Thus, a legal entity must not have subsidiaries, depend on or be able to control other entities using special tax regime; members of rural consumer co-operatives must not be members of other rural consumer co-operatives using special tax regime. This may change in the future, as one of the tax reform proposals currently under consideration includes introduction of a universal revenue declaration by physical persons as of 2017. The beneficiaries include: organisations that do not benefit from any special tax regime, do not produce or process excisable products and whose annual income at not less than 90% is generated from processing (excluding catering) of meat and meat products, processed and canned vegetables and fruits, vegetable and animal oil and fat, dairy products and cheese, flour and cereal products, animal feed, bread, baby and diabetic food.