LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 25, 2013 No. ED-4-3/3075 @

About application of single agricultural tax in the following tax period in case of total absence of the income in the first tax period

The Federal Tax Service considered the address concerning application of unified agricultural tax in the following tax period in case of total absence of the income in the first tax period and directs line item of the Ministry of Finance of the Russian Federation on the matter (is applied).

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 28, 2013 No. 03-11-09/11

The department of tax and customs and tariff policy considered the letter concerning application of unified agricultural tax in the following tax period in case of total absence of the income in the first tax period and reports the following.

According to the Federal Law of 25.06.2012 N 94-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" since January 1, 2013 article 346.3 of the Tax Code of the Russian Federation (further - the Code) is added with item 4. 1,, it is provided by which that taxpayers have the right to continue to apply unified agricultural tax in the following tax period in case:

1) if the newly created organization or again registered individual entrepreneur who passed to payment of unified agricultural tax according to the procedure, stipulated in Item 2 articles 346.3 of the Code in the first tax period had no income considered in case of determination of tax base;

2) if in the current tax period the taxpayer did not allow violation of restrictions and (or) discrepancy to the requirements established by Items 2, 2.1, 5 and 6 of article 346.2 of the Code.

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