The NAFA Order no. 216/2023 regarding the approval of the Procedure for establishing the tax on income from the alienation of agricultural lands located outside the city/the control package of legal entities that own one or more agricultural lands located outside the city, as well as the model and content of some forms was published in the Official Gazette, Part I no. 165 of February 27th, 2023
The Order approves the model, content and filling instructions of the following forms:
a) 213 „Declaration regarding the income made by the natural and/or legal person from the alienation by sale of the control package of the legal persons who own one or more agricultural lands located outside the city”;
b) 214 „Application for the determination of the tax on the income made by the natural and/or legal person from the alienation, by court decision, of the agricultural land located outside the city/the control package of the legal persons who own one or more agricultural lands located outside the city”.
c) 259 „Tax decision regarding the income made by the natural and/or legal person from the alienation of agricultural lands located outside the city/the control package of legal persons that own one or more agricultural lands located outside the city”.
Instructions for completing form 213 „Declaration regarding the income made by the natural and/or legal person from the alienation by sale of the control package of the legal persons who own one or more agricultural lands located outside the city”:
- The declaration is completed and submitted by the natural or legal person who alienates, by sale, the control package of the legal persons who own one or more agricultural lands located outside the city and which represent more than 25% of the assets provided for in Art. 42 para. (5) point 1 of Law no. 17/2014, insofar as the alienation takes place before the completion of 8 years from the acquisition of any of these lands.
