FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 7, 2018 No. 51-FZ

About modification of Article 346.8 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 14, 2018

Approved by the Federation Council on February 28, 2018

Article 1

Bring in Item 2 of Article 346.8 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2003, No. 46, Art. 4443; 2014, to No. 48, the Art. 6660) change, having stated it in the following edition:

"2. Graduated tax rates ranging from 0 to 6 percent for all or separate categories of taxpayers in dependence can be established by the laws of subjects of the Russian Federation:

from types of the made agricultural products, and also the works and services specified in Article 346.2 of this Code;

from the size of the income from realization of the made agricultural products, including products of its primary conversion made from self-produced agricultural raw materials and also from performance of works and rendering the services specified in Article 346.2 of this Code;

from the place of conducting business activity;

from the average number of workers.".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on unified agricultural tax.

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