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Law No. 61 Of 27 December 1968 Concerning The Taxation Of Income From Agricultural Activities

Original Language Title:  LEGE nr. 61 din 27 decembrie 1968 privind impunerea veniturilor realizate din activităţi agricole

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LEGE no. 61 61 of 27 December 1968 on the imposition of income from agricultural activities
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 170 170 of 28 December 1968



The Great National Assembly of the Socialist Republic of Romania adopts this law. + Chapter 1 The imposition of income by cooperators as a retribution of labour in agricultural production cooperatives + Article 1 Annual income in money and in kind made by cooperators, with the title of retribution of work, from agricultural production cooperatives, according to the tax rules, with the following quotas: Annual taxable income lei Tax rates Up to 1,500 6.5% 1.500-2,000 97,50 lei + 7,00% for exceeding 1,500 lei 2.001-2.500 132,50 lei + 7,50%,, .........., ............ 2.000 lei 2.501-3.000 170,00 lei + 8,00%,, .........., ............ 2.500 lei 3.001-3,500 210,00 lei + 8,50%,, .........., ............ 3.000 lei 3.501-4,000 252,50 lei + 9,00%,, .........., ............ 3,500 lei 4.001-4,500 297,50 lei + 9,50%,, .........., ............ 4,000 lei 4.501-5.000 345.00 lei + 10,00%,, .........., ............ 4,500 lei 5.001-5,500 395,00 lei + 10,50%,, .........., ............ 5.000 lei 5.501-6,000 447,50 lei + 11,00%,, .........., ............ 5,500 lei 6.001-6,500 502,50 lei + 11,50%,, .........., ............ 6,000 lei 6.501-7,000 560,00 lei + 12,00%,, .........., ............ 6,500 lei 7.001-8,000 620,00 lei + 13,00%,, .........., ............ 7,000 lei 8.001-9,000 750,00 lei + 14,00%,, .........., ............ 8,000 lei 9.001-10,000 890,00 lei + 15,00%,, .........., ............ 9,000 lei more than 10,000 1.040,00 lei + 16,00%,, .........., ........... 10,000 lei The taxable income does not include pensions and aid paid to cooperatives according to the provisions of the State of the agricultural production cover and the State of the pension house of the members of these + Article 2 Annual revenues of up to 1,000 lei made by cooperators who provided the minimum number of days-work established by the general assembly of the cooperative, as well as by cooperators who did not provide this minimum for reasons independent of their will, are exempt from tax. The nominal establishment of cooperators who have not provided a minimum of days-work due to causes independent of their will will be done by the general assembly of the agricultural production cooperative. If, by applying the tax, income, the income from the previous paragraphs would be reduced under 1000 lei, the tax is thus reduced to ensure the realization of this minimum income. + Article 3 The incomes made from days-work by the heroine mother cooperators or the head of the family they belong to, as well as the incomes made by the cooperators with children, whose spouses are military in the term, are exempt from tax. It reduces by 50% the tax due on annual incomes of up to 1,000 lei made of days-work by retired cooperators, if they do not fall within the provisions of art. 2. + Article 4 Cooperators-head of family-who have in maintenance a number of at least 3 children aged up to 15 years, benefit from the reduction of the tax on income made from days-work according to the number of children, as follows: -15% for those with 3 children; -20% for those with 4 children; -30% for those with 5 children; --40% for those with over 5 children. + Article 5 The tax on the incomes of the cooperators is calculated by the agricultural cooperative of provisional production, at the beginning of the year of taxation, on the basis of the income that is pre-limited to be made by them. At the end of the year, on the basis of the incomes actually realized by each cooperative, the cooperative calculates the definitive payment tax for the taxation year. The difference between the provisional and definitive tax is settled by the agricultural cooperative of production as follows: with the cooperators on the last payment of their due rights, and the budget established by February 15 of the following year. + Article 6 The provisional tax calculated on the incomes of the cooperators and summed up on the cooperative shall be communicated by this financial bodies of the folk councils, until February 15. Agricultural production cooperatives have the obligation to pay on behalf of cooperators the provisional total tax established according to art. 5 5 para. 1. The payment of the provisional tax shall be made on a quarterly basis, in the following proportions -15% by 15 March; -15% by 15 May; -30% by 15 August; --40% by 15 November. + Article 7 The revenue of cooperators working temporarily in agricultural production cooperatives other than those of which they belong shall be imposed with the average share of the provisional tax from the agricultural cooperative of production, in which they work temporarily, if the payment of labor was made according to the same criteria as for the members of this cooperative. If payment of work is done according to other criteria, the income is required according to Decree no. 153/1954 regarding the income tax on the population. In the cases provided by the previous paragraph, the provisions of art. 2. The tax calculated according to this article is final and shall be retained, on the occasion of each payment, by the agricultural production cooperative which overflows it in the first 10 days of the month following that in which the payment was made. + Chapter 2 Imposition of income of agricultural households other than state units and agricultural production cooperatives + Article 8 Income from agricultural sources made by personal households of cooperatives, by personal households of cooperators, by households of individual agricultural producers, as well as by those belonging to other natural or legal persons, in outside the state units and agricultural production cooperatives referred to in this law "agricultural households", are subject to tax with the following quotas: Annual taxable income, lei Tax rates Up to 800 7% 801-1.000 56 lei + 12% for exceeding ............... 800 lei 1.001-1,500 80 lei + 16% .....,, .....,, ........, ......... 1.000 lei 1.501-2,500 160 lei + 24% .....,, .....,, ........, ... 2.501-3,500 400 lei + 30% .....,, .....,, ........, ... 3.501-5,000 700 lei + 35% .....,, .....,, ........, ......... 3,500 lei over 5.000 1.225 lei + 40% .....,, .....,, ........,, ......... 5.000 lei The personal households of the cooperators who are over 70 years old are exempt from tax, if within those households there are no other able-bodied persons. + Article 9 They are taxable, according to art. 8, revenue from: -land used for agricultural crops, vegetable growing and floriculture, vineyards arrived on the fruit, as well as plantations of trees and fruit shrubs after the passage of the first 2 years of fruit; -meadows, pastures, forests, puddles and helestudes; -large animals of production and work in age from 3 years, sheep and goats from one year, pigs from 6 months up, as well as young bovin exceeding the number of 2 heads per household and age of one year. The incomes made by agricultural households from the sale of cultured mushrooms and berries are required according to the provisions Decree no. 153/1954 . + Article 10 The agricultural income tax is annually and is calculated at the place where the agricultural household is located, depending on its sources of income, regardless of the title with which it is possessed and the place where they are located. + Article 11 The imposition is established by the financial bodies on behalf of the head of the agricultural household, and in the case of legal entities, in their The members of the cooperators ' households and of the individual agricultural households, who carry out the agricultural works within the household and benefit from the incomes made in the household, respond jointly to the obligations provided for in present law. + Article 12 The taxable income is determined by the rules of income per hectare and per head of animal differentiated by areas, categories of land and animal use. In order to simplify the calculations of the Ministry of Finance has the right to establish the taxable income in the rounded amounts. The rules of income, as well as the framing of localities on areas of fertility of land and animal productivity groups, shall be established by the Council of Ministers. + Article 13 The income norms set per hectare and per head of animal can be increased or decreased on communes and villages by up to 30% by the executive committees of the county folk councils and the city of Bucharest, depending on the economic conditions of the that locality. The modification of the income norms on communes and villages according to the previous paragraph can be made on the condition that the total taxable income established by the county, respectively on the city of Bucharest, remains unchanged or at most increased by up to 50%. For agricultural households located in municipalities and cities, the basic income norms increased by 20 to 40% are applied. The executive commissions of the county folk councils and the city of Bucharest will set the percentage of increase within the limits provided in the previous + Article 14 Agricultural households, except those provided for in art. 16, which obtain higher net incomes by more than 50% compared to the income norms applied in that locality, shall be imposed on the basis of the net income realized, if they are in one of the following sutuations: -the land is provided with special facilities or is practiced in another way of intensive agricultural exploitation; -the land is planted with orchards of trees and exceeds the area of 0.30 hectares; -the number of animals per household exceeds 5 in adult cattle, 50 in sheep, 10 in pigs. The Ministry of Finance and the Higher Council of Agriculture will set flat rates of expenditure, differentiated by types of crops and special facilities, as well as animal species in order to determine net income. Net income shall be calculated only for sources of income corresponding to the conditions set out in paragraph 1, for the remaining sources of taxable income determined on the basis of rules. The tax established on the basis of net income will be reduced by 25% for the income made by the households provided in par. 1 from the sale of products to socialist organizations, on the basis of contracting concluded with them or on purchase. + Article 15 Annual tax calculated on the basis of income norms according to art. 12 12 shall be established and communicated every 3 years. If the incomes of agricultural households change in the second or third year, as a result of the restriction or increase of income sources, the charges of income sources, the charges set for that year will be amended. Appropriate. + Article 16 The agricultural income of intovarasiri, the community, the grazing associations, the settlements and other such establishments, the cultivation of land and the breeding of the animals constituting the property of those establishments, shall be imposed on their behalf by a the single rate of 20% without being able to exceed the tax calculated with the quotas provided for in the table in Article 8. + Article 17 The tax is paid half-yearly in proportion and at the following deadlines -40% by 1 June; --60% by 1 November. The tax due until the establishment of new charges shall be paid in the amounts established for the previous year, due in that term, without any prior notice. + Chapter 3 Other provisions + Article 18 The proceeds of the agricultural production cooperatives for the sale of products from non-agricultural activities are subject to a tax calculated with quotas between 10 and 40%. The tax provided for in the previous paragraph is calculated quarterly and is paid to the budget in the first 10 days of the month following the quarter in which the income was realized. The product groups, as well as the tax rates provided for in paragraph 1, shall be established by the Ministry of Finance in consultation with the National Union of Agricultural Cooperatives of Production. + Article 19 Calculation of provisional and definitive tax that is due according to art. 1 is made by the cooperative, which is responsible for its accuracy and for the payment of the amounts due to the budget. The financial and banking bodies have the obligation to check on agricultural production cooperatives the way of establishment, calculation, retention and shedding of income tax. + Article 20 The fractions under 1 leu resulting in the establishment of the taxable income made by the cooperator in the agricultural cooperative of production shall be neglected. The factions of up to 50 money resulting in the calculation of the tax on the incomes of cooperators or agricultural households are neglected, and the more than 50 bani are rounded to 1 leu. + Article 21 The Council of Ministers has the right to grant general facilitations relating to the payment of taxes provided for in this Law. The Ministry of Finance has the right to grant exemptions, discounts, deferrals and instalments of taxes, on a case-by-case basis, in the situation of loss of harvest due to the calamities of nature or other factual situations, which justify it. It may also grant the deferral and instalment of payments within the calendar year for the provisional tax, which agricultural production cooperatives must pay on behalf of the cooperators. The facilitations provided for in the previous paragraph can also be granted by the executive committees of the popular councils, according to the powers given by the Ministry of Finance and the Committee for Local Government Issues. + Article 22 For the removal from the imposition of agricultural sources of income, established after the establishment of the charges, as well as for the wrong calculation of the tax or for its non-payment by the agricultural production cooperatives, the financial bodies, with the correct establishment of the imposition and taking of measures to collect the amounts due, they have the right to apply to the guilty contravention fines from 25 lei to 200 lei. The fines shall be approved motivated by the superior hierarchical body of the ascertaining agent and shall be paid within 15 days counted from the date of delivery of the notice of payment, to the one concerned. Complaints about contravention fines are resolved by the director of the financial administration. + Article 23 In case of non-payment at the stipulated time limits of the provisional tax established according to 6, of the tax withheld by the agricultural production cooperatives, as well as the additional differences resulting at the end of the year on the occasion of the calculation of the tax on each cooperative, the financial bodies will ask for the payment of the amounts due to the the account of the agricultural production cooperative in the account of that financial unit The collection provision issued by the financial bodies shall constitute an enforceable title and shall be settled in the order of preference provided by law. Agricultural production cooperatives that do not pay taxes due according to art. 6 6 and art. 18 and taxes withheld from cooperators according to art. 7, pay an increase of 0.75% per month or fraction of the month of late payment. Agricultural households, other than state agricultural units and agricultural production cooperatives, which do not pay the tax due, pay an increase of 1.5% per month or fraction of the month of late payment. + Article 24 For the payment with anticipation of the tax provided by this law, the following discounts are granted: a) 7% of the annual tax, if it is paid in full by May 15 of the current year. b) 5% of the tax paid in anticipation, if the annual tax is paid in full by May 15 of the year of taxation. If the current year's tax has not been established by the time limits provided for in the preceding paragraphs, the 7% and 5% discounts shall be granted on condition of payment within the fixed terms of an amount equal to the tax due for the previous year. The reductions provided for in points a) and b) above apply only if the arrears in the previous years and the current year have been paid. + Article 25 The establishment, modification and communication of the tax shall be made within the deadlines and under the conditions provided by + Article 26 In cases where the tax due under the provisions of this law has not been established or was wrongly calculated, the establishment or modification of the tax-as the case may be-can be made no later than 2 years following the one in which the finding was made. The tax or tax difference established according to the preceding paragraph shall be paid in two equal installments, the first within 30 days and the second within 60 days from the date of communication. + Article 27 Cooperators can meet at the governing council of the agricultural production cooperative on how to calculate and retain the tax that is due according to art. 1. If the cooperators are dissatisfied with the way of solving the meeting of the agricultural production cooperative, they can address the county union of agricultural cooperatives. Against the solutions given by this, appeals can be made to the financial administration. + Article 28 Persons who realize incomes that are required according to art. 8 I can appeal to charges. Appeals shall be submitted to the financial bodies of the executive committees of the popular councils of the localities within which they have their premises, within 30 days from the date of receipt of the notice of payment. They analyze the reasons for the appeal and submit the file to the financial administration Against the solutions given by the financial administration, appeals can be made to the Ministry of Finance within 30 days from the receipt of the solution. The settlement of appeals filed by agricultural households is made within 30 days. Filing appeals does not exclude payment and does not suspend tax tracking. + Article 29 If the appeals or the encounterments have been admitted, the wrong amounts collected shall be returned or compensated, as the case may be, within 30 days from the date of communication of that solution. + Article 30 Income from non-agricultural activities carried out by agricultural households is required according to Decree no. 153/1954 regarding the income tax on the population. + Article 31 The provisions of this law on the establishment and communication of income tax made from agricultural sources by agricultural households, payment deadlines and the amount of the rates shall be applied accordingly and the insurance premiums by effect the law for agricultural buildings and goods belonging to those households. + Article 32 The ceiling of taxable incomes made by agricultural households in agricultural land, until which the state allowance for children is granted, is increased from 600 lei to 800 lei. People who currently benefit from the state allowance for children do not lose their rights, as a result of the application of the provisions of this law. + Article 33 Under and for the execution of the provisions of this law, the Minister of Finance will issue + Article 34 This Law shall enter into force on 1 January 1969. On the same date is repealed Decree no. 380 380 of 8 August 1957 on the tax on the land of collective agricultural households, agricultural production cooperatives and farming, as amended, and Decision of the Council of Ministers no. 1652 1652 of 7 August 1968 on the framing of cooperative agricultural units on fertility areas with a view to the application of fixed tax per hectare. Also on the same date, it is repealed Decree no. 379 379 of 8 August 1957 on the establishment of the agricultural income tax of the population, as amended, as well as any other provisions contrary to this law. This law was voted on by the Grand National Assembly on December 27, 1968, meeting out of the 426 votes cast, 412 votes in favour and 14 votes against. President of the Great National Assembly, STEFAN VOITEC ACCORDING TO THE PROVISIONS OF ARTICLE 57 OF THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF ROMANIA, WE SIGN THIS LAW. President of the State Council, NICOLAE CEAUSESCU ---------------