LAW OF THE REPUBLIC OF MOLDOVA

of June 8, 2004 No. 238-XV

About the single tax in agricultural industry

The law repeatedly becomes effective since 21.03.2005, according to the Law N 20-XV of 17.02.2005.

The Parliament adopts this organic law.

Article 1. Basic provisions and concepts

(1) In departure from provisions of the Tax code and other legal acts according to the procedure of experiment in Tarakliysky district the single tax in agricultural industry (further - the single tax is imposed) for 2004-2005 tax years.

(2) This law establishes legal, organizational and financial bases, and also procedure and conditions of payment of the single tax when implementing business activity in the field of agricultural industry.

(3) the Single tax includes tax on the income from implementation of business activity, the value added tax, except for the VAT for import, the real estate tax, except for the land tax on lands of nonagricultural appointment, charges in road fund, payment for water and collection on improvement of the territory. Other taxes and fees are paid by subjects of taxation by the single tax in generally established procedure. In cases when the subject of the taxation is engaged not only the provided this law, but also other activities, the income from these activities is assessed with tax in the procedure established by the legislation.

(4) Provisions of this law extend to business entities - residents and nonresidents of the Republic of Moldova, irrespective of type of property and form of business which perform business activity in the field of agricultural industry in the territory of Tarakliysky district.

(5) For the purpose of this law activities in the field of agricultural industry are meant as activities which purpose is product receipt of crop production, gardening and livestock production in nature, live weight and on slaughter.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info