According to article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. To date, regional public services, including measures of social support for citizens in the form of grants and subsidies, are provided to the recipients who do not have arrears in taxes, fees and other mandatory payments.
Thus, personal subsidiary farms, peasant farms and agricultural enterprises that apply for subsidies and grants should not have tax arrears.
The Ministry of Agriculture and Food of the Republic of Tatarstan also informs that according to paragraph 13 of Article 217 of the Tax Code of the Russian Federation, the income of individuals received from the sale of livestock products grown in personal subsidiary farms (both in live form and slaughter products in raw or processed form), crop products (both in natural and processed form) are not taxed.
Tax arrears can be paid off: