Law No. 238-XV on single agricultural tax. País/Territorio Moldova, República de Tipo de documento Legislación Fecha 2004 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Terrenos agrícolas Tasa/impuesto Área geográphica CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia, Naciones en desarrollo sin litoral Entry into force notes The Law enters into force on the date of its official publication. Resumen 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. Texto completo Ruso Página web www.parlament.md Referencias - Legislación Enmendado porr Law No. 20-XV amending Law No. 238-XV on single agricultural tax. Legislación | Moldova, República de | 2005 Palabra clave: Terrenos agrícolas, Tasa/impuesto, Transferencia, Propiedad Fuente: FAO, FAOLEX