The Federal Tax Service announces that it is developing the possibility of registering farmers as heads of peasant farms. According to the Civil Code, you can engage in agricultural activities without forming a legal entity. But the law on state registration of legal entities and individual entrepreneurs allows only the registration of peasant farms in the form of a legal entity. That is, the right is there, but it cannot be used. This will be corrected.
Now there is no form for registration of the head of the peasant farm. Form Р21002 was canceled from November 25, 2020. Those who want to become a farmer are forced to register as an individual entrepreneur and then prove that they are connected with agriculture in order to qualify for benefits.
There is no note in the USRIP that this is not just an individual entrepreneur, but the head of a peasant farm.
The Federal Tax Service, in a letter No. ED-17-14/70@ dated April 15, 2022, informs that a draft law amending the law on state registration No. 129-FZ is in the Duma. The Federal Tax Service promises that as soon as the law is adopted with amendments to 129-FZ, the forms for state registration will be changed and people will again be able to register as heads of peasant farms.
