RUSSIAN FEDERATION

FEDERAL LAW

About making changes to chapter 26-1 part of the second Tax

of the Russian Federation Code and some other acts

Russian legislation

Accepted by the State Duma style="mso-spacerun:yes"> October 14, 2003

Approved by the Federation Council style="mso-spacerun:yes"> 29 October 2003

(Ind. Federal Act No. 120 of 20 August 2004

Assembly Legislation of the Russian Federation, 2004, N 34, st.

3535; Federal Law of March 13, 2006 N 39 -FZ style="mso-spacerun:yes"> - Collection

legislation Russian  The Federation, 2006, N 12, st. 1233;

Federal Law of 22 style="mso-spacerun:yes"> July 2008 N 158-FZ  -   Meeting

legislation Russian  The Federation, 2008, N 30, st. 3614;

Federal Law of 24 July 2009 N 213-FZ  -   Meeting

legislation Russian  The Federation, 2009, N 30, st. 3739;

Federal Law of 25 June 2012 N 94-FZ  -    Meeting

Russian federation legislation,  2012, N 26, st. 3447;

Federal Act of 2 October  2012 N 161-FZ - To

legislation Russian  The Federation, 2012, N 41, st. 5526;

Federal Law of 6 April 2015 N 84-FZ  -   Meeting

Russian legislation, 2015, 2024)

Article 1

Chapter 26-1 of Part Two of the Tax Code Russian

Federation (Collection Russian Federation, 2000,

N 32, st. 3340; 2001, N 53, sect. 5023; 2003, N 1, est. (8) Change,

as follows:

" CHAPTER 26-1. TAXATION OF FOR

AGRICULTURAL PRODUCTS

(SINGLE AGRICULTURAL TAX)

Article 346-1. General Conditions for Use of the System

Taxation for Agriculture

manufacturers (single

agricultural tax

1. Taxation for Agricultural

(single agricultural tax) (later in

real Chapter style="mso-spacerun:yes"> single sales tax)

set to this  The code and apply along with the shared

taxation mode.

2. Transition to pay the single agricultural tax or

return to shared tax mode

and  individual entrepreneurs voluntarily in

orderof this chapter.

3. agricultural   tax

provides  replacing with the tax on profit

organizations, value added tax (excluding tax style="font-size: 10.0pt; font-family:">

added cost,  payment of in matches c

real Code and Customs of the Russian Federation

import customs territory Russian Federations),

tax on property style="mso-spacerun:yes"> and tax

paid single  an agricultural tax, from the

business results   organizations for tax

period.

(Paragraph is lost  the force of on the Federal Law of 24

July 2009 N 213-FZ - class="Gram" "> Russian

Federation, 2009, N 30, article 3739)

Other taxes and charges are paid by organizations that have crossed class="GrameE " > on

The Common Agricultural Tax, according to Common

taxation mode.

Go to pay one tax

individual entrepreneurs  provides payment replacement

income tax (for revenue derived from

an enterprise   , tax on

added cost  ( added

value to be paid according to this Code and

Customs code Russian  the federation on

Custom Territory Federation), property tax

physical faces   (in the property, of the relationship for style="font-size: 10.0pt; font-family: ">

an enterprise    and

social tax due single  sales tax,

enum Activities

individual entrepreneurs for tax period.

(Paragraph is lost  the force of on the Federal Law of 24

July 2009 N 213-FZ - class="Gram" "> Russian

Federation, 2009, N 30, article 3739)

Other taxes and fees paid individual

entrepreneurs, who have gone      unified

agricultural tax, matches with mode

taxation.

4. and individual entrepreneurs,

tax payers single   sales tax, not

releases from style="mso-spacerun:yes"> code

tax agent responsibilities.

5. The rules of this chapter apply

on peasant (farm) holdings.

Article 346-2. Taxpayers

1. Taxpayers of the single of the sales tax

( ) in of this taxpayers)

organizations and individual entrepreneurs, that have gone to payment

single agricultural  the tax in order, installed

true chapter.

For of this agricultural

producers are recognized   organizations and individual

entrepreneurs, producing  Agriculture and

(or) growing fish that implement it primary and subsequent

(industrial) processing and implementing style="mso-spacerun:yes"> and (or)

fish, provided that general income from sales of goods (work, style="font-size: 10.0pt; font-family:">

services) of such organizations or individual entrepreneurs style="mso-spacerun:yes"> percentage

revenue from implementation of

and (or) grown fishes, including products style="mso-spacerun:yes">

primary processing, them from the agricultural

raw materials of own  (or)

is at least 70 percent.

How products are assigned to primary products processing,

produced of the agricultural raw material

and (or) fish grown

Russian Federation Government

For organizations and individual entrepreneurs,

implementing (industrial) processing

primary processing, produced by them from agricultural

raw material of own production and (or) grown fish, percentage

revenue from the sales of primary processing products

from agricultural production

(or) expressed by the fish, in general revenue from   implementation

produced products style="mso-spacerun:yes"> from the agricultural

own production and (or) their fish  is defined

based on agriculturalproduction cost ratio

and (or) and primary processing

agricultural products and/or fish in total Cost

for production     from }

agricultural raw and/or fish.

2. Agricultural producers have permission to

jump to to pay single agricultural tax, if by

9 months of the in the organization   or

individual entrepreneor  submit navigation to

payment of a single agricultural tax, in

products (work, or

individual entrepreneurs   revenue of implementation

produced agricultural products and (or) grown

fish, including primary  reed

from agricultural production

(or) their fish is at least 70 percent.

3. Not right to settle for single agricultural

tax:

1) organizations and individual entrepreneurs, engaged

production of excisable products;

2) organizations and individual entrepreneurs, Translated

on a tax system as a single tax on disposable income

for specific types of with Chapter 26-3

present Code;

3) organizations that have branches and/or representations.

Article 346-3. Order and conditions for the transition to a single payment

agricultural sales tax and return class="GrameE " > to

general tax mode

1. Agricultural producers,

go to style="mso-spacerun:yes"> a single agricultural tax payment

submitted between 20 October and 20 December  for the year, of the preceding

from which the is Agricultural producers

to paid style="mso-spacerun:yes"> a single sales tax, in

tax by location (residence )

statement. This is the agricultural producersin

statement about the transition to payment for a single agricultural tax

indicates revenue for the revenue  from implementation

agricultural products and (or) their fish, including

primary    reed

from

agricultural raw materials  production of and (or)

fish, in total sales revenue (work,

services), received style="mso-spacerun:yes"> month of the year, in

which or an individual entrepreneer

statement o style="mso-spacerun:yes"> UM

tax.

2. Again and physical   ,

registered individual entrepreneurs,

expressed wish to switch to a single agricultural

tax, has the right to apply  unified declaration

agricultural tax  at the same time with

submission to the tax authority. In this case, the and

individual entrepreneurs  to the right to pay one

agricultural tax in the current calendar year with moments

registration in a tax authority.

3. Taxpayers, transferred to One

agricultural tax,  Not to the right before the end of the tax

period to go to general tax mode.

4. If the share of the share style="mso-spacerun:yes"> income

taxpayers from     the implementation of

agricultural products and (or) their fish, including

primary    reed

from

agricultural raw materials  production of and (or)

fish, in total sales revenue (work,

services) was less style="mso-spacerun:yes"> 70 percent, taxpayers must

recompute tax  commitments, based on common

Taxation for all tax

The taxpayers specified in this paragraph do not pay  Foam

and penalties for late payment of taxes and advance payments to

taxes.

5. Taxpayers are required to file in the [ [ to

location of the ( residence

entrepreneo) recalculating tax liabilities and

navigate to the general tax mode in the current 20 calendar

days after tax period in which sales revenue

produced agricultural products and (or) grown

fish, including products primary processing, produced

from agricultural  own production of and

(or) expressed by the fish, in total revenue from implementation

products (work, services) were less than 70 percent, and to run

paid amounts of sales taxes 1 February, next for

expired tax period style="mso-spacerun:yes"> UM

tax.

6. Taxpayers paying single agricultural

tax, right go to tax mode

calendar , notifying this tax class="GrameE " > by

location of the ( residence

entreprenet) later January , in   

expected to go to common tax mode.

7. Taxpayers, converted from to One

agricultural tax on general tax regime, right

rejoin single  tax not

earlier than through one year after they lost the right to

payment of single agricultural tax.

Article 346-4. Taxation Object

Taxation  recognize revenues, reduced in

expense amount.

Article 346-5. How to define and recognize revenues and

expenses

1. Organizations of the tax object

include revenues from (work, services)

property rights, unrealized revenues.

  The sixth lost power on the basis of the Federal

Act of April 6, 2015 N  84-FZ - Law Collection

Russian Federation, 2015, N 14, est. 2024)

Federal

Act of April 6, 2015 N  84-FZ - Law Collection

Russian Federation, 2015, N 14, est. 2024)

When you define , the taxation

revenue according to Article 251 of this Code.

Individual entrepreneurs    object definition

taxed income derived from business

activity

2. When you define the taxtax payers

reduce their revenues to the following costs:

1) expenses on basic (with counting

provisions of paragraph 4 of this article);

2) the cost of purchasing intangible assets;

3) Costs of on repair (in volume style="mso-spacerun:yes"> number

leasehold;

4) Leases (including leasing) payments for leased (in

Volume of Leasing Property;

5) material expenses;

6) expenses for style="mso-spacerun:yes"> work, benefits class="GrameE " > temporary

disability in  conformance with the Russian legislation

;

7) Mandatory employee insurance costs and property,

including insurance contributions for required  pension insurance,

contributions to compulsory social insurance from accidents

in production and  Professional diseases, produced in

compliance with the legislation Russian Federation;

8) sales tax amounts on

goods (work, services);

9)%, in

use of money (loans, loans), as well,

related for services, by credit organizations;

10) Costs of on { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024}{ \cs6\f1\cf6\lang1024}

Russian legislation, expenses style="mso-spacerun:yes"> on

security style="mso-spacerun:yes"> property, maintenance

alarm, charges for fire services and Other

guard activity;

11) amount of custom payments,  to be paid in the import of goods

on customs style="mso-spacerun:yes"> Russian Federation and

return to taxpayers   in matches c Customs

Russian legislation;

12) expenses on

expenses for compensation style="mso-spacerun:yes"> for on official trips

personal cars of cars style="mso-spacerun:yes"> and in in

Installed Government Russian Federation;

13) Travel expenses, in particular class="GrameE " > on:

an employee's pass to the trip and to 

fixed;

rented of the room. style="mso-spacerun:yes"> expense

also reimbursed the employee to pay for the additional  Services,

provided in hotels (excluding service costs in style="font-size: 10.0pt; font-family: ">

bars and restaurants, room service charges, per

usage of recreation facilities);

per diem or field allowance, approved

Russian Federation Government;

issuance and issuance of visas,  tickets, vouchers, invitations, and

other similar documents;

consulates, airfield  fees, for entry

pass, transit, for use

maritime channels, other structures like and other

similar payments and fees

14) the notary's fee for notarial documentation. At

this is accepted within tariffs, approved in

installed order;

15) audit service costs

16) cost of publishing accounting statements, and also

to Publish and other disclosure, if

legislation Russian   The Federation on the taxpayer

has the responsibility to implement such publication (disclosure);

17) Stationery costs;

18) expenses of style="mso-spacerun:yes"> mail, , telegraph and others

similar services, communications charges;

19) expenses, related to purchase of the right to use

  rights holder (

license agreements). To s also include

costs for upgrading software and databases;

20) Costs on

advertisement and (or)

goods (work, and marks

service;

21) Preparation and development of new productions, workshops

and aggregates;

22) Costs on Employees

agricultural works

23) sales tax amounts and  collections, in c

Russian Federation Tax and Tax legislation;

24) charges for  cost of items purchased for

further implementation (reduced by cost, 

in paragraph 8 of this paragraph)

25) IT consultancy costs

26) HR training costs;

27) litigation costs and fees;

28) Costs in and  fines    for

failure to perform or Execution of obligations, and in

form amounts paid in compensation caused by damage.

3. The costs referred to in paragraph 2 of this article shall be accepted.

if they meet the criteria specified in paragraph 1 articles

252 of this Code.

Costs described in  5, 6, 7 and 9-21 of 

real s,    are accepted for in order

envisaged for calculation profit taxin

matches articles 254, 255, 263,  264 269

Code.

4. The acquisition of is accepted by in

next Order:

1) in style="mso-spacerun:yes"> basic items

taxpayers after    to unified

agricultural tax, - the of these  basic

operational;

2) in the basic items

taxpayers to    to unified

agricultural tax, main pinedstlescost

for basicd-tier purchase costs:

for fixed assets with useful life Usage

up to three years, inclusive during the first of the paymentunified

agricultural tax;

for fixed assets with useful life Usage

from three to years inclusive: in the first year of payment

single agricultural tax  - 50 percent of the cost,

second - 30 percent and of the third  year   -20

cost;

for fixed assets with useful life Usage

over 15 years-10 years after the transition to unified

agricultural tax  equal shares of the cost of core

funds

The cost of major the sinequity is equal to

the value of this property in   to unified

agricultural tax.

During the tax period, expenses on the Syndication

major sd { \b }   sshareswith

true chapter.

When you define , basic

dbsliceis corrosive to Basic tools,

inclued in depreciation groups, approved by the Government

Russian Federation in  conformance with 258

Code. For fixed assets that are not specified in in this

classification, dates   The use of is installed

taxpayers in  with technical

recommendations of manufacturers.

If you are implementing (transfer) fixed assets, Lessons learned

after switching to a single agricultural tax, to

expired three years since they were acquired (in main

tools with for the useful 15 years -  before

expiry 10 years of their taxpayer

must count tax  for usage

these major their syndication before

(Transfer) with 25

Code and payment of additional tax and penalties.

5. Expenses for the acquisition of intangible assets are accepted

in the order of paragraph 4 of this article.

(Paragraph 85

Federal Law style="mso-spacerun:yes"> 2006 N  39-FZ Collection

Laws of the Russian Federation, 2006, N 12, article 1233)

(Paragraph 85

Federal Law 13 style="mso-spacerun:yes"> 2006 N 39-FZ  -   Meeting

Laws of the Russian Federation, 2006, N 12, article 1233)

(Paragraph 85 9 has lost

Federal Law style="mso-spacerun:yes"> 2006 N  39-FZ Collection

Laws of the Russian Federation, 2006, N 12, article 1233)

8. Taxpayers are required to maintain  

activity, required to calculate Tax and amounts

single agricultural   tax, on

accounting with the provisions of this chapter.

Article 346-6. Tax base

1. The Tax recognizes the monetary expression 

cost minus.

2. The revenue and expenses, expressed in in the foreign currency

is accounted for together with revenue and expenses, in

rubles. However, the revenues and expenses expressed in foreign currency

are recalculated in rubles by official style="mso-spacerun:yes"> Central bank

Russian Federation, Installed

receipts and/or date of expense.

3. The income received in kind is determined by

of prices, defined by in order, in the order

envisaged Article 40 of this Code, without inclusion

value added tax

4. and expenses

is determined by the cumulative total from the beginning of the tax period.

5. Taxpayers have the right to reduce the tax base by the amount

loss, of previous sales tax periods. On

this goals Exceed

revenue, defined by  in with

346-5 of this Code.

Specified in style="mso-spacerun:yes"> can decrease

tax base is more than 30%. This is the sum of loss,

exceeding The limit can can be style="mso-spacerun:yes">

next sales tax periods, but  10 class="GramE " > tax

periods.

Taxpayers are required to  store documents, confirming

received loss style="mso-spacerun:yes"> and the amount was reduced

tax base for each tax period, over the entire period

using the right to reduce tax base on loss amount.

Loss by taxpayers at general

taxation, not to pay

single agricultural tax.

A redundant { \cs6\f1\cf6\lang1024 }   

Unified

agricultural tax, not accepted when going to Public

taxation mode.

6. Taxpayers, previously used general mode

taxation using the accrual method, when on

payment of a single agricultural  taxes

rules:

1) on the navigation date style="mso-spacerun:yes"> agriculture

tax in tax base includes money

received during using  Taxation in

on contracts, taxpayers

implemented after transition to payment of a single agricultural

tax;

  the third has lost by the base  Federal

law of March 13, 2006 N  39-FZ - Law Collection

Russian Federation, 2006, N 12, st. 1233)

style="mso-spacerun:yes">

law of March 13 style="mso-spacerun:yes"> 2006 N 39-FZ -Assembly of laws

Russian Federation, 2006, N 12, st. 1233)

3) is not included style="mso-spacerun:yes"> money money

retrieved after the payment of a single agricultural

tax, if on accrual-based accounting

specified amounts were included in

base on corporate income tax mode

taxation;

4) expenses, implemented taxpayers after the transition

for to pay a single tax, are recognized

expenses to be deducted from the sales tax base as of the date they were implemented

if the payment for such expenses was 

in

applying the general tax mode or on the due date if

pay for these charges style="mso-spacerun:yes"> was after navigation

taxpayers for payment of a single agricultural tax;

5) is not to be subtracted style="mso-spacerun:yes"> from money money

paid after to settle a single agricultural

tax on taxpayer costs, if up to to

paid single  The tax of the expense was

at  The tax on on the tax on the    profit

organizations according to Chapter 25 of this Code.

7. Taxpayers who paid single agricultural

tax, when switching to general tax mode using

The

accrual method executes the following rules:

1) not included style="mso-spacerun:yes"> money money

received after switching to general tax mode, if to

tax accounting

rules style="mso-spacerun:yes"> specified amounts were included in revenue

calculation of tax unified

agricultural tax;

2) expenses, implemented Taxpayers after

navigation on shared taxation mode, is recognized as expense

subtracted from the sales tax base, on the implementation date independent

from the due date of such expense.

8. When going to common tax mode in tax

counting The date of the specified transition is a residual value

major tools, defined based on

cost for minus the amounts of the depreciation, on the period

switching to the payment of a single agricultural tax, in order,

envisaged of the code. When  this amounts

cost to purchase fixed assets, accepted at Calculations

tax for this period according to this chapter,

if they exceed the depreciation amount, calculated according to c

Chapter 25 of this Code, does not reduce residual value

fixed assets date of taxpayer to general mode

taxation, and received Differa is recognized as revenue in the case

switching to general tax mode.

Article 346-7. The fiscal period. Reporting Period

1. The fiscal period is recognized as a calendar year.

2. The reporting period recognizes the six months of the year.

Article 346-8. Tax Rate

The tax rate is set at 6 percent.

Article 346-9. Procedure for calculation and payment of a single

of the agricultural sales tax. Enrollation

amount of single agricultural tax amounts

1. The agricultural tax is calculated as

corresponding tax rate the percentage of the sales tax base.

2. Taxpayers

amount of advance payment for a single agricultural tax,

exodus of tax and

reduced by c

Start of tax period before end of half year.

3. Paid advances on unified

agricultural tax  count to the One

payment account

sales tax tax on sales tax period.

4. The single sales tax and advance

payment for unified agricultural  the tax

location of the ( residence

business.

5. Single sales tax, payable to

expiration period tax is not paid at a later time style="mso-spacerun:yes"> date,

Installed for tax returns for the appropriate

tax period point 1 of article 346-10 of this Code.

(Article 1  lost in of 6 of Article 346-9 at

reason Federal Law June 25, 2012 N 94-FZ-Assembly

Russian legislation, 2012, N 26, article 3447)

Article 346-10. Tax declaration

1. tax(reporting) period

represent tax returns in  Tax

location.

Tax declarations by period totals

are represented by organizations no later than 31 March,

elapsed tax period.

Tax declarations by

period results

not appear later 25 days of the ending

period.

2. Individual entrepreneurs on Tax

period represents tax tax authorities by

place of residence no later than 30 April , for

expired tax period.

Tax declarations by

period results

not later 25 days end of the reporting

period.

3. The form of the tax returns form and the order style="mso-spacerun:yes"> fill

approved by by the  The Russian tax

fees.

Article 2

Organizations, and peasants     (farm) (farm)

individual entrepreneurs,  who have expressed wish to

tax       for agricultural

(single  agricultural tax) in 2004

year, right before February 1, 2004 to file in the tax

its location (residence) declaration of the transition to

paid single   tax in the order,

installed 1 federal law

making changes to article 346-3 of Part Two Sales tax codes

Russian Federation.

Article 3

Commit to Federal Law August 6, 2001 N 110-FZ

About Changes and add-ons in class="GramE"> Tax

Code Russian    and some others

Russian Federation legislation on taxes and charges, and on

recognition lost style="mso-spacerun:yes"> separate acts ( acts)

Russian Federation Tax and Levies Laws style="font-size: 10.0pt; font-family: ">

Russian legislation, 2001, N 33, article 3413; N 52,

s 5023; 2002, N 1, st. 4; N 22, Text 2026; N 28, st. 2790; N 30,

3027; 2003, N 1, sect. 6) the following changes:

Paragraph 3 of Article 2 should read:

" for agricultural  Producers of fisheries

artel (collective) free profit tax in effect

1 January 2005; ";

Federal Law

of 2 October 2012 N 161-FZ -  Collection   legislation

Russian Federation, 2012, N 41, st. 5526)

  ceased to be valid under the Federal Act

October 2, 2012 N 161-FZ-Legislative Assembly style="mso-spacerun:yes"> Russian

Federation, 2012, N 41, article 5526)

(Paragraph 6 has expired based on The Federal Act of

2 October 2012 N 161-FZ- Law Assembly Russian

Federation, 2012, N 41, article 5526)

  has lost force on the basis of the Federal Law

dated July 22, 2008 N 158-FZ-Legislative Assembly class="Gram" "> Russian

Federation, 2008, N 30, est. 3614)

style="mso-spacerun:yes"> Federal

dated July 22, 2008 N 158-FZ-Legislative Assembly class="Gram" "> Russian

Federation, 2008, N 30, est. 3614)

  has lost force on the basis of the Federal Law

of 2 October 2012 N 161-FZ -  Collection    legislation

Russian Federation, 2012, N 41, st. 5526)

style="mso-spacerun:yes"> Federal

of 2 October 2012 N 161-FZ -  Collection   legislation

Russian Federation, 2012, N 41, st. 5526)

style="mso-spacerun:yes">

law of 22 July 2008 N 158-FZ-Legislative Assembly

Russian Federation, 2008, N 30, st. 3614)

(Paragraph 12  has lost on Federal

law of July 22, 2008 N  158-FZ - Law Collection

Russian Federation, 2008, N 30, st. 3614)

(Paragraph 13  has lost on Federal

law of 22 July 2008 N 158-FZ-Legislative Assembly

Russian Federation, 2008, N 30, st. 3614)

(Paragraph 14) style="mso-spacerun:yes"> lost by Federal

law of July 22, 2008 N  158-FZ - Law Collection

Russian Federation, 2008, N 30, st. 3614)

(Paragraph fifteenth paragraph  has lost on Federal

law of 22 July 2008 N 158-FZ-Legislative Assembly

Russian Federation, 2008, N 30, st. 3614)

(Paragraph 16 style="mso-spacerun:yes"> lost to the base of the Federal

law of July 22, 2008 N  158-FZ - Law Collection

Russian Federation, 2008, N 30, st. 3614)

(Paragraph 17  has lost on Federal

law of October 2, 2012 N 161-FZ-  Legislation Collection

Russian Federation, 2012, N 41, st. 5526)

style="mso-spacerun:yes">

law of October 2, 2012 style="mso-spacerun:yes"> N 161-FZ-Legislative Assembly

Russian Federation, 2012, N 41, st. 5526)

style="mso-spacerun:yes"> lost by Federal

law of October 2, 2012 N 161-FZ-  Legislation Collection

Russian Federation, 2012, N 41, st. 5526)

Federal Law

of 2 October 2012 N 161-FZ -  Collection   legislation

Russian Federation, 2012, N 41, st. 5526)

  the first lost effect on the Federal

law of October 2, 2012 N 161-FZ-  Legislation Collection

Russian Federation, 2012, N 41, st. 5526)

Article 4 (Spspent on the Federal Law of 20

August 2004 N 120-FZ-Collection of legislation style="mso-spacerun:yes"> Russian

Federation, 2004, N 34, st. 3535)

Article 5

1. This Federal Act shall enter into force on 1 January 2004

.

, but Not one  months since it

official publication, for  exception

2

Federal Law

2. Article 2 of this Federal Law comes into force with

day of its official publication.

Moscow, Kremlin

November 11, 2003

N 147-FZ