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Law No. 34 Of 30 May 1994 On The Agricultural Income Tax

Original Language Title:  LEGE nr. 34 din 30 mai 1994 privind impozitul pe venitul agricol

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LEGE No. 34 of 30 May 1994 on agricultural income tax
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR NO. 140 of 2 June 1994



The Romanian Parliament adopts this law + Article 1 Natural persons, agricultural associations established according to the law, legal entities, except those subject to corporate tax and public institutions, as well as cult units, holding agricultural land, hereinafter referred to as taxpayers, owes, according to the law, tax on agricultural income obtained from land located in municipalities, cities and communes. Are taxpayers for the purposes of this law -any person who owns agricultural land, as well as-any person who benefits from the provisions Law of Land Fund no. 18/1991 and which has been reconstituted or constituted its ownership and, although it has not been issued the title of property, effectively has the land awarded on the basis of provisional certificate or minutes of possession. + Article 2 The tax on agricultural income is annual and is calculated on the income determined according to this law, regardless of the locality where the lands are located. The taxable annual income shall be determined on the basis of income rules established per hectare, differentiated by areas of fertility, areas of favorability and land use categories, both for cropland and uncultivated land, according to the annex, which forms an integral part of this law The income norms established by this law can be corrected, depending on the inflation rate, annually, by Government decision, 3 months before the start of the next fiscal year. + Article 3 The imposition is established by the tax authorities at the place where the taxpayers are registered in the land records or in the locality where the agricultural associations, established according to the law, carry out their activity or, as the case may be, have main office. In order to organize the imposition according to the provisions of the present law, the municipal, city, municipal and municipal councils of the Bucharest municipality will ensure the preparation and maintenance of the land records documents. + Article 4 The framing of land on fertility areas and on areas of favorability is the one established according to the legal provisions. + Article 5 Taxpayers who hold income from the cultivation and valorization of flowers, vegetables and vegetables in greenhouses, in solariums arranged for this purpose and in irrigation system, shrubs and decorative plants, mushrooms, as well as from exploitation. Wine and fruit nurseries shall submit annually, until 1 April for the previous year, declarations of taxation. The taxation is based on the net income obtained, resulting from the decrease in the gross income of the expenses related to the realization of that income, including the depreciation expenses. The taxpayers provided for in this article are obliged to highlight the income and expenses, according to the instructions developed by the Ministry of Finance. + Article 6. Income determined on the basis of rules and net income obtained from the cultivation of land by taxpayers and established in art. 2 and 5 shall be required annually at the rate of 15%, with the exception of income for 1994, 1995 and 1996, for which the tax rate is 10%. In sugar beet crops, sunflower, soybean, flax, cinepa and cotton, the tax due is reduced by 50%, provided that 60% of the harvest is contracted and delivered to state-mandated economic agents. + Article 7 The tax on agricultural income is calculated by the tax authorities, in the name of the taxpayer, based on the data from the land records documents. In the situation of agricultural associations established according to the law, the tax on agricultural income is calculated on their behalf when their constitution is attested by a registered or registered natural persons in the other cases. For legal entities paying tax on agricultural income, the tax is calculated in their charge. + Article 8 Family members who live and manage together with the taxpayer, the individual, on whose behalf the tax was calculated and who benefit together from the income made in the household, as well as the heirs in the indivision, respond solidarity with regard to the obligations laid down in this Law. Members of agricultural associations, regardless of their establishment, shall each respond to the fulfilment of the obligations provided by this law, in relation to the area of land brought into the association, if they are not met by Association. + Article 9 The tax on agricultural income is paid in the proportions and at the following deadlines: -50% by 1 September inclusive; -50% by 15 November inclusive. The tax authorities have the obligation to draw up and communicate annually to taxpayers the payment notices, with the tax due, at the latest until April 15 inclusive. Changes of any nature, intervened during the year in terms of the size of land areas, will be operated in order to establish new tax obligations, starting with the date on which they occurred, under the law. The methodology for the amounts collected in addition and those not collected at the deadline shall be regulated by the instructions provided in art. 18. + Article 10 For the term non-payment of the tax due under this law, taxpayers pay an increase of 0.3% for each day of delay. + Article 11 If the tax on the agricultural income due has not been established on time or the declared data does not correspond to the reality, the establishment or modification of the tax, as the case may be, shall be made on 3 years prior to the one in which the finding was made except the exemption period provided for by Law of Land Fund no. 18/1991 . The limitation period for the right to require enforcement is 3 years. The tax or difference in tax, established under the conditions mentioned in this article, shall be paid within 30 days from the date of communication. The official guilty of non-establishment of the time tax shall respond materially, within the limit of the calculated delay increases. + Article 12 In the situation of loss of harvest due to natural calamities, taxable income, is reduced proportionally to the share of calamity production, determined from its reporting, to the average production achieved in the last 3 years with normal yields in the respective administrative-territorial unit. The reduction is granted on the basis of the application for decrease, submitted within 5 days from the occurrence of the calamity phenomenon, to the General Directorate of Public Finance and County Financial Control or to the Financial Administration of the sector Within 10 days from the registration of the application, the notified financial bodies will carry out, on the spot, the finding of damage caused, in the presence of the owner or owner of the land and of the specialized representative agricultural of local government. The tax reduction is granted only once, based on the findings made, starting with the last payment deadline, namely November 15. + Article 13 The county councils, the Ilfov Agricultural Sector Council and the Local Council of Bucharest Municipality can grant, in duly justified cases, aminations or instalments to the payment of the agricultural income tax, as well as the related delay increases. For handicapped and assimilable gr. I and II of disability and for individuals over the age of 65 who work their own land, the tax on agricultural income is reduced by 50%. They exempt themselves from paying tax on agricultural income veterans and war widows. + Article 14 Taxpayers, as defined by this Act, do not owe tax on agricultural income for income from livestock and poultry farming, beekeeping and sericulture, as well as the valorisation of fruit and fruit. forest mushrooms, medicinal plants from spontaneous flora and other products collected from nature. + Article 15 It constitutes the following facts, if, according to the criminal law, they are not considered crimes: a) failure to submit the declarations of taxation provided for in art. 5 5; b) evading from the imposition of sources of income provided by this law. The contraventions mentioned in lit. a) and b) are sanctioned with a fine of 300,000 to 1,000,000 lei. The finding of contraventions and the application of sanctions shall be made by the specialized bodies of the Ministry of Finance and territorial fiscal units. The above mentioned contraventions apply to the provisions Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25 25, 26 and 27. Sanctions can also be applied to legal entities. Their complaint is addressed to the judge under the same conditions as in the case of individuals. + Article 16 Taxpayers from the communes may challenge the establishment and collection of the agricultural income tax within 30 days from the date of receipt of the payment notice, to the General Directorate of Public Finance and State Financial Control. county or to the Financial Administration of the Ilfov agricultural sector, as the case may be, to which the agricultural income tax was calculated. The notified financial body has the obligation to resolve the appeal within 30 days. Against the decision given by the General Directorate of Public Finance and County Financial Control or the Financial Administration of the Ilfov Agricultural Sector, as the case may be, taxpayers can make the complaint, within 30 days of receipt the decision, at the Ministry of Finance, which within 40 days has the obligation to settle it. In the case of taxpayers from cities, municipalities or sectors of Bucharest, they can appeal within 30 days from the date of receipt of the payment notice to the constituencies or financial administrations, as the case may be, which have, also, the obligation to solve it within 30 days. Against the decision given by the constituency or the financial administration, as the case may be, the complaint may be made within 30 days of its receipt to the General Directorate of Public Finance and the County Financial Control or the Bucharest Municipality, as applicable. The notified financial body is obliged to resolve the complaint within 30 days. Against the decision given by the General Directorate of Public Finance and the County Financial Control or the Municipality of Bucharest, as the case may be, the Ministry of Finance may be made a complaint within 30 days from the date of the how to resolve. The notified financial body shall be obliged to settle the complaint within 40 days. Against the solution given by the Ministry of Finance you can make a complaint to the court in whose territorial area the taxpayer has his domicile or, as the case may be, the main office. The filing of the appeal or the complaint does not suspend the pursuit and collection of the agricultural income tax and the late payment increases due. The additional tax collected shall be compensated or returned, as the case may be, within 30 days of the date of the communication of the pleat or of that decision. For the unresolved with the guilt of appeals within the deadlines set out in this law, the official responds materially within the limit of the late increases calculated for the periods exceeding these deadlines. + Article 17 Appeals regarding the establishment and collection of tax on agricultural income and late increases are subject to a stamp duty of 2%, calculated on the contested amount. This fee cannot be less than 1,000 lei. The complaints against the given decision are timed with half of the fee paid to the appeal. Stamp duty is due regardless of whether another challenge or complaint, with the same object, previously recorded and resolved, has been charged. Taxpayers are obliged to specify in the appeal or complaint the amount of the contested amount. In the event of full or partial admission of the appeal, the stamp duty shall be returned in full or in proportion to the reduction of the contested amount. + Article 18 Within 60 days from the date of entry into force of this Law, the Ministry of Finance will submit for approval to the Government instructions on the methodology for calculation and regularization of agricultural income tax, formulary corresponding to the settlement and pursuit of tax. + Article 19 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 20 The agricultural income tax, established according to this law, constitutes income of local budgets. + Article 21 Until the adoption of a new regulation on the record of agricultural land, the registration in the tax records of taxpayers is made on the basis of the declaration given on their own responsibility. + Article 22 This law shall enter into force on 1 July 1994. For 1994, the tax is due in proportion to the duration of the law and only for the income obtained after the entry into force of the law The obligation provided by art. 5 will be fulfilled by August 15, 1994, the obligation of art. 9 9 para. 2, until September 1, 1994, and the obligation to pay the tax provided by art. 9 9 para. 1 shall be 50% by 15 November 1994 and 50% by 15 December 1994. + Article 23 On the date of application of this Law, the remaining provisions in force of art. 11 11, 15, 19, 20, 22-23 of Law 2/1977 on agricultural tax, item 3 Head. 2 of the Annex to Government Ordinance no. 15/1992 on local taxes and fees, approved by Law no. 114/1992 114/1992, as well as any other provisions to the contrary. This law was adopted by the Chamber of Deputies at its meeting on April 11, 1994, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution and was re-examined by the Chamber of Deputies at the meeting of May 30, 1994, according to art. 145 of the Romanian Constitution, following the Constitutional Court Decision no. 49 49 of 17 May 1994. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE This law was adopted by the Senate at the meeting of 18 April 1994, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution and was re-examined by the Senate at the meeting of May 25, 1994, according to art. 145 of the Romanian Constitution, following the Constitutional Court Decision no. 49 49 of 17 May 1994. SENATE PRESIDENT prof. univ. dr. OLIVIU GHERMAN + Annex TAXABLE AGRICULTURAL INCOME RULES A.-thousands lei/ha/year-No. crt. Category of useXX_ENCODE_CASE_One fertility area IIIIIIIVV 1.Arabil141114924820 2.Vegetable gardens and zarzavat1.050945640430-B.-thousand lei/ha/year-No. crt. Useful category IIIIIIIVV 1.Vii favorability area, starting with the second year of rod920900880810250 2.Delivers of fruit trees, raspberries and strawberries, starting with the second year of rod1.150975840750500 3.Pasuni7060504030 4.Fanete8070605040 C. -thousand lei/ha/year-No. crt. Use category Income norm for all areas 1.Forest land with forests in exploit50 2.Other agricultural land (waters, puddles, helestee etc) .35 -----------------