Law No. 238-XV on single agricultural tax.
Country
Type of law
Legislation
Abstract
This Law establishes the modalities of calculation and terms and conditions of payment of single agricultural tax. Single agricultural tax shall be applicable to the producers of agricultural commodities and shall include immovable property tax and water charges. Agricultural producers shall be considered also owners or lessees of agricultural land. Agricultural land in ownership or on lease for the taxation period of one year shall be subject to application of single agricultural tax.
Attached files
Web site
Date of text
Entry into force notes
The Law enters into force on the date of its official publication.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
ЗАКОН о едином налоге в сельском хозяйстве