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Law No. 2 Of 30 June 1977 On Agricultural Tax

Original Language Title:  LEGE nr. 2 din 30 iunie 1977 privind impozitul agricol

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LEGE no. 2 2 of 30 June 1977 on agricultural tax
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 60 60 of 8 July 1977



The program of the Romanian Communist Party to forge the multilateral socialist society developed and Romania's advance towards communism provides for agriculture-the basic branch of our national economy-tasks that are particularly important for increasing continues plant and animal production, ensuring that the consumption requirements of the population, the needs of industry and other needs of the economy are met in better conditions. In order to stimulate agricultural production cooperatives and agricultural households of the population in the most judicious use of land areas, increasing production per unit of area, increasing the number of animals and increasing meat, milk and smooth production, measures are needed to improve the taxation system, as well as to simplify the calculation of agricultural tax, for which purpose, The Great National Assembly of the Socialist Republic of Romania adopts this law. + Chapter 1 Agricultural tax due by agricultural production cooperatives + Article 1 Agricultural production cooperatives pay tax for the land they own, as well as tax on the retribution fund for work performed by the cooperative members, according to the provisions of this law. A. Tax on the land of agricultural production cooperatives + Article 2 Agricultural production cooperatives pay, for the land they own, a fixed tax per hectare, differentiated by land use categories and fertility areas, as follows: Category of use of agricultural land Fixed tax in lei/ha, on areas of fertility IIIIIIIVV 1. Arable land, finesse, pasuni5550403530 2. Delivers of fruit trees 260240220200180 3. Live and vegetable and vegetable gardens, irrigated 380350320290260 Fixed tax per hectare provided for arable land, finesse and grassland also applies to forested land areas, as well as to puddles and helestei. Land built is not subject to taxation. The areas planted with orchards of fruit trees or vineyards are subject to tax starting with the first year following the year of entry into the fruit. + Article 3 The fixed tax per hectare is annually, and the imposition is carried out in the locality where the agricultural cooperative production is based, regardless of where the land is located. + Article 4 Fixed tax per hectare shall be paid in the following proportions and in the following terms: -10 percent by March 31; -20 percent by June 30; -30 percent by September 15; --40 percent by December 1. + Article 5 For the payment with anticipation of the tax established according to art. 2, agricultural production cooperatives benefit from a reduction of 5 percent of the annual tax, if it is fully paid by March 31. The tax reduction provided for in the preceding paragraph shall be granted only if the tax has been paid in full for the preceding years. B. Tax on the retribution fund of agricultural production cooperatives + Article 6 The retribution fund of agricultural production cooperatives for work performed by the cooperative members and other non-employment contract persons who worked in the agricultural production cooperatives is subject to tax, in accordance with the provisions of this law The total retribution fund includes income in money and in kind distributed for work performed in agricultural production cooperatives. Agricultural products distributed for the retribution in kind of work shall be assessed at their average recovery prices. The taxable retribution fund shall be determined by deducting from the total retribution fund of the retribution fund for persons with employment contracts. + Article 7 The tax on the retribution fund is paid by the agricultural production cooperatives from the total retribution fund realized, determined according to the provisions of art. 6. The retribution fund left after the payment of the tax is distributed on the basis of the socialist principle of distribution by the quantity, quality and social importance of the work performed in the agricultural production cooperatives, as well as according to the results obtained by each unit in the performance of the production plan and the revenue and expenditure plan, according to the law. + Article 8 The taxable retribution fund shall be imposed, on the total agricultural cooperative of production, with the following tax rates established according to the average annual income of a co-operative: Average annual income on a cooperatorShare of tax-lei-% up to 3,0003,0 3,001-4,0003,5 4,001-5,0004,5 5,001-7,0006,0 7,001-9,0007,0 9,001-12,0008,0 over 12,0009,0 + Article 9 The tax on the retribution fund is planned annually by agricultural production cooperatives on the basis of the taxable retribution fund, the number of cooperative members planned to work in the cooperative, the average annual income cooperator and tax rates provided for in art. 8. The average annual income achieved on a co-operative shall be determined by reporting the taxable retribution fund made to the number of cooperators who have carried out a minimum of conventional rules established by the general meeting. The tax due by agricultural production cooperatives during the year is calculated, on the total unit, by application, on the taxable retribution fund realized, of the tax rate related to the annual average income planned on a cooperator. The tax shall be paid by agricultural production cooperatives no later than 3 working days from the date of each payment of retribution in money or money and in kind. + Article 10 The agricultural production cooperatives shall calculate at the end of the year the definitive tax payment for the year of taxation, on the basis of the taxable retribution fund realized and the average annual income realized on a co-operative. The differences between the amounts representing the tax paid by the agricultural production cooperatives during the year and the definitive tax established according to the provisions of the previous paragraph shall be regularized with the state budget. The difference in payment shall be paid to the state budget until February 15 of the following year, and the amounts paid in addition shall be returned or compensated with the tax due for the next period, at the request of the agricultural production cooperatives. + Chapter 2 Tax on land of agricultural households + Article 11 Personal households of members of agricultural production cooperatives, households of individual agricultural producers, as well as those belonging to other natural or legal persons, other than state units and agricultural cooperatives production, referred to in this law as agricultural households of the population, are subject annually to a fixed tax per hectare, for the land they own, located in rural localities, as well as in the component localities, of rural nature, of the municipalities and towns established by the executive committees of the county folk councils. + Article 12 Fixed tax per hectare is differentiated by land use categories and fertility areas, as follows: Categories of use of agricultural land Fixed tax in lei/ha on fertility areas IIIIIIIVV 1. Arable land, finesse, pasuni6055454035 2. Delivers of fruit trees 280260240220200 3. Live and vegetable and vegetable gardens, irrigated 400370340310280 The built land, as well as the area of courts within the limits provided by the legal provisions in force, are not subject to taxation. The areas planted with orchards of fruit trees or vineyards are subject to tax starting with the first year following the entry on the fruit. + Article 13 The imposition is carried out in the locality where the agricultural household is located, regardless of the place where the land and the title of their holding are located. The tax is established by the financial bodies of the folk councils, in the name of the head of the agricultural household, and in the case of legal entities, + Article 14 The annual tax shall be paid in two instalments, in proportion and at the following time: a) 40 percent by June 1; b) 60 percent by November 1. If the amount of the tax due is up to 20 lei inclusive, it shall be paid in full until the first payment deadline. + Article 15 The agricultural households of the population do not owe tax for the work and production animals, poultry, as well as for incomes made from beekeeping, sericulture or from the valorisation of berries, mushrooms, plants medicinal products from the spontaneous flora and other products collected from nature. + Chapter 3 Contribution of people without children, who make income from agriculture + Article 16 Members of the agricultural production cooperatives, as well as the other persons paid by these units, aged over 25, married or unmarried, who have no children, will pay a differentiated annual contribution according to their size. income as follows: Annual income for people without children-lei-lei-up to 5.00040 5.001-10.000100 10.001-15.000150 15.001-20,000300 over 20,000500 The contribution of people without children is retained by agricultural production cooperatives at the end of the year, from the rights due to these persons. The contribution may be staggered to the payment by the management boards of the agricultural production cooperatives, in justified cases, in the next 3 months, counted from the payment, at the end of the year, of the rights of retribution. The amounts representing the contribution of persons without children shall be paid to the state budget within 3 working days from the date of their detention. + Article 17 Producers with individual agricultural households, on whose behalf the imposition is established, aged over 25 years, married or unmarried, who do not have children, will pay an annual, differentiated contribution, as follows: Annual contribution-ha -- lei-up to 1 ha25 from 1,01-2 ha50 over 2 ha80 The contribution due according to the previous paragraph shall be paid at the time limits and in the proportions provided 14. + Article 18 The contribution of people without children is due to the month in which the persons concerned turn 25 and stop starting with the month following the same in which they became parents or meet one of the conditions of exemption from payment, on the basis of application and supporting documents. It is exempted from the obligation to pay the contribution provided for in the previous paragraph to persons who have had one or more children born alive, subsequently deceased, as well as persons who have invalidity of grades I and II and their spouses, on The time of invalidity. Also, they are exempted from paying the personal contribution without children, who are married to people who have children, during the time the marriage lasts, if at the time they were in the actual maintenance of one of the spouses or one of them paid maintenance pension. Persons referred to in art. 16 and 17 who have reached the age of 65 men and 60 years women do not owe the contribution of people without children. It is considered people with children and people with children set up or entrusted to growth and education. + Chapter 4 Common and final provisions + Article 19 The imposition of land areas that agricultural production cooperatives hold and the agricultural households of the population is made for a period of 5 years. The modification of the imposition can be carried out only once a year, during June, as a result of shrinking or increasing land areas, as well as in the case of changing the land use category, according to the law, with application from January 1 of the current year. + Article 20 The classification of localities by fertility areas is the one established according to the legal provisions. + Article 21 The proceeds made by agricultural production cooperatives from the sale of industrial products, other than those resulting from the processing of own agricultural products, to the population and state and cooperative commercial units, are subject to a tax calculated with the rate of 20 percent. The tax provided for in the previous paragraph shall be paid to the quarterly state budget, within 10 days of the month following the quarter in which the revenues were made. + Article 22 Taxes and the contribution of persons without children provided for by this law are made income to local budgets. + Article 23 For the non-payment of taxes and the contribution of persons without children shall apply, for each month or fraction of the month of delay to payment, a 1 percent increase in the case of agricultural production cooperatives and 2 percent in the case of natural persons and legal persons other than socialist units. The increases thus calculated cannot be less than 10 lei and no higher than the amount due. + Article 24 If it is found not to declare all the elements underlying the imposition or errors in the determination and collection of taxes, they can be established, recalculated, collected or returned, as the case may be, for a period of no more than 2 years prior to the year in which this situation is found, or offset by other taxes and fees due. The payment differences established for periods passed within the period provided for in the previous paragraph shall be paid, for the amounts up to 500 lei inclusive, within 30 days, and for the amounts exceeding 500 lei, in two equal installments, the first within 30 days and the second within 60 days from the date of communication of the amount due. The established tax differences shall be calculated as late as only if they have not been paid at the time limits for payment provided for in the preceding paragraph. + Article 25 The agricultural production cooperatives answer for the accuracy of the calculation of taxes and the contribution of persons without children, provided by this law, as well as for the payment of the amounts due to the state budget. + Article 26 The financial and banking bodies have the obligation to periodically check, at least once a year, the way of establishing, calculating, withholding taxes due to agricultural production cooperatives and may order the transfer to the state budget, from their accounts, of the taxes provided for by this law, unpaid within the period, as well as of the increases of delay. The banking bodies will issue the cash requested by the agricultural production cooperatives for the payment of the labor retribution, only after receiving the tax payment documents on the retribution fund. + Article 27 Intimations regarding the establishment of taxes and the contribution of persons without children shall be submitted to the financial bodies of the executive committees or offices of the popular councils that carried out the imposition, within 30 days of the communication in writing of the tax or contribution and shall be settled within 20 days of the registration. Within 30 days from the payment of the communication of the solution to intimation one can appeal to the financial administration from the executive committee of the county folk council or the city of Bucharest and settle within 20 Days after registration. Against the solution given by the financial administration, the appeal can be appealed, within the deadline provided for in the previous paragraph, to the executive committee of the county folk council or Bucharest municipality The filing of intimations and appeals does not suspend the pursuit of tax and the contribution due. If the events or appeals have been admitted, the amounts collected in addition shall be returned, upon request, or compensated with other taxes or fees due. + Article 28 The executive committees of the county folk councils and the city of Bucharest can grant, on a case-by-case basis, the situation of the harvest loss due to natural disasters, staggered or postponement to payment, until the end of the calendar year, taxes due. + Article 29 Tax breaks or tax increases of up to 50 money inclusive are neglected, and those of more than 50 money are rounded to a lion. + Article 30 Failure to comply with the provisions of this law shall entail disciplinary, contravention or criminal liability, as appropriate, as well as material or civil, according to the legal provisions + Article 31 The agricultural tax due for 1977 is established according to the provisions of this law + Article 32 The Ministry of Finance will introduce the corresponding changes in the application of the provisions of this law, in the volume of the budgets of the counties and of Bucharest, in 1977. + Article 33 Law no. 61/1968 on the imposition of income from agricultural activities, Law no. 6/1971 on the granting of exemptions and tax reductions on incomes made by agricultural households belonging to members of the agricultural production cooperatives and to individual producers, and any other provisions to the contrary, shall be repealed. ----------------