Regional Law No. 69 “On food tax”.
Закон Белгородской области от 22 июля 1996 г. N 69 "О продовольственном налоге с сельхозтоваропроизводителей" (принят областной Думой 5 июля 1996 г.) (с изменениями от 19 сентября 1996 г., 11 августа, 31 декабря 1997 г., 2 ноября 1998 г., 30...
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LEX-FAOC121967
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11
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This Regional Law establishes that all producers of agricultural commodities shall be subject to mandatory payment of single food tax. Objects of taxation shall be agricultural land held by the producers of agricultural commodities on condition of ownership, tenancy or lease. Food tax shall be paid in the natural form: (a) in grain by grain farming enterprises; (b) in poultry products by poultry farming enterprises; and (c) in natural products calculated as equivalent to a metric ton of grain by other enterprises producing agricultural commodities.
