On taxes and other obligatory payments to the budget (Tax Code)

Article 698. General provisions

1. The special tax regime provides for a special procedure for the calculation of corporate income tax or individual income tax, except for taxes withheld at source of payment, social tax, property tax, vehicle tax.

2. The special tax regime applies to:

1) the activity of agricultural producers on the production of agricultural products (except for excisable ones), processing and sale of these own-produced products;

2) the activity of agricultural cooperatives on:

the production of agricultural products, except for excisable ones, and their sale;

the procurement, storage and sale of agricultural products produced by members of such a cooperative;

processing of own-produced agricultural products (except for excisable ones) and (or) those produced by members of such a cooperative, as well as selling products of such processing;

performing (rendering) works (services) for the members of such a cooperative (for the purposes of their carrying out the activities specified in subparagraph 1) of this paragraph), including auxiliary ones, according to the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for the state and budget planning;

the sale of goods to the members of such a cooperative (for the purposes of their carrying out the activities specified in subparagraph 1) of this paragraph) according to the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for the state and budget planning.

Agricultural cooperatives are obliged to indicate the sale of goods provided for in this subparagraph, as well as the provision of such goods for use, into trust management, lease, in the tax register, the form of which is established by the authorized body.

3. The right to apply the special tax regime is granted to taxpayers having land plots on the basis of the rights of private property and (or) land use (including the right of secondary land use).

The requirement of part one of this paragraph does not apply to agricultural cooperatives and taxpayers engaged in the production of apicultural products, as well as processing and sale of these own-produced products.