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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Law No. 2 of 30 June 1977 on agricultural tax ISSUER NATIONAL ASSEMBLY and published in OFFICIAL GAZETTE No. 60 of 8 July 1977 the Communist Party Programme of the Socialist faurire society and advancing multilateral developed Romania toward communism provides for agriculture-based branch of our national economy — tasks that are particularly important for enhancing of plant and animal production, to ensure fulfilment of all the conditions of the consumption requirements of the population, the needs of the industry and of the other needs of the economy.
To stimulate agricultural production cooperatives and the agricultural population in households using more judicious land surfaces, increasing production per unit of surface area, the increase in the number of animals and increasing the production of meat, milk and lina, are necessary measures for improving the taxation system, and to simplify the method of calculating the tax, the purpose , National Assembly of the Socialist Republic of Romania adopts this law.

Chapter 1 the agricultural Tax due by the agricultural production cooperatives in article 1 agricultural production Cooperatives pay tax for land they own, and tax on the salary Fund for work performed by members of the cooperative under the provisions of this law.

A. land tax on agricultural production cooperatives Article 2 production agricultural cooperatives pay for land they own, a fixed tax per hectare differentiated by category of service of land and areas of fertility, as follows: Category of agricultural land use Tax fixed in euro/ha, fertility areas I II III IV V 1. Arable land, pastures, finesse 55 50 40 35 30 2. Fruit tree orchards 260 240 220 200 180 3. Vineyards and vegetable garden and kitchen, 380 350 320 290 260 fixed Tax on irrigated hectare for arable land and pastures, fîneţe applies for forested land areas, as well as for the balti and rentals fishing ponds.
Land subject to taxation are not built.
Areas planted with orchards of fruit trees or live are subject to tax as of the first year following the year of entry into production.

Article 3 is fixed per hectare Tax annually, and taxation is carried out in a place where it has its registered office agricultural cooperative production, irrespective of the place where the land is located.

Article 4 fixed Tax per hectare is payable in the following proportions: deadlines and-10 per cent until 31 March;
-20% until 30 June;
-30 per cent until September 15;
-40 per cent on December 1.

Article 5 for payment of tax anticipatie established under art. 2 agricultural production cooperatives, have a discount of 5 per cent of annual tax, if it is paid in full until March 31.
The tax reduction provided for in the preceding paragraph shall be granted only if it has been paid in full the tax on previous years.

B. tax on salary Fund of agricultural production cooperatives Article 6 remuneration of the agricultural cooperatives of production labour cooperative members and other people without employment contract who have worked within the agricultural production cooperatives is subject to tax in accordance with the provisions of this law.
The total income includes salary in cash and in nature for labour in agricultural production cooperatives. Agricultural products assigned to remunerate the nature of work is to evaluate the average prices of their capitalization.
Taxable salary Fund shall be determined by deducting from the total staffing staffing related persons falling under a contract of employment.

Article 7 tax on salary Fund shall be paid by agricultural cooperatives in the total staffing conducted, as determined under the provisions of art. 6. the salary fund remaining after the payment of the tax shall be allocated on the basis of the principle of distribution after quantity, quality and importance of work done in agricultural production cooperatives, and depending on the results of each unit in the performance of the production plan and plan of income and expenses, according to the law.

Article 8 the taxable Fund staffing, total agricultural production cooperative, with following rates established according to the annual average income per a cooperator: the annual average income on a tax-share cooperator leis-3.0% up to 3,000-4,000 4,001 3,001 3.5-4.5 5,001 5,000-7,000 7,001 6.0-7.0-9,000 9,001 8.0 9.0 over 12,000 12,000 Article 9 tax on the salary Fund shall plan the annual agricultural production cooperatives on the basis of staffing, the number of members of the taxation cooperation planned to work in the cooperative, the average annual income what returns a cooperator and shares tax referred to in article 1. 8. average annual Income realized what returns a cooperator is determined by reporting on staffing, the number of taxable cooperators who performed a minimum of conventional rules established by the General Assembly.
Tax due of agricultural cooperatives of production during the year, are calculated on the total unit, by application, to staffing, taxation, share achieved tax average annual income related planned on a cooperator.
The tax is paid by the agricultural cooperatives of production no later than three working days after the date of each payment of retributiei in money or in money and in kind.

Article 10 agricultural cooperatives of production calculated by the end of the tax year of paying tax, based on staffing, taxable income and annual average realized what returns a cooperator.
Differences arising between the amounts representing the tax paid by the agricultural cooperatives of production during the year and permanently set tax under the provisions of the preceding paragraph shall be reconciled with State budget gap payment be disbursed from the State budget by 15 February of the following year, and the amounts overpaid shall be refunded or offset against the tax due for the next period at the request of agricultural production cooperatives.

Chapter 2 tax on agricultural land of households population Article 11 Households of members of agricultural production cooperatives, agricultural producers, and those belonging to other persons or legal entities other than State-owned units and agricultural production cooperatives, referred to in this law, farms are subject to an annual tax fixed per hectare for land they own in rural areas, as well as in the towns of components, rural municipalities and cities, the set by executive committees of Councils, the district folk.

Article 12 fixed per hectare Tax differ by category of service of land and areas of fertility, as follows: category of agricultural land use Tax fixed in euro/ha on fertility areas I II III IV V 1. Arable land, pastures, finely crafted 60 55 45 40 35 2. Fruit tree orchards 280 260 240 220 200 3. Vineyards and vegetable gardens and vegetable irrigated Land, 400 370 340 310 280 built, and the area within the courts of laws in force, are not subject to taxation.
Areas planted with orchards of fruit trees or live are subject to tax as of the first year following the entry into production.

Article 13 Taxation is carried out in a place where is located an agricultural household, regardless of the place where the land and the title of ownership.
The tax is determined by the financial bodies of the popular councils, on behalf of the head of the agricultural society, and in the case of legal persons, their name.

Article 14 annual tax shall be paid in two installments, in proportions and the following deadlines: a) 40 per cent until June 1;

b) 60 percent until November 1.

If the amount of tax payable is up to $ 20 including, it must be paid in full before the first term of payment.

Article 15 farms of people owe tax for animals and poultry production, as well as the income from beekeeping, or development of fruits sericicultura from berries, mushrooms, medicinal plants from the spontaneous flora and other products collected from the wild.

Chapter 3 the contribution of persons with no children, income from agriculture 16 members of agricultural cooperatives of production, as well as other persons paid from these units, in the age of over 25 years of age, married or single, who have no children, will pay an annual contribution based on the size of income as follows: annual income Annual Contribution for people without children-lei-lei up to 5,000 40 5,001-10,000 100 10,001-20,000 300 over 15,000 150 15,001-20,000 500

The contribution of individuals without children retain agricultural production cooperatives by the end of the year, due to these persons. The contribution may be paid in instalments in the Councils of the agricultural production cooperatives, in duly justified cases, in the next 3 months from the payment, at the end, retributie rights.
The amounts representing the contribution of childless persons pour to the State budget within 3 working days from the date of their arrest.

Article 17 Manufacturers with individual farms, which establishes the imposition, in the age of over 25 years of age, unmarried, căsătoriti or who do not have children, will pay an annual contribution, differentiated as follows: Annual Contribution surface Size-ha-lei up to 1 ha 25 2 ha at 1.01-50 over 2 ha 80 Contribution payable according to the preceding paragraph shall be paid within the time limits and in the proportions set out in art. 14. Article 18 Contribution to persons without children is due to starting the month in which the persons concerned when they reached the age of 25 years and will cease as of the month following that in which they have become parents or meet one of the conditions for exemption from the payment on the basis of the application and supporting documents.
Shall be exempt from the obligation to pay the contribution referred to in the preceding paragraph the persons who have had one or more children live births, deaths, and later people who have disability of grades I and II and their husbands, as well as during takes. Also, there are exempted from the payment of personal contribution without kids, who are married to people who were children during the marriage lasts as if on the date of its actual were of one of the spouses or one of them maintenance pension payed.
Persons referred to in art. 16 and 17 who have reached the age of 65 years for men and 60 years old women due to the contribution of individuals without children.
Considering people with children and people with children adopted or committed towards growth and education.

Chapter 4 common provisions and final provisions article 19 Imposition of areas of land they own agricultural production cooperatives and farms of the population shall be made for a period of 5 years.
Modification of taxation can be performed once per year, during the month of June as a result of shrinking or enlarging the areas of land, and in the case of a change of category of use of the land, according to the law, with effect from 1 January of the current year.

Article 20 classification of localities areas of fertility is established according to the provisions laid down by law.

Article 21 the proceeds made by agricultural cooperatives in selling industrial products, other than those resulting from the processing of agricultural products of its own, the population and the State units of trade and cooperative, are subject to a tax calculated with odds of 20 per cent.
The tax provided for in the preceding paragraph shall be disbursed from the State budget on a quarterly basis, within 10 days of the month following the quarter in which revenues were achieved.

Article 22 Taxes and contribution of individuals without children under this law shall be made to the local revenue.

Article 23 For overdue payment of taxes and contribution of individuals without children shall apply, for each month or fraction of a month of delay in payment, an increase of 1 per cent in the case of agricultural production cooperatives and 2 per cent in the case of natural persons and juridical persons other than Socialist units.
Increases thus calculated shall be less than 10 lei and no higher than the amount owed.

Article 24 where are found non-all items which underlie the imposition of or errors in the determination of taxes and collection, they can be established, revised, received or reimbursed, where applicable, for a period of not more than 2 years prior to the year in which it is noticed this situation, or offset by other taxes and duties due.
Differences in payment established for past periods within the period specified in the preceding paragraph shall be paid, for amounts of up to 500 lei inclusively, within 30 days, and for amounts in excess of 500 lei, in two equal installments, the first one within 30 days and the second within 60 days from the date of communication of the amount due.
The differences established are calculated delay increases only in cases when they have not been paid to the payment deadlines laid down in the preceding paragraph.

Article 25 agricultural production Cooperatives are responsible for the accuracy of the calculation of the tax and contribution of persons with no children, referred to in this law, and for paying the amounts due within the State budget.

Article 26 financial and banking Bodies have the obligation to check periodically, at least once a year, the method of calculating, calculating taxes, restraint due to agricultural production cooperatives and may require payment from the State budget, from their accounts, taxes provided for in this law, the unpaid within, as well as increases in delay.
Banking bodies will deliver cash requested by the agricultural production cooperatives to pay retributiei work, only after receipt of the documents for payment of the tax on the salary Fund.

Article 27 Intimpinarile laying taxes and contribution of individuals without children are submitted to the financial organs of the executive committees or offices of the popular councils who have made imposing, within 30 days of written communication tax or contribution and shall decide within 20 days after the registration.
Within 30 days of the payment solution to communication intimpinare can make opposition to financial administration of the Executive Committee of the Council of the municipality or county people's Bucharest and resolve within 20 days after the registration.
Against the financial administration database solution can be done within the opposition period referred to in the preceding paragraph, the Executive Committee of the Board of the county or city folk.
Submission of a complaint does not suspend the intimpinarilor and pursuing tax and contribution payable.
Where appeals were intimpinarile or permitted, amounts received in addition shall be refunded upon request, or shall be compensated by other taxes or fees owed.

Article 28 executive committees of councils and County folk Bucharest may grant, on a case by case basis, the loss of harvest due to natural disasters, staggering or postponement of payment, up to the end of the calendar year, the amount of taxes owed.

Article 29 the tax Fractions or delay increases of up to 50, including money and the neglect of more than 50 money shall be rounded to a lion.

Failure to comply with the provisions of article 30 of this law shall entail disciplinary, administrative or criminal liability, as appropriate, as well as material or civil, according to laws in force.

Article 31 agricultural Tax due for the year 1977 shall be determined under the provisions of this law.

Article 32 the Ministry of finance will introduce appropriate amendments to the decurgind from the application of the provisions of this law, in the budgets of the counties and Bucharest, 1977.

Article Act No. 33. 61/68 concerning the taxation of income from agricultural activities, law No. 6/1971 relating to the granting of exemptions and tax reductions on income of agricultural households belonging to members of the agricultural production cooperatives and individual producers, as well as any other provisions to the contrary, shall be repealed.

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