https://www.fao.org/faolex/results/details/en/c/LEX-FAOC073774

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Resource Language

Russian

ISBN / Resource ID

LEX-FAOC073774

Pages

5

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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.

Amended by: Law No. 20-XV amending Law No. 238-XV on single agricultural tax. (2005-02-17)

Legislation