All individuals who make an income either in cash or in kind from the cultivation and marketing of flowers, vegetables and herbs in greenhouses or solaria, from the cultivation and sale of scrubs, decorative plants and mushrooms, from running vine and tree and nurseries whose net income is determined based on income norms must fill in and submit Form 221, evz.ro informs. The income norms are the sums the state estimated a tax-payer obtains from the working of land or growing animals. The tax owned to the state is 16 per cent of the income norm. People who have 2.5 hectares on which they grow cereals will only pay income tax for the 0.5 hectares in excess of the 2 ha threshold. The threshold for tax exemption for vegetables grown in open field is 0.5 hectares. Land owners who let their land to be worked by others have two options: the owner submits the Form 221 after finding out the type or crop grown on his/her land or the leaseholder, with power of attorney, does it, by the power of the leasehold agreement. The agreement may be demanded by the tax authorities in case of checks into the truthfulness of what it is represented in Form 221.