According to GEO No. 104/2022 with amendments to Law No. 17/2014 in order to regulate the percentage tax of 80% of the profit from the resale of agricultural land located on the outskirts of the settlement, if the resale is carried out within a shorter period of 8 years compared to the date of acquisition. land

If agricultural land located on the outskirts of the city belongs to a legal entity and has a weight of more than 25% in the total amount of real estate, this legal entity must pay a tax of 80% of the profit received from resale. land, if the resale took place within a shorter period of 8 years compared to the date of purchase in the case of transfer of the main package of ownership of a legal entity.

By-laws promulgated at the end of last year and at the beginning of this year, it is established that the tax is withheld by the notary at which sales contracts are signed, the tax is paid in full to the state budget and is paid by the 25th of the month following the month in which the land is sold.

OpANAF No. 216/2023 regulates the forms that must be submitted to the tax authority, according to the declaration:

• a) Declaration 213 “Declaration of income received by an individual and/or legal entity from alienation through the sale of a controlling stake of legal entities that are the owners of one or more agricultural land plots located on the outskirts”;

• b) form 214 “Application for determination of tax on income received by an individual and/or legal entity from alienation by court decision of an agricultural plot of land located outside the settlement/control package of legal entities that own one or more agricultural lands , located on the outskirts.”

Declaration 213 is submitted to the authorized central fiscal body within no more than 10 days from the date of transfer for calculating the tax on the basis of the regulatory act by which the control package of the legal entity is sold.

Declaration 213 is completed by the taxpayer or his authorized person/fiscal curator/fiscal representative in accordance with the provisions of the Tax Code, correctly, completely and faithfully entering the information provided in the form.

Form 214 is filled out and submitted by individuals and/or legal entities to determine by the authorized central fiscal body the additional tax on income received in the event of alienation, by court decision instead of a sales contract. The application is submitted to the competent central fiscal authority together with a copy of the court decision and relevant documents.

Forms are submitted in writing directly to the registry of the competent fiscal authority or sent by mail with confirmation of receipt.