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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