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LAW OF THE REPUBLIC OF MOLDOVA

of June 8, 2004 No. 238-XV

About the single tax in agricultural industry

(as amended on 21-07-2017)

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.

Article 2. Subjects of the taxation

(1) Subjects of taxation by the single tax are legal entities and physical persons, residents and the nonresidents of the Republic of Moldova, producers of agricultural products performing business activity in the territory of Tarakliysky district.

(2) For the purpose of this Article legal entities and physical persons, irrespective of type of property and form of business are considered as producers of agricultural products, - owners and/or lessees of agricultural holdings.

Article 3. Taxation object

Subject to taxation by the single tax are the earth of agricultural purpose, being in property, ownership and/or use for tax year.

Article 4. Flat tax rates

(1) the Flat tax rates for the business entities performing activities in the field of agricultural industry are established annually depending on site class of each hectare of agricultural areas in the amount of leu 1,85 for one ballo-hectare on the lands having cadastral assessment.

(2) the Flat tax rate is applied proceeding from the taxation object.

Article 5. Privileges

(1) Are exempted from the single tax:

a) owners of lands which are occupied with long-term plantings, to the introduction of these plantings in fructification;

b) the scientific organizations of agricultural profile using lands in the scientific and educational purposes;

c) the religious organizations which possess the parcels of land no more than five hectares.

(2) Organa of local public authority has the right to exempt legal entities and physical persons from the single tax or to grant them delay on payment for the corresponding tax year in cases:

a) natural disaster or the fire owing to which the parcels of land were destroyed;

b) the disease proceeding more than three months in a row, or the death of the owner of agricultural holdings if the disease or death is confirmed respectively with the medical certificate or the certificate of death.

(3) the Decision on provision of release from the single tax or delay on its payment accepted by body of local public authority within 10 days goes to the State Tax Administration.

Article 6. Procedure for calculation and payment of the single tax

(1) the Size of the single tax is determined by multiplication of taxation rates by the number of ballo-hectares, hectares.

(2) the Legal entities and physical persons performing business activity in the field of agricultural industry, except for specified in part (3), independently estimate the annual amount of the single tax and represent calculation to the State Tax Administration.

(3) For peasant farms and physical litssobstvennik of the equivalent land grounds which are not registered as peasant farms, calculation of the single tax is perfromed by services on collection of the local taxes and charges of primeriya, with sending notifications on payment to the terms established by part (4).

(4) the Single tax is paid to budgets of administrative and territorial units by equal shares no later than August 15 and on October 15 the current year. The penalty fee is charged after the second payment due date. In case of payment of all amount of the single tax 2005 prior to June 30, 2005 the taxpayer has the right of decrease by 10 percent of the amount of the single tax which he shall pay.

(5) For the parcel of land acquired within year, the single tax it is levied from the first following after month in which the site was acquired.

(6) In case of any transaction performed within year, which ended with transfer/receipt of the property right, ownership and/or use of the earth, person which transferred this right is considered the subject of taxation by the single tax till last day of month in which the transaction was made, and person who acquired the right to the farmland is considered the subject of taxation by the single tax from the first day of the month following after month in which the transaction is made. If the debt on this tax is registered for the taxpayer who stopped being the subject of taxation by the single tax, it needs to be extinguished in the established general procedure.

(7) provisions of the Section III of the Tax code, except for Articles 115, in cases of implementation of the activities which are directly connected with deliveries of agricultural products extend To the subjects of taxation by the single tax registered as payers of the VAT.

Article 7. Accounting and reporting

(1) Payers of the single tax shall record the VAT on the taxation objects according to the current legislation.

(2) Subjects of taxation by the single tax, except for persons specified in part (Articles 6, shall represent 3) to the State Tax Administration in the radius of action of which there is taxation object, calculation of the single tax according to the standard form approved by the State Tax Administration.

(Persons owning the parcels of land located outside administrative and territorial units in which these persons take the main location or the residence list 3) (pay) the single tax completely to budgets of villages (communes), cities or municipiums for the location of sites.

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