Act on income tax law for agriculture (No. 543 of 1967).

The present Act lays down rules for determining state and municipal taxation for income from agricultural activities. Agricultural activities carried out on a farming unit, which constitutes an independent economic entity, are considered as a single source of income in this Act. The income from agricultural activities consists of the sum of the net income from the farming and forestry activities conducted on the property, as well as from any related activities on the property that should not be considered as a separate business. The Act contains rules on net income from farming, net income from forestry, and other special provisions.