FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 7, 2013 No. 94-FZ

About introduction of amendments to article 85 parts one and Articles 284 and 346.2 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 24, 2013

Approved by the Federation Council on April 27, 2013

Article 1

Voided according to the Federal Law of the Russian Federation of 02.05.2015 No. 113-FZ

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; N 53, of Art. 5023; 2002, N 22, Art. 2026; N 30, of Art. 3027; 2003, N 28, Art. 2886; N 46, of Art. 4443; 2004, N 31, Art. 3231; N 34, of Art. 3522; 2005, N 24, Art. 2312; N 27, of Art. 2707; 2006, N 23, Art. 2382; N 45, of Art. 4629; 2007, N 21, Art. 2462; N 23, of Art. 2691; 2008, N 30, Art. 3611, 3614; N 48, of Art. 5519; 2009, N 1, Art. 13, 22; N 52, of Art. 6444; 2010, N 15, Art. 1737; N 19, of Art. 2291; N 40, of Art. 4969; 2011, N 1, Art. 7; N 49, of the Art. 7017, 7043; 2012, N 26, Art. 3447; N 41, of the Art. 5526) following changes:

Item 1.3 of Article 284 to state 1) in the following edition:

"1.3. For the agricultural producers answering to criteria, stipulated in Item 2 Articles 346.2 of this Code, and the fisheries management organizations answering to the criteria provided by subitem 1 or 1.1 of Item 2.1 of Article 346.2 of this Code, the tax rate on the activities connected with the realization of the agricultural products made by them, and also with realization made and processed by these taxpayers of own agricultural products is established in the amount of 0 percent.";

2) in Article 346.2:

a) add Item 2.1 with subitem 1.1 of the following content:

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