Since 2013 agricultural producers will be exempted from the income tax

Alfiya Sharafutdinova

Since 2013 agricultural producers are exempted from the company income tax. Respective amendments to the Tax Code of the Russian Federation were confirmed by the President of Russia Vladimir Putin.

“Article 284 of the Tax Code of the Russian Federation is added with the paragraph 1.3 of the following contents: «For agricultural producers meeting criteria provided by paragraph 2 Art. 346.2 of the Code, and fishery companies meeting criteria provided by item 2 and sub-paragraph 1 of paragraph 2.1 Art. 346.2 of the Code, the tax rate on the activity connected with sales of agricultural products made by them, and also with sales of agricultural products made and processed by given tax bearers of their own agricultural products, is established as 0 percent», the press-service of the Directorate of Federal Tax Service of Russia on Bashkortostan Republic.

The given regulation comes into force since January 1, 2013.

#agriculture #tax exemption

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