Taxpayer of the unified agricultural tax
A taxpayer of the unified agricultural tax is considered to be organizations and individual entrepreneurs who have transitioned to paying the unified agricultural tax in accordance with the procedure established by this chapter1.
Federal Law No. 147-FZ dated November 11, 2003, "On Amending Chapter 26(1) of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated November 11, 2003, as amended on November 27, 2017, Article 1, paragraph 1#2 // Official Gazette of the Russian Federation. 2003. No. 46. Item 4443. ↩