Paragraph 6 of the Article 6 shall acquire a new wording: “In case of any transaction leading to transfer/acquisition of land ownership right the person who has transferred the aforesaid right shall be considered the payer of single agricultural tax until the last day of the month in which the contract has been concluded while the person who has acquired the right shall be considered payer of single agricultural tax from the first day of the month following the month in which the contract has be