Yanao horsepower tax. Transport tax in the Yamalo-Nenets Autonomous Okrug

Transport tax calculator

Road tax paid by owners road transport before an annual technical inspection, was abolished by law in 2003. Instead of the previous version, an updated name “transport tax” (TN) appeared, and the base rates for assessment are fixed in Article 361 of the Tax Code of the Russian Federation. You will need a special vehicle tax calculator to calculate your upcoming annual total costs. This interactive tool will help you check whether fiscal obligations are accrued correctly in written notifications to the Federal Tax Service.

Regional budgets are filled from transport taxes and other mandatory fees. Previously transferred to the budget cash were used for their intended purpose related to the development of road infrastructure and periodic road repairs. Today, the subjects of the Federation independently decide on the use of what they receive. On our website, the visitor has the right to use an electronic calculator to calculate transport tax. Last changes the Tax Code of the Russian Federation allows regional power structures set local rates within the limits of a tenfold reduction or increase in tariffs. If additional fiscal networks have not been approved locally, then the basic prices from the law will need to be applied. Registration or authorization as a visitor to the Internet resource is not required when using our free calculator. This information service is for informational purposes only, making a selection according to the required search options.

Navigation through the initial search parameters of the calculator is formed taking into account:

• region of vehicle registration or legal address of the organization;
• types of vehicle, depending on category;
• a specific reporting period for which the sample is taken;
• number of complete months of vehicle ownership.

In addition to the programmed work fields, our tax recalculation calculator provides additional options. The user will have to independently enter the standard engine power, as well as select the specific make, model and year of manufacture of the car if the cost exceeds 3 million rubles. There is no need to select an increasing factor for luxury cars, since the algorithm of our calculator is based on the use of basic information about the object. Regional rates of most fees in the capital and St. Petersburg exceed the original figures recorded in the Tax Code of the Russian Federation by ten times. In the southern regions of Russia, motorists pay minimum transport tax fees. The final calculation is influenced by the presence of special benefits for car owners that reduce total liabilities or exempt them from paying taxes.

The transport for which the calculator generates a sample differs in key categories:

• cars, trucks or buses;
• non-self-propelled and towed watercraft;
• motor boats, hydro scooters, jet skis and speedboats;
• two-wheeled and three-wheeled motorcycles, scooters;
• jet-powered aircraft, aircraft;
• mechanical self-propelled, tracked vehicles;
• sailing, motor vessels, yachts, other river and sea transport.

Advantages of online services from a trusted Internet resource

If it is important for a motorist to make an informed decision about purchasing a vehicle, then a calculator will be useful for a reliable method for clarifying the calculation of debt in the future. We made sure that the fiscal transport liability calculator accurately produces projected annual tax costs. Our employees check the objectivity of the initial values ​​to guarantee the accuracy of the results produced for Russian districts, territories, regions or republics. When difficult situations arise, it is possible to ask a question to a staff specialist online. There is no need to enter personal details, the operator will immediately help solve the problem. To ensure that the final figures produced by the calculator are correct, you need to enter the exact technical parameters of the car and the place of registration with the state. Our calculator is a proven online assistant for calculating transport debts.

Advantages of our calculator for checking the accrual of transport tax:

• convenience and ease of use of the intuitive interface;
• calculation of the total costs of maintaining your own vehicle fleet;
• the ability to perform calculations for each vehicle unit;
• no need to enter personal information or payment details.

If you use a professional calculator when calculating vehicle tax, it will be easier to make a decision on selling a vehicle, the cost of servicing which increases over the years. Such a decision is justified when fiscal expenditures increase or remain at the same level. Our universal calculator will be useful to motorists who received a notification from the Federal Tax Service at the end of the year, but are not sure of the legality of the applied coefficients. An instant check of transport tax will resolve doubts, as well as confirm or dispel suspicions of illegal claims by tax authorities. We have created an online resource with an additional tab “Transport Tax Calculator” to take care of resolving misunderstandings, identifying errors and eliminating annoying miscalculations.

In addition to receiving reference information On calculating the total transport tax using a calculator, the user of our website has access to information about current tax debts and debts. Checking and paying the debt on the TIN takes five minutes if the taxpayer is behind on payments. It is possible to pay off accrued taxes, including penalties and interest. If the obligations are calculated, it is recommended to enter the UIN in order to view and timely pay tax debts. After completing a non-cash transaction, information in the Federal Tax Service database and GIS GMP is updated in two to three days. Crediting occurs instantly, which differs from cash tax payments at the cash desk of a banking institution.

Are you entitled to a benefit?

ONLINE SERVICE FOR CHECKING AND PAYING TRANSPORT TAX DEBT

Data on existing transport tax debts are generated automatically online from the official database of the Federal Tax Service of the Russian Federation or GIS GMP based on a user request.
Settlement operations when making payments are carried out by NPO "Moneta"
(License of the Central Bank of the Russian Federation No. 3508-K, TIN 1215192632)

For any questions please contact:

Transport tax rates in the Yamalo-Nenets Autonomous Okrug

For 2016 2017 2018 2019

FILES Download the betting table at 2019 year in DOC format

Note to the table: The values ​​in the Yamalo-Nenets Autonomous Okrug for 2016, 2017, 2018, 2019, 2020 are given. To select rates for a specific year, use the selector. These rates apply in the cities: Salekhard, Novy Urengoy, Noyabrsk, Nadym, Muravlenko, Gubkinsky, Labytnangi, Tarko-Sale and others populated areas Yamalo-Nenets Autonomous Okrug.

More than 280 thousand vehicles are registered in the Yamalo-Nenets Autonomous Okrug, and the number of transport tax payers exceeds 150 thousand individuals and legal entities. The procedure for accrual, payment, and provision of benefits in relation to them in the region is regulated by Law No. 61-ZAO dated November 25, 2002.

Tax calculation and payment deadlines for organizations

Taxpayers from among legal entities make payments in equal installments throughout the year. These advance payments are transferred to the tax authority at the location of the vehicle no later than one month after the end of the reporting period (quarter). The organization has one more month to make the final payment at the end of the tax year - payment must be received before February 1.

Deadline for payment of transport tax for legal entities in 2019:

• for 2018- Not late established for filing a tax return (the deadline for filing a tax return is no later than February 1, 2019)
• for the 1st quarter of 2019- no later than April 30, 2019
• for the 2nd quarter of 2019 (6 months)- no later than July 31, 2019
• for the 3rd quarter of 2019 (9 months)- no later than October 31, 2019
• for the 4th quarter and the whole of 2019- no later than the deadline established for filing a tax return (the deadline for filing a tax return is no later than February 1, 2020)

Rules and deadlines for paying taxes for individuals

It makes no sense for citizens to calculate the taxes payable on their own. The tax authority with which the individual is registered will send fixed time notification. This letter records information about taxable objects owned by the citizen, the tax period, and the amount to be paid. Using the details provided in the document, you must transfer the entire amount before December 1st. In case of delay, penalties are charged on the debt in the amount of 1/300 of the refinancing rate daily.

Deadline for payment of transport tax for individuals in 2019:

• for 2018- no later than December 1, 2019
• for 2019- no later than December 1, 2020

Take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

Benefits for legal entities

Legal entities belonging to the following groups are exempt from paying transport tax:

• religious organizations (for 1 car or boat, if the engine power is less than 100 hp);
• producers and processors of agricultural products;
• enterprises engaged in fish breeding and production, as well as seafood processing;
• legal entities carrying out traditional economic activities.

Benefits for individuals

Citizens who are provided with benefits in the Yamal-Nenets Autonomous Okrug:

• owners of scooters and motorcycles with power up to 35 hp;
• pensioners (as well as citizens whose age has reached the age required for the assignment of a pension according to the rules applicable until December 31, 2018) who own vehicles with engines no more powerful than 150 hp;
• one of the parents or guardians of minors, if the family has three or more children aged 18 years, or children aged 23 years studying full-time educational programs;
• one of the parents or guardians of a disabled child;
• WWII and combat veterans;
• individuals affected by radiation (after the Chernobyl accident, at Mayak, during tests in Semipalatinsk).

Also, residents of the region pay 30% of the tax calculated at the current rate if the object of taxation is a passenger car with an engine no more powerful than 150 hp.

FILES

Motorists must pay transport tax for the previous year by December 1. There is a relaxation for Yamal residents - one car is exempt from mandatory payments, but you will have to pay for the second and subsequent ones. But this rule will most likely change.

What you need to know about this tax

Transport tax refers to regional ones. In our case, payments, like rates, are introduced by the laws of the Yamal-Nenets Autonomous Okrug. Now in force is the “Law on transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug” 61-ZAO dated November 21, 2002, as amended by 93-ZAO dated November 28, 2016.

All changes, both upward and downward, are accepted at the regional level.
There is one condition: the maximum amounts cannot be more than 10 times higher than the rates specified in the Tax Code of the Russian Federation.

Example: for passenger cars with a power of up to 100 horsepower, Article 361 of the Tax Code determines the rate of 2.5 rubles, which means that in a subject of the federation it cannot be higher than 25.

Providing relief is also the prerogative of the region. Yamal residents were not left without benefits. Until last year, for example, owners of cars with a capacity of up to 150 horsepower were completely exempt from paying transport tax. Then, as mentioned above, only one car was exempt from taxation; the rest must be paid for, no later than December 1st.

What will happen next year

At the next meeting of the Legislative Assembly of the Yamal-Nenets Autonomous Okrug, scheduled for the end of November, it is expected to consider a bill changing transport tax rates from 2019. The document was prepared by the district finance department.

Benefits will be targeted – primarily for people with many children, pensioners and the disabled. The list of categories of the population in need of support will expand.

Other car owners will pay 70 percent less than the established amount.

So, for a car with a power of up to 100 hp. the tax amount will not exceed 450 rubles per year. For iron horses with power up to 150 hp. – just over 1100 rubles. The new rules will be especially appreciated by those who own more than one vehicle. For each car, starting from the second, the owner paid the full cost of the tax last year, but now only 30 percent. The previous amount will be enough for three cars starting from January.

As for cars with a capacity of over 250 horsepower, financiers tried not to significantly increase the load. The new rate is 1.5 times lower than the maximum amount, the department emphasized.

Tax officials drew attention to another feature of the current campaign - the expansion of the list of cars costing over 3 million rubles, for which the tax is calculated with an increasing coefficient from 1.1 to 3. The Ministry of Industry and Trade updates this list annually and publishes it on its website. Another peculiarity of the taxation of such cars is that the year of manufacture of the iron horse is taken into account in the calculations.

Why is the tax changing?

The federal center insists on optimizing the system of tax benefits; the regions are focused on strengthening support for low-income citizens.

The district finance department understands that the issue of taxes is very sensitive for the population, therefore the government of the autonomous district approaches its solution with the utmost care.

Experts recalled that in the Yamal-Nenets Autonomous Okrug there has been a benefit for owners since 2010 passenger cars with a power of up to 150 horsepower, in addition, tax rates for more powerful cars were halved. Since then, the parameters have not changed significantly.

At the same time, only because of tax breaks for cars with less than 150 “horses”, the district budget has not received about two billion rubles over the past seven years. The funds could replenish the regional road fund, which is spent on the construction, repair and maintenance of regional roads.

BY THE WAY

For budgetary organizations, some benefits were canceled. Thus, educational and physical culture and sports organizations financed from the district and local budgets will not pay property taxes until the end of 2018.

We are talking about the property of the Yamal-Nenets Autonomous Okrug or the municipality, which was assigned to these institutions. In general, starting from the new year, you will have to pay tax for it in the amount of a little over 500 budget organizations, because the benefit is cancelled. The rate will be 2.2 percent, the Department of Finance of the Yamal-Nenets Autonomous Okrug reported, and the specific amount will depend on the average annual value of the property - the object of taxation.

An exception is made for pharmaceutical and medical organizations. This is due to the fact that this tax is not reflected in the tariffs for medical care that have already been approved. The budgets of state and municipal institutions affected by the innovation provide for the amounts necessary for mandatory payments.

Financiers pay attention to the fact that from January 1, 2019, only real estate organizations, movable is excluded, which follows from changes in the Tax Code of the Russian Federation.

Another innovation is the abolition of unclaimed benefits for organizations. This applies to private kindergartens, scientific organizations and public fire department associations, which for five years have not taken advantage of the concessions on transport tax and property tax.

The modernization of benefits was the result of an audit conducted on new system assessment developed by the Russian Ministry of Finance. Preferences must be appropriate, effective, in demand, and help attract investment and expand economic potential. Otherwise, they are considered ineffective and should be abolished, as will happen in the Arctic region.

Comparative characteristics of rates in the Yamal-Nenets Autonomous Okrug

Article 1. General provisions

1. Introduce a transport tax on the territory of the Yamalo-Nenets Autonomous Okrug from January 1, 2003.

Article 2. Tax rates

(as amended by the Law of the Yamal-Nenets Autonomous Okrug of September 25, 2008 N 72-ZAO)

Establish transport tax rates on the territory of the Yamalo-Nenets Autonomous Okrug depending on engine power, jet engine thrust or gross tonnage of vehicles, categories of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust, one register ton vehicle or vehicle unit in the following dimensions:

Article 3. Procedure and terms for payment of transport tax

(as amended by the Law of the Yamal-Nenets Autonomous Okrug dated 06.12.2005 N 97-ZAO)

1. Taxpayers - organizations pay an advance payment based on the results of each reporting period no later than the last day of the month following the expired reporting period.

(as amended by the Laws of the Yamal-Nenets Autonomous Okrug dated 09.11.2010 N 111-ZAO, dated 11.03.2016 N 8-ZAO)

2. Transport tax payable by taxpayers - organizations based on the results of the tax period is paid no later than the deadline established for filing a tax return based on the results of the tax period.

(as amended by the Law of the Yamal-Nenets Autonomous Okrug dated March 11, 2016 N 8-ZAO)

3. Lost power. - Law of the Yamal-Nenets Autonomous Okrug of October 27, 2014 N 84-ZAO.

Article 4. Tax benefits

(as amended by the Law of the Yamal-Nenets Autonomous Okrug dated April 27, 2011 N 39-ZAO)

1. The following are exempt from payment of transport tax:

1) has become invalid. - Law of the Yamal-Nenets Autonomous Okrug of November 26, 2018 N 91-ZAO;

2) individuals - owners of snowmobiles, motor sleds, boats, motor boats and other water vehicles with a power of up to 100 hp. With. (73.55 kW) inclusive;

3) religious organizations - in relation to one passenger car with an engine power of up to 100 horsepower (up to 73.55 kW), inclusive, or one motor boat with an engine power of up to 100 horsepower (up to 73.55 kW), inclusive;

4) organizations engaged in the production of agricultural products, their primary and subsequent (industrial) processing (including on leased fixed assets) in accordance with the list approved by the Government Russian Federation, and the sale of these products, provided that in the income from the sale of goods (works, services) the share of income from the sale of these products is no less than 70 percent for the reporting (tax) period;

(clause 4 as amended by the Law of the Yamal-Nenets Autonomous Okrug dated March 11, 2016 N 8-ZAO)

5) organizations engaged in fishing, fish farming, processing and canning of fish and seafood products, if, based on the results of the reporting (tax) period, the revenue from growing, catching or processing fish and seafood products is 70 percent or more total amount revenue from sales of products (works, services);

(as amended by the Law of the Yamal-Nenets Autonomous Okrug dated March 11, 2016 N 8-ZAO)

6) organizations engaged in types of traditional economic activity if the income received during the reporting (tax) period for the organization as a whole from the specified activity amounts to 70 percent or more of the total income;

(as amended by the Laws of the Yamal-Nenets Autonomous Okrug dated September 30, 2011 N 103-ZAO, dated March 11, 2016 N 8-ZAO)

7) individuals - owners of motorcycles and (or) scooters with an engine power of up to 35 hp. (25.74 kW) inclusive;

(Clause 7 introduced by the Law of the Yamal-Nenets Autonomous Okrug of September 30, 2011 N 103-ZAO)

8) individuals who are pensioners - owners of trucks with an engine power of up to 150 hp. (110.33 kW) inclusive;

(Clause 8 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated September 30, 2011 N 103-ZAO)

8-1) individuals who meet the conditions necessary to assign a pension in accordance with the legislation of the Russian Federation in force on December 31, 2018 - owners of trucks with an engine power of up to 150 hp. (110.33 kW) inclusive;

(Clause 8-1 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated 02.10.2018 N 61-ZAO)

8-2) individuals who are pensioners, as well as individuals who meet the conditions necessary for the assignment of a pension in accordance with the legislation of the Russian Federation in force on December 31, 2018 - owners of passenger cars with an engine power of up to 150 horsepower (up to 110 .33 kW) inclusive;

(clause 8-2 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

9) has become invalid. - Law of the Yamal-Nenets Autonomous Okrug of November 1, 2018 N 86-ZAO;

10) one of the parents (adoptive parents), guardians (trustees), having in the family three or more children (natural, adopted, wards) under the age of 18 years, children (relative, adopted, wards) under the age of 23 years, mastering educational programs of basic general, secondary general and secondary vocational education, bachelor's programs, specialty programs or master's programs for full-time study in educational organizations who carry out educational activities according to educational programs that have state accreditation, and who are not married;

(Clause 10 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

11) disabled people of I, II, III disability groups;

(Clause 11 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

12) one of the parents (adoptive parents), guardians (trustees) who has a disabled child in the family;

(Clause 12 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

13) veterans and disabled people of the Great Patriotic War, veterans and disabled combatants;

(Clause 13 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

14) individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant”, in accordance with the Federal Law of November 26 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and Federal Law of January 10, 2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site."

(Clause 14 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

1-1. Taxpayers specified in paragraph 10 of part 1 of this article are exempt from paying transport tax in respect of one passenger car with an engine power of up to 200 horsepower (up to 147.1 kW), inclusive.

Taxpayers specified in paragraphs 11 - 14 of part 1 of this article are exempt from paying transport tax in respect of one passenger car with an engine power of up to 150 horsepower (up to 110.33 kW) inclusive.

(Part 1-1 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

1-2. For individuals- owners of passenger cars with engine power up to 150 horsepower (up to 110.33 kW), inclusive, tax rates are set at 30 percent of tax rates established by Article 2 of this Law.

(Part 1-2 introduced by the Law of the Yamal-Nenets Autonomous Okrug dated November 26, 2018 N 91-ZAO)

2. Tax benefits to organizations provided for in Part 1 of this article are provided subject to submission by these organizations to the authorized executive body state power Yamalo-Nenets Autonomous Okrug information to assess the effectiveness of tax benefits for the tax period, as well as information on the amounts of funds released in connection with the application of tax benefits, in accordance with the procedure and form established by the resolution of the Government of the Yamalo-Nenets Autonomous Okrug.

(as amended by the Laws of the Yamal-Nenets Autonomous Okrug dated March 11, 2016 N 8-ZAO, dated November 26, 2018 N 91-ZAO)

Article 5. Deleted

Article 6. Entry into force

1. This Law comes into force after one month from the date of its official publication, but not earlier than January 1, 2003.

Law of the Yamalo-Nenets Autonomous Okrug of March 19, 1996 N 13 "On the territorial road fund of the Yamalo-Nenets Autonomous Okrug" ("Red North", 1996, August, N 117(a), special issue; "Vedomosti" State Duma Yamalo-Nenets Autonomous Okrug", 1996, March, No. 2);

Law of the Yamalo-Nenets Autonomous Okrug dated May 13, 1996 N 16 “On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug “On the territorial road fund of the Yamalo-Nenets Autonomous Okrug” (“Red North”, 1996, August, N 117( a), special issue; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, May, No. 4);

Law of the Yamalo-Nenets Autonomous Okrug of July 4, 1996 N 24 "On amendments to paragraph 2 of Article 4 of the Law of the Yamalo-Nenets Autonomous Okrug "On the territorial road fund of the Yamalo-Nenets Autonomous Okrug" ("Red North", 1996, August, N 117(a), special issue; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1996, September, No. 6-7);

Law of the Yamalo-Nenets Autonomous Okrug of February 10, 1997 No. 2 “On introducing additions and changes to the Law of the Yamalo-Nenets Autonomous Okrug of March 19, 1996 N 13 “On the territorial road fund of the Yamalo-Nenets Autonomous Okrug” (“Red North”, 1997 , March, special issue; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, January, No. 1);

Law of the Yamalo-Nenets Autonomous Okrug of April 24, 1997 N 19 "On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the territorial road fund of the Yamalo-Nenets Autonomous Okrug" ("Red North", 1997, May, special issue; " Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, April, No. 3);

Law of the Yamalo-Nenets Autonomous Okrug of October 14, 1997 N 43 “On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug “On the territorial road fund of the Yamalo-Nenets Autonomous Okrug” (“Red North”, 1997, October 30, special issue; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1997, October, No. 6);

Law of the Yamalo-Nenets Autonomous Okrug of October 6, 1998 N 43-ZAO "On amendments to the Law of the Yamalo-Nenets Autonomous Okrug of October 14, 1997 N 43 "On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the territorial road fund" Yamalo-Nenets Autonomous Okrug" ("Red North", 1998, October 29, special issue; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 1998, September, N 7/2);

Law of the Yamalo-Nenets Autonomous Okrug of November 28, 2000 N 41-ZAO "On Amendments to the Law of the Yamalo-Nenets Autonomous Okrug "On the Territorial Road Fund of the Yamalo-Nenets Autonomous Okrug" ("Red North", 2000, November 30, N 130 ; "Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug", 2000, November, N 10-11);

Law of the Yamalo-Nenets Autonomous Okrug of March 11, 2001 N 20-ZAO "On amendments and additions to the Law of the Yamalo-Nenets Autonomous Okrug "On the territorial road fund of the Yamalo-Nenets Autonomous Okrug" ("Red North", 2001, June, N 65; “Gazette of the State Duma of the Yamalo-Nenets Autonomous Okrug”, 2001, February, No. 2).

Governor
Yamalo-Nenets
Autonomous Okrug
Y.V.NEELOV

Application. Report on the number of registered vehicles on the territory of the municipality (Form 1-TS). - Deleted

Application
to the Law
Yamalo-Nenets
Autonomous Okrug
"About transport rates
tax in the territory
Yamalo-Nenets
Autonomous Okrug"

form 1-TS

Excluded. - Law of the Yamal-Nenets Autonomous Okrug dated December 6, 2005 N 97-ZAO.

On transport tax rates in the Yamalo-Nenets Autonomous Okrug (as amended as of November 26, 2018)