Regional Law No. 45-Z “On establishing the rate of the single agricultural tax.” Pays/Territoire Fédération de Russie Sous-division territoriale Marii El Type du document Législation Date 2022 Source FAO, FAOLEX Sujet Agriculture et développement rural Mot clé Taxe/impôt Commerce/industrie/sociétés Aire géographique Arctique, Asie et Pacifique, Mer Noire, Mer Caspienne, CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Pacifique Nord, Pacifique Nord Occidental Entry into force notes This Regional Law enters into force on 1 January 2023. Résumé 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. Texte intégral Russe Site web publication.pravo.gov.ru