), or establish a regime of interdictions or restricti

41、ons concerning implementation of capital investments in comparison with the total tax load and regime corresponding to Federal laws or/and other regulative acts of the Russian Federation on the day of beginning of funding of the investment project by the Resident, the newly adopted Federal laws or/a

42、nd other regulative acts of the Russian Federation shall not be applied to the Resident implementing the investment project for the period indicated in Article 21 of the present Federal law, provided that the Resident meets all the requirements of the present Federal law.2. The provision of Item 1 o

43、f the present Article shall not be extended to the Federal laws and other regulative acts of the Russian Federation, adopted for protection of the bases of the constitutional structure of the Russian Federation, citizens health, their rights and legitimate interests, for environment protection, for

44、ensuring national defence and state security, and for regulation of relations in the field of setting, calculation, collection, and payment of customs, value added tax, excise tax, and customs charges relating to shipment of goods across the customs border of the Russian Federation.3. The methods of

45、 calculation of the size of the cumulative tax load on the date of beginning of implementation of the investment project and the order of establishment (fixation) of the fact of increase in this size shall be determined by the Government of the Russian Federation4. The land plot required for impleme

46、ntation of the investment project shall be rented to the Resident or given to the Resident to have and to hold as property according to the legislation of the Russian Federation regulating land relations. The size of the rent, determined on the day when the rent contract is signed, for the period of

47、 implementation of the investment project cannot be changed during the whole period of validity of the rent contract  Article 7. Supervision of investment projects implementation1. After fulfilling the conditions of the investment declaration, but not later than two months after the date of exp

48、iration of the first three years from the date when the legal person was included in the Register, the Administration together with tax authority at the place of registration of the Resident shall carry out a check-up of conformity of the Residents activity with the requirements of the present Feder

49、al law (hereinafter referred to as check-up) according to the procedure established by the Government of the Russian Federation.2. The tax bodies at the place of registration of the Resident by the tax body shall have the right to carry out check-ups concerning the Residents in the order, stipulated

50、 by the Tax Code of the Russian Federation.3. if, in the course of the check-up, it is established that the amount of the capital investment is below the level, envisaged by Article 4 of the present Federal law, the Administration is entitled to  demand - through a judicial procedure - exclusio

51、n of the Resident from the Register.4. If, as a result of a check-up, it is established that the amount of the capital investments is not below the due level, envisaged by Article 4 of the present Federal law, the Administration must  deliver to the Resident a Certificate about fulfilment of th

52、e investment project terms by the REsident, within ten days from the day when the check-up is finished, but not later than three years and three months from the date when the legal person was entered in the Register. The format of the certificate about fulfilment of the investment project terms by t

53、he Resident shall be established by the Administration.5. The refusal in granting of the Certificate on fulfilment of the investment declaration terms to the resident or a delay of delivery of such a certificate, beyond the period, stipulated by the present Article, can be appealed against by the Re

54、sident in the arbitration court.6. In addition to the check-ups, indicated in Items 1 and 2 of the present Article, annually, from the day of inclusion of the Resident in the Register until the day when decision is made about delivery of the Certificate about fulfilment of the investment declaration

55、 terms, the Administration together with the Authorized body is obliged to carry out check-ups of the Residents activities with a view to examine the conformity of the activities to the investment project implementation terms, stated in the investment declaration. In case of discrepancy of the Resid

56、ents activities with the requirements, stipulated by the present Federal law, as well as in case of violation of the investment declaration terms by the Resident with regard to the investment volume and timing, the Administration is obliged to demand exclusion of the Resident from the Register throu

57、gh the arbitration court procedure.7. In case of exclusion of the Resident from the Register before the Resident receives the Certificate about fulfilment of the investment declaration terms, the resident shall be obliged to pay the taxes, which the Resident did not have to pay under the special tax

58、ation regime, according to the legislation of the Russian Federation about taxes and charges. Chapter  3. Customs regime of the free customs zone, applied in the Kaliningrad region Article 8. Scope of application of the present article 1. The present article sets the scope of application of the

59、 customs regime of the free customs zone in the Kaliningrad region, established according to the legislation of the Russian Federation concerning the goods, shipped into the territory of the Kaliningrad region and shipped out from territory of the Kaliningrad region. 2. With regard to legal persons who are carrying out their activities according to the Federal law No. 13-FZ of 22 January 1996 "About the Special Economic Zone in the Kaliningrad region", a ten-year long transition period shall be