FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 21, 2011 No. 147-FZ

About introduction of amendments to article 217 parts two of the Tax Code of the Russian Federation and article 4 of the Federal law "About Personal Subsidiary Farm"

Accepted by the State Duma on June 3, 2011

Approved by the Federation Council on June 8, 2011

Article 1

Bring 217 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; N 23, of Art. 2289; N 33, of Art. 3413; 2002, N 30, Art. 3021; 2003, N 21, Art. 1958; 2004, N 27, Art. 2715; N 34, of Art. 3518; 2005, N 1, Art. 30, 38; N 27, of the Art. 2710, 2717; N 30, of Art. 3104; 2006, N 31, Art. 3452; N 50, of the Art. 5279, 5286; 2007, N 1, Art. 20; N 13, of Art. 1465; N 31, of Art. 4013; N 45, of Art. 5416; N 49, of Art. 6045; N 50, of Art. 6237; 2008, N 18, Art. 1942; N 30, of Art. 3614; N 49, of Art. 5723; 2009, N 18, Art. 2147; N 23, of Art. 2772; N 29, of the Art. 3598, 3639; N 30, of Art. 3739; N 39, of Art. 4534; N 45, of Art. 5271; N 48, of the Art. 5726, 5731; N 52, of Art. 6444; 2010, N 15, Art. 1737; N 31, of the Art. 4176, 4198; N 32, of Art. 4298; 2011, N 1, Art. 7) following changes:

Item 13 to state 1) in the following edition:

"13) income of taxpayers gained from the sale which is grown up in the personal subsidiary farms which are in the territory of the Russian Federation, livestock production products (as in live type, and slaughter products in the crude or processed type), crop production products (both in natural, and in the processed type).

The income specified in paragraph one of this Item is exempted from the taxation in case of simultaneous observance of the following conditions:

if total area of the parcel of land (sites) which (which) is (at the same time are) on the property right and (or) other right of physical persons, does not exceed the maximum size established according to Item 5 of article 4 of the Federal Law of July 7, 2003 N 112-FZ "About personal subsidiary farm";

if maintaining personal subsidiary farm by the taxpayer on the specified sites is performed without attraction according to the labor law of hired employees.

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