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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LAW No. 34 of 30 May 1994 on the agricultural income tax published in PARLIAMENT ISSUING the OFFICIAL GAZETTE NR. 140 of 2 June 1994, the Romanian Parliament adopts this law.


Article 1 persons, agricultural associations formed according to the law, legal persons, except those subject to corporation tax and public institutions, as well as religious establishments, holding of agricultural land, referred to as taxpayers, due, according to the law, the tax on agricultural income obtained from land located in municipalities, towns and municipalities.
Are taxpayers within the meaning of this law:-any person who holds the ownership of agricultural land, as well as any person benefiting from the provisions of the law of the Land Fund No. 18/1991 and which has been reconstituted, or the right to property and, although it has not been issued the certificate of ownership, has effectively assigned land-based provisional certificate or record holder in possession.


Article 2 the agricultural income tax is calculated on the annual income determined under this Act, regardless of the place where the land.
Annual taxable income shall be computed on the basis of established rules of income per hectare differentiated areas of fertility, favorability and categories of land use, both for the land and those laid fallow, according to the annex, which forms an integral part of this law.
Rules laid down by this law, income may be correct, depending on the inflation rate, on an annual basis, the Government's decision, three months before the start of the next fiscal year.


Article 3 shall be decided by the imposition of taxation at the place where taxpayers are registered in the land register documents or in the locality in which agricultural associations, established by law, carries out its activity or, where appropriate, have their principal place of business.
For the purpose of organization of taxation under this Act, local councils, city, and municipal sectors of Bucharest will ensure the preparation and keeping of up-to-date records of land documents.


Article 4 classification of land fertility areas and zones established according to favorability is the legal provisions.


Article 5 income from Taxpayers who own cultivation and use of flowers, vegetables and vegetables in greenhouses, under decorated for that purpose and in the system of irrigation, shrubs and decorative plants, fungi, as well as from the vine and fruit growing nurseries shall submit yearly, not later than 1 April for the previous year, tax statements. Taxation is based on net income, resulting from subtracting from the gross income of expenses related to the achievement of the respective income, including depreciation charges.
The taxpayers referred to in the table of contents of this article are compelled to outlining the costs and revenues, according to the instructions drawn up by the Ministry of finance.


In article 6.

Income determined on the basis of rules and net revenues obtained from the cultivation of land by the taxpayers and set out in art. 2 and 5 are required annually to the share of 15%, with the exception of 1994, revenues incurred in 1995 and 1996, for which the tax share is 10%.
The crops are sugar beet, sunflower, soybean, cotton, and in Ross, tax due shall be reduced by 50%, provided that 60 percent of the harvest to be contracted for and delivered to businesses mandated by the State.


Article 7 the agricultural income tax is calculated by the tax authorities, on behalf of the taxpayer, based on data from the land records.
In the case of agricultural associations formed according to the law, the tax on agricultural income is calculated on these names when setting-up their is certified through writing or on behalf of members and individuals in other cases.
For legal persons taxable agricultural income tax, the tax is calculated in their task.


Article 8 members of his family residing in the household and in conjunction with the taxpayer is a physical person, whose name it has been calculated that benefit from tax and revenue together in the household, and the heirs are in joint possession, jointly and severally responsible with regard to the obligations laid down in this law.
Members of agricultural associations, irrespective of the manner of formation thereof, shall respond to each of the commitments provided for in this law in relation to the area of land brought into Association, where these are not carried out by the Association.


Article 9 of the agricultural income tax shall be paid in the following proportions: deadlines and at-50% until 1 September inclusive;
-50% until 15 November inclusive.
Tax authorities are required to draw up and communicate to the annual notification of payment, taxpayers with tax due, at Tagab before 15 April.
Changes of any kind, which may arise during the year in respect of the size of the areas of land, it will operate in order to establish new tax obligations, with effect from the date on which it occurred, in accordance with the law.
The methodology relating to amounts received in addition to the term and unearned shall be regulated by the instructions. 18. Article 10 For failure to pay within the time limits of tax payable according to the present law, taxpayers pay a 0.3% increase for each day of delay.


Article 11 where the agricultural income tax payable has not been set at the time the data declared substandard times reality, setting or changing tax, where applicable, is made on the 3 years preceding the year in which the finding was made excepţind the exemption period provided by the law of the Land Fund No. 18/1991.
The limitation period for the right to ask for enforcement shall be three years.
Tax or tax difference, set out in the conditions laid down in this article shall be paid within 30 days from the date of communication.
The fact that no officer guilty of tax on time, within the material responds to increases in delay.


Article 12 in the event of loss of the harvest due to natural calamities, the taxable income shall be reduced in proportion to the share of the production of calamity, determined from its reporting, the average production carried out in the last 3 years with normal yields in the respective administrative-territorial unit.
The reduction shall be granted on application of subtraction, filed within 5 days after the calamity of the General Directorate of public finance and financial control of the county or State to the financial administration of the agricultural sector of Ilfov. Within 10 days of registration, financial bodies, will be seized on the spot, finding damages in this land owner or holder and the representative of the agricultural specialty of local administrations.
Reduction of income tax shall be paid once only, on the basis of its findings, starting with the last payment term on 15 November, respectively.


Article 13 the county councils, the Council of the agricultural sector of Ilfov and Local Council of the municipality of Bucharest, may be granted in duly justified cases, delays in or phased over tax on agricultural income, as well as increases in delay.
For disabled people and assimilated. I and II invalidity and for individuals in over 65 years who are working alone, land tax on agricultural income shall be reduced by 50%.
Shall be exempted from payment of tax on the income of agricultural war veterans and widows.


Article 14, Taxpayers as defined by this law, does not owe tax on agricultural income proceeds from raising livestock and poultry, beekeeping and sericicultura from, as well as the development of fruits and berries, mushrooms, medicinal plants from the spontaneous flora and other products collected from the wild.


Article 15 the following acts Constitute offences, if, according to the criminal law, are not considered offences: failure to tax declarations). 5;
  

b) evasion of taxation of certain sources of income provided for by this law.
  

Offences referred to in ) and (b)) shall be imposed with a fine from 1,000,000 to 300,000 lei.
Finding contraventions and penalties are carried out by specialized bodies of the Ministry of finance and the territorial tax.
Irregularities referred to above shall be subject to the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25, 26 and 27.
Penalties may be applied to legal persons.
The complaint shall be addressed to the Court on the same conditions as in the case of individuals.


Article 16 joint taxpayers can make opposition on the establishment and collection of tax on agricultural income within 30 days from the date of receipt of the notification of payment to the General Directorate of public finance and financial control of the county or State to the financial administration of the agricultural sector of Ilfov, as appropriate, on which income tax is calculated.
Referral to the financial body has the obligation to resolve the appeal within 30 days.

Against the decision given by the Directorate General of public finance and financial control of the county or State financial administration of the agricultural sector, where appropriate, taxpayers can make your complaint within 30 days of receipt of the decision, the Ministry of finance, within 40 days required to resolve.
In the case of taxpayers from towns, municipalities or districts of Bucharest, they can make opposition within a period of 30 days from the date of receipt of the notice of payment or financial administration districts, where appropriate, which have also the obligation to solve it within 30 days.
Against the decision given by the district or financial administration, as appropriate, may make the complaint within 30 days from the receipt thereof to the General Directorate of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate.
Referral to the financial body is obliged to resolve the complaint within 30 days.
Against the decision given by the Directorate General of public finance and financial control of the county or State of the municipality of Bucharest, where appropriate, can be applied to make the Ministry of Finance within 30 days of the date of the decision to the notice of the settlement.
Referral to the financial body is obliged that within 40 days to resolve the complaint.
Against the solution given by the Minister of finance may make complaint to the District Court in whose territorial RADIUS the taxpayer is domiciled or, if appropriate, the principal.
The filing of the appeal does not suspend or plingerii tracking and collection of agricultural income tax and penalties on late payments due.
Tax charged in addition be reversed or returned, if applicable, within 30 days from the date of communication of the decision in question or plusului.
For failure to resolve complaints with guilt within the time limits laid down in this law, the official answer material within the limit increases the delay calculated for periods that exceed these timelines.


Article 17 Complaints regarding the establishment and collection of agricultural income tax and penalties on late payments are subject to a stamp duty of 2%, calculated on the amount in dispute. This fee cannot be less than 1,000.
Data are handled fairly, confidentially River cogîlnic decision with half the fee paid to the opposition.
Stamp duty is due regardless of whether another opposition or press charges with the same object, registered and resolved earlier, has been charged.
Taxpayers are required to specify the contents of the opposition or of the amount contested plingerii.
In the event of acceptance of all or part of the opposition, stamp duty shall be refunded in full or proportional reduction of the amount contested.


Article 18 within 60 days from the date of entry into force of this law, the Finance Ministry will submit to the Government concerning the methodology of calculation instructions and settlement of agricultural income tax, corresponding to the forms used and prosecution of tax settlement.


Failure to comply with the provisions of article 19 of this law shall entail disciplinary, administrative or criminal liability, as appropriate, as well as material or civil, according to laws in force.


Article 20 agricultural income tax, established according to the present law, constitute income of local budgets.


Article 21 pending new regulations concerning record keeping farmland, entry in the tax records of taxpayers is based on the statutory declaration given to them.


Article 22 this Act comes into force on 1 July 1994.
In 1994, the tax is due to the proportional duration of application of the law and only for the proceeds after the entry into force of the law.
The obligation laid down in article 21. 5 will meet until 15 august 1994, the obligation in article 11. 9 para. 2 not later than 1 September 1994, and the obligation to pay the tax required by art. 9 para. 1 shall be carried out at the rate of 50% up to 15 November 1994 and from 50% to 15 December 1994.


On the application of article 23 of this law shall be repealed and the remaining provisions of article 6. 11, 15, 19, 20, 22-23 of the law 2/1977 on agricultural tax, section 3 head. 2 of the annex to Order No. 15/1992 concerning local taxes and duties, approved by law No. 114/1992, as well as any other provisions to the contrary.
This law was adopted by the Chamber of deputies at its meeting on 11 April 1994, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania and was reexaminata of the Chamber of deputies at its meeting on 30 May 1994, under art. 145 of the Constitution of Romania, following the decision of the Constitutional Court No. 49 of 17 May 1994.
PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE this law was adopted by the Senate at its meeting on 18 April 1994, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania and it was reexaminata by the Senate at its meeting of 25 May 1994, in accordance with art. 145 of the Constitution of Romania, following the decision of the Constitutional Court No. 49 of 17 May 1994.
SENATE PRESIDENT Prof. Dr. OLIVIU GHERMAN Annex RULES of TAXATION of AGRICULTURAL INCOME.

 

-MDL/ha/year-no. crt.
Category of use fertility Zone I II III IV V 1.
Arable 141 114 92 48 20 2.
Vegetable gardens and vegetable 1,050 945 640 430-B.

 

-MDL/ha/year-no. crt.
Category of service within the area of favorability I II III IV V 1.
Live, starting from the second year of rod 920 900 880 810 250 2.
Orchards of fruit trees, zmeuriş and căpşunării, starting from the second year of rod 1,150 975 840 750 500 3.
70 60 50 40 30 4 pastures.
Hayfields 80 70 60 50 40 c.

 

-MDL/ha/year-no. crt.
Category of use Rule for all areas 1.
Forest land with forests into operation 50 2.
Other agricultural land (introduced into Unenclosed waters, etc.).
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