This Act establishes the comprehensive legal framework governing the taxation of agricultural land in Poland. Its primary focus is to define taxable land categories, determine taxpayers, and outline the calculation and administration of the agricultural tax. The Act classifies agricultural land based on use, quality, and productive capacity, distinguishing between farmland, meadows, pastures, orchards, and other rural land categories. It also provides a detailed methodology for converting physical hectares into “conversion hectares,” which form the basis of taxation, with rates linked to the average market price of rye as periodically announced by the Central Statistical Office. The broader context of the Act reflects the State’s intention to ensure uniform, economically justified taxation of agricultural land and to support orderly land administration. The Act introduces precise measures regarding tax liability, including identification of taxable entities such as landowners, perpetual usufruct holders, autonomous possessors, and organizational units. It establishes procedures for tax declarations, assessments, and payment schedules, as well as special rules for shared ownership, leased land, and holdings contributed to agricultural cooperatives.
波兰 · 1984-11-15