Official Letter No. 08/326 B of the Ministry of Finance of the RSFSR implementing Law of the RSFSR No. 1490-I on priority provision of the agro-industrial complex with the material and technical resources.

The Ministry of Finance imposes finance departments and revenue inspections in their practical activity regarding carrying out the Law of the RSFSR No. 1490-I on priority provision of the agro-industrial complex with the material and technical resources to take into account that in accordance with the tax legislation currently in force profits of the industrial enterprises and organizations destined by mutual agreement (written agreement of the parties concerned) for the development of collective farms, state farms, agricultural enterprises and peasant (farming) enterprises are subject to taxation on preferential terms.