Regional Law No. 45-Z “On establishing the rate of the single agricultural tax.” Country/Territory Russian Federation Territorial subdivision Marii El Document type Legislation Date 2022 Source FAO, FAOLEX Subject Agricultural & rural development Keyword Tax/levy Business/industry/corporations Geographical area Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific Entry into force notes This Regional Law enters into force on 1 January 2023. Abstract This Regional Law, in accordance with paragraph 2 of Article 346(8) of the Tax Code of the Russian Federation establishes the rate of a single agricultural tax in the regional territory. It sets the single agricultural tax rate on the regional territory in the amount of 0 percent for all categories of taxpayers specified in Article 346 (2) of the Tax Code of Russian Federation included in the Unified Register of small and medium businesses. Full text Russian Website publication.pravo.gov.ru