Law No. 238-XV on single agricultural tax. Country/Territory Moldova, Republic of Document type Legislation Date 2004 Source FAO, FAOLEX Subject Land & soil Keyword Agricultural land Tax/levy Geographical area CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, Landlocked Developing Nations Entry into force notes The Law enters into force on the date of its official publication. 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. Full text Russian Website www.parlament.md References - Legislation Amended by Law No. 20-XV amending Law No. 238-XV on single agricultural tax. Legislation | Moldova, Republic of | 2005 Keyword: Agricultural land, Tax/levy, Transfer, Ownership Source: FAO, FAOLEX