Monthly Archives: February 2015

Single questions concerning registration of payers of the Federal Service for Insurance Supervision

In a material consultation on questions is given:
1) whether the agricultural enterprise created in August, 2006 can, be the payer of the fixed agricultural tax in 2007?;
2) whether it is necessary to include the land lots in tax calculation of the fixed agricultural tax if lease contracts of the land lots, as of February 1, 2007, aren’t registered in body of ground resources.
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