Extract from the income and expenses ledger of an individual entrepreneur applying the taxation system for agricultural producers (single agricultural tax) – definition and meaning of "Extract from the income and expenses ledger of an individual entrepreneur applying the taxation system for agricultural producers (single agricultural tax)"

Extract from the income and expenditure ledger of an individual entrepreneur applying the taxation system for agricultural producers (single agricultural tax) - for individual entrepreneurs who have switched to the general taxation regime from the taxation system for agricultural producers (single agricultural tax), the document confirming the right to exemption is the extract from the income and expenditure ledger of individual entrepreneurs applying the taxation system for agricultural producers (single agricultural tax)¹.

Federal Law No. 85-FZ dated May 17, 2007, "On Amending Chapters 21, 26-1, 26-2 and 26-3 of Part Two of the Tax Code of the Russian Federation" dated May 17, 2007, as amended on November 27, 2017, Article 1, Subparagraph 1 // RSZ RF. 2007. No. 23. Item 2691. ↩