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The procedure for the suspension of the application of the unified agricultural tax  Amendments made to Article 364.3 of Part 2 of the Tax Code of the RF (Federal Law No. 115-FZ of 02.06.2010) come into effect 4 July. They regulate the procedure for the suspension of the application of the unified agricultural tax. By Olga ROMANOVA If your organization has lost the right to apply the unified agricultural tax, then within one month after the end of the tax period during which a violation of the conditions and requirements which form the basis for switching to the unified tax occurred, it is necessary to recalculate your tax obligations for VAT, property tax for organizations and natural persons, and income tax, according to the procedure prescribed for newly created organizations or newly registered individual entrepreneurs. | ||
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