FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 23, 2016 No. 216-FZ

About introduction of amendments to articles 346.2 and 346.3 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 10, 2016

Approved by the Federation Council on June 15, 2016

Article 1

Bring in part the second 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; 2004, No. 15, Art. 1342; 2005, No. 27, Art. 2707; 2006, No. 12, Art. 1233; No. 31, Art. 3436; No. 45, Art. 4629; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611; 2009, No. 1, Art. 22; No. 30, Art. 3739; 2010, No. 19, Art. 2291; No. 23, Art. 2797; No. 31, Art. 4198; 2012, No. 26, Art. 3447; No. 49, Art. 6751; 2013, No. 19, Art. 2321; No. 30, Art. 4031; 2014, No. 48, Art. 6660) following changes:

1) in Article 346.2:

a) state Item 2 in the following edition:

"2. For the purpose of this Chapter agricultural producers are recognized:

1) the organizations and the individual entrepreneurs making agricultural products, performing its primary and subsequent (industrial) conversion (including on leased fixed assets) and selling these products provided that in total income from sales of goods (works, services) such organizations and individual entrepreneurs the share of the income from realization of the agricultural products made by them, including products of its primary conversion made by them from self-produced agricultural raw materials and also from rendering to agricultural producers the services specified in the subitem 2 presents of Item constitutes at least 70 percent;

2) the organizations and the individual entrepreneurs rendering services to the agricultural producers recognized by those for the purpose of this Chapter which belong according to the All-Russian Classifier of Economic Activities to auxiliary activities in the field of production of crops and postharvest processing of agricultural products including:

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