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Unified Agricultural Tax

Taxpayers
Businesses and individual entrepreneurs engaged in farm production, who have voluntarily selected to convey to the Unified Agricultural Tax as identified by the Chapter 26.1 of the Tax Code of the Russian Federation
Subject to tax
Income minus costs
Tax base
Income minus costs
Taxable period
Calendar year
Reporting period
Half-year
Tax rate
6%
Tax calculation
A percentage share of tax base
Tax payment
The advance payments are made not later than on the 25th day of the first month following the expired reporting period; Unified agricultural tax is paid not later than on the 31st day of march of the year following the expired tax period
Tax return
Tax returns are filed to the tax authority once a year at the place of business location or residence address of a individual entrepreneur not later then March 31st of the year following the expired tax period.