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Amending Articles 346-2 And 346-3 Of Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в статьи 346-2 и 346-3 части второй Налогового кодекса Российской Федерации

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Russian Federation Tax Code On introducing amendments to articles 346-2 and 346-3 of Part Two of the Russian Tax Code, adopted by the State Duma on June 10, 2016 the Russian Federation Council of the Russian Federation Council approved on 15 June 2016 Article 1 Article 1 Article 1 of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2000, No. 32, sect. 3340; 2001, No. 53, sect. 5023; 2003, No. 46, sect. 4443; 2004, No. 15, est. 1342; 2005, No. 27, sect. 2707; 2006, No. 12, sect. 1233; No. 31, sect. 3436; No. 45, sect. 4629; 2007, No. 23, sect. 2691; 2008, No. 30, sect. 3611; 2009, No. 1, sect. 22; No. 30, sect. 3739; 2010, No. 19, est. 2291; No. 23, sect. 2797; No. 31, sect. 4198; 2012, No. 26, sect. 3447; No. 49, sect. 6751; 2013, No. 19, art. 2321; No. 30, sect. 4031, 2014, No. 48, sect. 6660), as follows: 1) in article 346-2: a), paragraph 2 should be redrafted to read: " 2. For the purposes of this chapter, agricultural producers are recognized: 1) organizations and individual entrepreneurs producing primary and subsequent (industrial) agricultural products Recycling (including on leased fixed assets) and implementing these products, provided that the share of income from the realization of the goods (works, services) of such organizations and individual entrepreneurs production of agricultural products, including its primary Processing produced by them from their own agricultural raw materials, as well as from providing agricultural producers with the services referred to in subparagraph 2 of this paragraph, is at least 70 per cent; 2) organizations and individual entrepreneurs who provide services to agricultural producers recognized as such for the purposes of this chapter, in accordance with the Russian Classification of Economic Activities activities in the field of production Crops and post-harvest processing of agricultural products, including: crop production services, crop cultivation, crops, cultivation and cultivation Crops, crop spraying, crop pruning of fruit trees and grape vines, rice parricide, crop clearance, harvesting, seed treatment before sowing (planting); services in the area Animal husbandry for herding, livestock breeding, cattle herding, Out of farm birds, farm animals and their care. In general income from the sale of goods (works, services) of organizations and individual entrepreneurs engaged in providing services to agricultural producers, the share of income from the realization of the listed in the present At least 70 per cent of services should be provided; 3) agricultural consumer cooperatives (processing, marketing (trade), supply, horticultural, gardening, livestock), as recognized by the Federal Act of 8 December 1995 193-FZ "On agricultural cooperation", which share the share of income from the sale of own production of members of cooperatives, including the production of primary processing produced by cooperatives from Agricultural raw materials produced by members of these cooperatives, as well as from the work done (services) for members of the cooperatives, are in total income from the sale of goods (works, services) of at least 70 per cent. "; b) Paragraph 5, subparagraph 1, after the words "by them from agricultural raw materials" "supplemented by the words" and (or) from the provision of the services referred to in paragraph 2 (2) of this article, "; (2) in article 346-3: (a) in paragraph 1: Paragraph 2 (from the provision of services to agricultural producers referred to in article 346 (2) 2 (2) of this Code) "; of agricultural products, "to be supplemented by the words" (from the provision of services to agriculture, Goods producers referred to in paragraph 2 (2) of article 346-2 of this Code) "; b the agricultural producers referred to in article 346 (2) (2) of this Code). Article 2 Install that agricultural producers-organizations and individual entrepreneurs, 2 (2) (2) (2) (as amended by this Federal Law) Agricultural producers (single agricultural tax) from January 1, 2017, notify the tax authority by location of the organization or place of residence of the individual entrepreneor about the transition to the payment of a single person of agricultural tax not later than 15 February 2017, subject to the following Conditions: 1) if they provide services to agricultural producers recognized as such for the purposes of chapter 26-1 of part two Russian Tax Codein accordance with the Russian Classification of Economic Activities to Secondary Activities in Crops and Post-harvest of agricultural products, including: (a) Services in crop areas, crop planting, cropping, crop spraying, pruning of fruit trees and grape vines, rice transfer, seeding of beet, harvesting, seed treatment before sowing (planting); b) animal husbandry services for herding, distillation of livestock, herding of agricultural poultry, maintenance and the care of farm animals; (2) if in general Income from sales of goods (works, services) for 2016, the share of income from the realization of the services listed in paragraph 1 of this Article is not less than 70%. Article 3 This Federal Law shall enter into force not earlier than one month after its official publication and not earlier than the first number of tax periods for a single agricultural tax. President of the Russian Federation Vladimir Putin Moscow, Kremlin 23 June 2016 No. 216-FZ