Users of wild plant species will pay taxes

In accordance with the amendments to the tax legislation, from January 1, 2024, the payment for forest use is supplemented by new provisions and is put into effect as a payment for the use of forest and plant resources (paragraph 6 of Chapter 69 of the Tax Code). So, if at present objects located only on the territory of the state forest fund and specially protected natural areas (including medicinal plants, wild fruits, nuts, mushrooms, berries) are subject to taxation, then from next year wild species will also be included in the objects of taxation. plants collected outside the area.

Payments for wild-growing plant species for pharmaceutical, food and technical needs, collected outside the territory of the state forest fund and specially protected natural areas, are considered as a payment for the use of plant resources (hereinafter referred to as payment) and are collected when harvesting (collecting) wild-growing plant species.

Local representative bodies (Maslikhats) of regions, cities of republican significance and the capital establish the types of plants and the rates of payment for one kilogram of collection of wild plant species, and also calculate the amount of the payment. The right to use plant resources in the order of special use of the plant world is granted subject to the payment of a fee and the sending of a notice of the harvesting (collection) of wild plants.

Persons harvesting (collecting) wild plant species shall pay a fee to the budget at the place of harvesting (collection) quarterly in equal shares of the annual fee no later than the 20th day of the month following the reporting quarter. Tax reporting on the fee is not provided.