Law No. 238-XV on single agricultural tax. Pays/Territoire Moldova, République de Type du document Législation Date 2004 Source FAO, FAOLEX Sujet Terre et sols Mot clé Terrains agricoles Taxe/impôt Aire géographique CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Nations en développement sans littoral Entry into force notes The Law enters into force on the date of its official publication. Résumé 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. Texte intégral Russe Site web www.parlament.md Références - Législation Amendé par Law No. 20-XV amending Law No. 238-XV on single agricultural tax. Législation | Moldova, République de | 2005 Mot clé: Terrains agricoles, Taxe/impôt, Transfert, Propriété Source: FAO, FAOLEX