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Law No. 6 Of 29 April 1971

Original Language Title:  LEGE nr. 6 din 29 aprilie 1971

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LEGE no. 6 6 of 29 April 1971 on the granting of exemptions and tax reductions on incomes made by agricultural households belonging to members of agricultural production cooperatives and individual producers
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 50 50 of 29 April 1971



For the stimulation of the personal agricultural households of the members of the agricultural production cooperatives and of the individual producers, in order to increase a greater number of animals and to increase the agricultural production national, as well as for the removal of the restriction on the granting of the state allowance for children, to those who make income from agricultural activities, The Great National Assembly of the Socialist Republic of Romania adopts this law. + Article 1 Personal agricultural households of members of agricultural production cooperatives, those of individual agricultural producers, as well as those belonging to other natural or legal persons, other than state units, shall be exempt from tax. agricultural production cooperatives, which make annual taxable incomes of up to 500 lei including from land cultivation and animal husbandry. + Article 2 Tax rates on incomes from agricultural sources of over 500 lei per year art. 8 8 of Law no. 61 61 of 27 December 1968 on the imposition of income from agricultural activities shall be reduced and reassembled as follows: Annual taxable income, leiPina tax rates at 500 lei tax exemption 501-800 lei30 lei + 7% for what exceeds 500 lei 801-1000 lei51 lei + 10% '' '' 800 lei 1001-1500 lei71 lei + 13% '' '' 1000 lei 1501-2500 lei136 lei + 17% '' '' '' 1500 lei 2501-3500 lei306 lei + 21% '' '' 2500 lei 3501-5000 lei516 lei + 24% '' '' 3500 lei 5001-10000 lei876 lei + 27% '' '' 5000 lei 10001-15000 lei2226 lei + 30% '' '' 10000 lei 15001-20000 lei3726 lei + 33% '' '' 15000 lei 20001- 30000 lei5376 lei + 36% '' '' 20000 lei over 30000 lei8976 lei + 40% '' '' 30000 lei If by applying the tax, the income of an agricultural household, which makes annual taxable incomes of more than 500 lei, would be reduced below the level of this non-taxable minimum income, the tax is thus reduced household after deduction of tax not to be less than 500 lei. + Article 3 The incomes made by the personal agricultural households of the members of agricultural production cooperatives from livestock farming are non-taxable. Income earned by households of individual agricultural producers as well as those belonging to other individuals or judiciia, other than state units and agricultural production cooperatives, from the increase of a number of up to 5 adult cattle, 20 sheep and goats and 10 pigs, are non-taxable. Households of individual agricultural producers and those belonging to other natural or legal persons, other than state establishments and agricultural production cooperatives, which hold a number of up to 10 adult bovine animals, 200 sheep and goats, respectively an unlimited number of pigs shall be imposed on the basis of income rules for animals exceeding the limits set out in the preceding paragraph. + Article 4 The taxable income norms established per hectare and per head of animal, on the basis of which the tax due by agricultural households located in municipalities and cities is calculated, can be increased or decreased, depending on the economic conditions of the localities respective, with up to 30 percent, as well as for communes and villages, by the executive committees of the county folk councils and the city of Bucharest. + Article 5 Agricultural households belonging to individual agricultural producers and to other natural persons breeders of bovine or ovine animals shall be imposed on the basis of net income, effectively carried out for animals exceeding the number of 10 adult bovine animals, respectively 200 sheep and goats, if the net income, actually realized, per animal head is higher by at least 50 percent than the income norms applied in the locality where these households are based. + Article 6 The tax established according to the provisions of this law related to taxable incomes made from animal husbandry is reduced by 25 percent. + Article 7 Personal agricultural households belonging to members of agricultural production cooperatives, individual agricultural producers and other individuals who obtain income from orchards of fruit trees planted on sloping grounds subject to erosion, established as such by local agricultural bodies, it is necessary, for these sources, on the basis of income norms, regardless of the amount of income made and the surface of the orchards owned by them. + Article 8 The incomes made by the population from the valorization to the state or cooperative acquirer units of berries, mushrooms, medicinal plants in spontaneous flora and other products collected from nature are not taxable. + Article 9 The state allowance for children is granted to employees and other persons entitled according to the law, without being conditional on the level of income made from agricultural activities. + Article 10 The provisions of Articles 1 to 7 of this Law on income tax from agricultural activities shall apply from the year 1971, and those provided for in Articles 8 and 9 concerning the non-taxation of incomes made by the population of the recovery to the state or cooperative acquirer units of berries, mushrooms, medicinal plants in spontaneous flora and other products collected from nature and the granting of the State child benefit shall apply from May 1971. + Article 11 The local budgets for 1971 shall be amended accordingly to the provisions of this Law and the resulting financial differences shall be covered by the budgetary reserve fund at the disposal of the Council of Ministers. + Article 12 The provisions of this law amend the corresponding Law no. 61 61 of 27 December 1968 on the imposition of income from agricultural activities, and those of Decree no. 285 285 of 6 August 1960 on the granting of the State allowance for children. This law was voted on by the Grand National Assembly at its meeting on April 29, 1971, meeting out of the 435 votes cast, 434 votes in favour and 1 vote against. President of the Great National Assembly, STEFAN VOITEC IN ACCORDANCE WITH ARTICLE 57 OF THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF ROMANIA, WE SIGN THIS LAW. President of the State Council, NICOLAE CEAUSESCU