of June 16, 2000 No. 1056-XIV
About enforcement of the Section VI of the Tax code
The parliament this organic law accepts the Section VI of the Tax code.
The Section VI of the Tax code becomes effective since January 1, 2001.
From the date of entry into force of the Section VI of the Tax code to declare invalid the Law on the land tax and procedure for the taxation No. 1245-XII of December 22, 1992.
To the government in two-month time:
a) provide to Parliament of the offer on reduction of the current legislation to compliance with the Section VI of the Tax code;
b) bring the regulations into accord with the Section VI of the Tax code;
c) provide review and cancellation by the ministries and departments of the regulations contradicting the Section VI of the Tax code.
(1) the Tax liabilities on the land tax and the non-personal tax which arose till January 1, 2001 are regulated by the legislation existing at the time of emergence of the tax liabilities.
(2) Till January 1, 2026, in departure from provisions of the Tax code, application of the land tax and non-personal tax is regulated by provisions of parts (4) - (11) this Article and appendices 1 and 2 to this law.
(3) part Provisions (2) do not extend on:
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