Tax Code PDF

TITLE I
GENERAL PROVISIONS
Article 1. Relations regulated by this Code
(1) This Code shall establish the general taxation principles of the Republic of Moldova, the
legal status of taxpayers, tax authorities and other participants to the relations regulated by the
tax legislation, the principles for the determination of object of taxation, the principles of
recording the income and deductible expenses, as well as the manner and conditions for
bringing to responsibility for the infringement of tax legislation and the way of contesting the
actions of tax authorities and their officials.
(2) This Code shall regulate the relations pertaining to the fulfillment of tax liabilities with
respect to general state taxes and fees and also establish the general principles for
determination and collection of local taxes and fees.
(3) The terms and provisions used in this Code shall be applied exclusively within the limits
of tax and other related relations.
Article 2. Tax system of the Republic of Moldova
The tax system of the Republic of Moldova represents all taxes and fees, as well as the
principles, forms and methods for their imposition, modification and cancellation, stipulated
in this Code and all the provisions for securing their collection.
Article 3. Tax legislation
(1) The tax legislation consists of this Code and other regulatory acts adopted in accordance
therewith.
(2) The regulatory acts adopted by the Government, Ministry of Finance, Main State Tax
Inspectorate under the Ministry of Finance, Customs Service and other competent authorities
of central public administration, as well as by the local public administration on the basis of
this Code and for the purpose of its implementation, shall not contradict its provisions or go
beyond it.
(3) If contradictions arise between the regulatory acts mentioned in para (2) and the
provisions of this Code, the provisions of this Code shall apply.
(4) Taxation shall be carried out in accordance with this Code and other officially published
regulatory acts adopted in compliance with it and effective till the due date for payment of
taxes and fees.
(41) The tax procedure is applied during and at the place of application, unless otherwise
provided by Law.
(5) The interpretation (explanation) of provisions of this Code and other regulatory acts
adopted in compliance with it, shall be the competence of the body that has approved this act,
unless otherwise provided for in the respective act. Any interpretation (explanation) shall be
subject to official release.
[Article 3 amended by Law No. 178, dated 11 June 2012, in force since 14 September 2012]
Article 4. International Treaties
(1) If an international treaty that regulates taxation or contains norms that regulate taxation,
which the Republic of Moldova is a party to, stipulates other rules and provisions than those
stated in the tax legislation, the rules and provisions of the international treaty shall apply.
(2) The provisions of para (1) shall not be applied in the case where the resident of the State,
the international treaty was concluded with, is used for the purpose of securing tax benefits by
another non-resident person of the State, the international treaty was concluded with, and who
has no right to tax benefits.
Article 5. General terms
The following terms shall be applied for taxation purposes, without changing the legal status
of legal and natural persons, provided for in the current legislation:
1) Person - any natural or legal person.
2) Taxpayer, subject of taxation - any person who is required, under the tax legislation, to
calculate and/or pay to the budget any taxes and fees, penalties and fines thereto; any person
who is required, under the tax legislation, to withhold or collect from another person and
transfer to the budget the aforementioned payments.
3) Natural person:
a) any citizen of the Republic of Moldova, foreign citizen, stateless person;
b) the organizational form with the status of natural person, pursuant to the legislation,
including private entrepreneur, farming household (farm), unless this Code provides
otherwise;
4) Legal person – any commercial enterprise, cooperative, enterprise, institution, foundation,

association, including those established with the participation of a foreigner, and other
organizations, except for the structural subdivisions of these organizations that do not have
autonomous property and the organizational forms with the status of natural person, pursuant
to the legislation;
5) Resident person:
a) any natural person that meets one of the following requirements:
i) has permanent place of residence in the Republic of Moldova, including:
- is present here for treatment, vacation or education purpose, or on a business trip abroad;
- is an official of the Republic of Moldova posted overseas;
ii) is present in the Republic of Moldova at least 183 days of the taxable year;
b) any legal person or organizational form with the status of natural person, whose activity is
organized or managed in the Republic of Moldova or has its principal place of business in the
Republic of Moldova;
6) Non-resident person:
a) any natural person that is not resident pursuant to point 5) letter a) or, though meets the
requirements of point 5) letter a), is present in the Republic of Moldova:
- as a person with diplomatic or consular status or as a member of the family of such person;
- as an official of an international organization, established based on the international treaty to

which the Republic of Moldova is party, or as a member of the family of such an official;
- for treatment, vacation, or education purposes, or on a business trip, provided that this
natural person was present in the Republic of Moldova for these purposes exclusively;
- exclusively for purposes of passing from one foreign state to another via the territory of the
Republic of Moldova (in transit);
b) any legal person or organizational form with the status of natural person that does not meet
the requirements of point 5) letter b).
7) Private entrepreneur – natural person, registered as required, engaged in entrepreneurial

activities without setting up a legal person;
8) Farming household (farm) - agricultural enterprise having the status of natural person, set
up in compliance with the current legislation.
9) Enterprise - any organization, except for the joint stock companies and limited liabilities
companies, engaged in entrepreneurial activities on a partnership basis and established under
the legislation, which:
a) has not more than 20 resident members or persons, who in the case of death of enterprise
members, shall manage the property of the deceased;
b) meets the requirements for the proportional sharing of income and losses among capital
owners.
10) Shareholder - any person owning one or more shares of a joint stock company.
11) Associate - any person owning an equity interest in a legal person.
12) Interdependent person - a member of the taxpayer's family, or the person who controls the
taxpayer, is controlled by the taxpayer or is under common control of a third person. For the
purpose of this point:
a) the taxpayer’s family includes: taxpayer's spouse; taxpayer's parents; taxpayer's children
and their spouses; taxpayer's grandparents; taxpayer's grandchildren and their spouses;
taxpayer's brothers and sisters and their spouses; taxpayer's great-grandparents; taxpayer's
great-grandchildren and their spouses; brothers and sisters of taxpayer's parents and their
spouses; taxpayer's nephews and nieces and their spouses; brothers and sisters of the
taxpayer's grandparents and their spouses; children of brothers and sisters of taxpayer's
parents and their spouses; children of the taxpayer's nephews and nieces and their spouses; as
well as the above mentioned persons from the taxpayer's spouse’s side;
b) control is the ownership (either direct or through one or more interrelated persons) of 50%
or more of the capital or voting power of a person. In this case, the natural person shall be
regarded as the owner of all equity interests owned, directly or indirectly, by members of the
natural person's family.
13) Economic unit - any person engaged in entrepreneurial activities.
14) Non-commercial organization - the legal person, the activity of which is not aimed at
receiving income and does not use any part of property or income in the interest of any
member of the organization, founder or individual.
15) Permanent representative office or resident office – constant business place through which
the non-resident person undertakes fully or partially entrepreneurial activities in the Republic
of Moldova either directly or via a dependent agent, including:
a) a management office, branch office, representative office, section, office, factory, plant,
shop, workshop, mine, oil or gas well, quarry or any other place for excavation of natural
resources or growth of agricultural crops;
b) a building site, building, assembling, mounting project or activities related to technical

supervision, service and operation of relevant machinery only if such a site, project or activity
lasts for more than 6 months;
c) marketing of goods from warehouses located on the territory of the Republic of Moldova,
belonging to or rented by the non-resident person;
d) provision of other services, performance of other activities for more than 3 months, except
for those regarded as representative office, pursuant to point 20), as well as the work carried
out under the employment contract (agreement) and freelance work, unless otherwise
provided for in this Code;
e) performance in the Republic of Moldova of any activity that meets one of the conditions
stated at letters a)-d) by a dependent agent or maintenance by this agent of a stock of goods or
commodities in the Republic of Moldova, delivered on non-resident person’s behalf.
For the purpose of this Code, the permanent representative office of a physical non-resident
person shall be regarded as a resident office.
16) Entrepreneurial activity, business - any activity under the legislation, except for the work
done under the employment contract (agreement), undertaken by a person for the purpose of
receiving income, or which generates income, regardless of the purpose of the activity.
17) Services - material and non-material services, consumer and production services,
including property lease, transfer of rights for the use of any goods; works of construction and
mounting, repairs, scientific research, experimental construction and other types of works.
18) Financial leasing contract – any leasing contract which meets at least one of the following
requirements:
a) risks and benefits related to the property right over the goods representing the leasing
object shall be transferred to the tenant on the date the leasing contract is concluded;
b) the amount of leasing rates shall account for at least 90% of the entry value of the leased
goods;
c) the leasing contract shall expressly provide for the transfer to the tenant of the property
right over the goods representing the leasing object, on the date the contract expires;
d) the leasing period shall exceed 75% of the useful life of the goods representing the leasing
object.
From the fiscal perspective, in the case of financial leasing the tenant shall be treated as the
owner of the leased goods.
19) Operational leasing contract – any leasing contract that does not meet any of the terms of
the financial leasing contract.
20) Representative office – performance by the non-resident person of the Republic of

Moldova of preparatory, auxiliary or other activities in the absence of permanent
representative office criteria, stated in point 15). Individually, preparatory, auxiliary or other
activities imply:
a) use of installations, exclusively for storing or display of goods or commodities, belonging

to the non-resident person;
b) maintenance of a stock of goods or commodities, belonging to the non-resident person,

exclusively for storing or display;
c) maintenance of a stock of goods or commodities, belonging to the non-resident person,

exclusively for processing by another person;
d) maintenance of a constant place of business, exclusively for procurement of commodities

by the non-resident person;
e) maintenance of a constant place of business, exclusively for collection and/or dissemination
of information, marketing, advertising or commodity (service) market study, performed by the
non-resident person if such an activity is not the core (regular) business of the non-resident
person;
f) maintenance of a constant place of business for the purpose of signing contracts by a person
on non-resident person’s behalf, if contracts are signed in compliance with the detailed
written guidelines of the non-resident person;
g) performance of the activities stated in point 15) letter b), that don’t exceed 6 months.
21) Market - a system of economic relations, established in the process of production,

circulation and distribution of goods, provision of services, as well as the circulation of
monetary funds, characterized by the subjects’ freedom to choose the buyer and the seller,
establish prices, produce and use resources.
22) Wholesale market - type of market where goods and services are usually offered by some
persons to other persons engaged in entrepreneurial activity who eventually use the goods and
services in the production process or sell them on the retail market.
23) Retail market - type of market where goods and services are offered to the public at large
for final consumption.
24) Distress market - type of market where the offer exceeds the demand or for sale are
offered goods, services that don’t meet the quality standards or are damaged by natural
disasters, catastrophes, other exceptional events or the seller has financial difficulties caused
by temporary insolvency, liquidation or bankruptcy, or other similar situations when the
goods, services are offered for sale at a lower price than the market one.
25) Closed market - type of market where sales of goods, services take place between co-
owners or interdependent persons. The prices on a closed market are not evidence of market
prices.
26) Market price, market value - the price of goods, service established by the interaction
between demand and supply on the wholesale market of the same goods and services. If there
aren’t any similar goods or services this is the price established as a result of transactions
concluded between persons that are not co-owners or interdependent persons on the respective
wholesale market. Transactions concluded between co-owners or interdependent persons may
be taken into account only provided that the interdependence of these persons did not
influence the transaction outcome.
The following may serve as sources of information on market prices, at the moment of
transaction conclusion:
a) information of public statistical authorities and bodies regulating price formation; and in
the absence of this -
b) information on market prices, published or made public by mass-media; and in the absence
of this -
c) official data and/or data made public on quotations (transactions concluded) set at the stock
exchange which is nearest to the seller's (buyer's) headquarters. When no transactions have
been registered at this stock exchange or sales (purchases) took place in a different stock
exchange - information on the quotations set at this stock exchange, as well as information on
quotations set for state securities and state bonds.
The taxpayer shall have the right to present to tax authorities data coming from other sources
on market prices at the moment when goods or services change hands. Tax authorities shall
have the right to use such information, if there are reasons to consider if truthful.
27) Discount - reduction in the price of goods, services, currency and other financial assets.
28) Taxpayer ID number – personal identification number of the taxpayer, ascribed in

accordance with this Code. The state identification number, ascribed under the legislation on
the registration of enterprises and organizations shall be regarded as taxpayer ID number on
the date the registration certificate is issued; the certificate shall attest the identity of the state
identification number and taxpayer ID number.
29) Subdivision – a structural unit of the enterprise, institution, organization (branch office,
representative office, subsidiary, section, shop, warehouse etc.), located outside its
headquarters, which undertakes some of its functions.
30) Subdivision code – the number ascribed by the tax authority to the taxpayer’s subdivision
as prescribed by the Main State Tax Inspectorate.
[Point 31) excluded by Law No. 235, dated 26 October 2012, in force since 7 December 2012]
32) Unrecoverable debt – uncollectible debt when:
a) the liquidated economic unit has no legal successor;
b) the legal or natural person engaged in entrepreneurial activity that is declared insolvent, has
no assets;
c) the natural person, not engaged in entrepreneurial activity and farming household (farm), or
private entrepreneur does not have, during 2 years since the date the debt occurred, any assets
or has insufficient assets that could be collected to settle this debt;
d) the natural person deceased and there are no other persons required under the law to honour
his /her liabilities;
e) natural person, including the members of the farming household (farm) or private
entrepreneur that left his/her place of residence and cannot be found within the period for
payment, set by the civil legislation;
f) there is a relevant court document or a document of the Court Enforcement Officer

(decision, resolution or any other document stipulated in the current legislation) according to
which the payment of the debt is not possible.
It will be possible to qualify a debt as unrecoverable in the abovementioned cases only on the
basis of an appropriate document, which attests the occurrence of the given circumstance of
legal involvement under the law.
33) Tax benefit (allowance) – the amount of tax or fee not paid to the budget in the forms
stated in Article 6, para (9) letter g).
34) Dependent agent – any person who, based on a contract concluded with a non-resident
person:
a) represents the interests of the non-resident person in the Republic of Moldova;
b) acts in the Republic of Moldova on the non-resident person’s behalf;
c) has and usually uses in the Republic of Moldova the empowerment to conclude contracts or
coordinate their essential terms on the non-resident person’s behalf, creating as a result legal
consequences for the non-resident person concerned.
35) Independent agent – any person not corresponding to the requirements stated in point 34);
36) Professional services - independent activities of scientific, literary, artistic, educative or

pedagogic nature, as well as the independent activities of doctors, jurists, engineers, architects,
dentists, auditors and accountants, performed in accordance with the current legislation.
[Point 37) excluded by Law No. 267, dated 23 December 2011, in force since 13 January
2012]
38) Promotion Campaign – a modality of promoting sales by organizing contests, games, and
lotteries announced publicly and carried out for a limited period of time, by providing
presents, premiums, gains.”
39) Large taxpayer – the taxpayer identified in accordance with the selection criteria of the
large taxpayers, elaborated by the Main State Tax Inspectorate under the Ministry of Finance
and included in the list of businesses – large taxpayers.
40) Devices and systems for cash operations registration:
a) cash register with fiscal memory (hereinafter – cash register) –device for the registration of
cash operations, including for keeping and printing the financial information when performing
cash settlements , which construction integrates a tax module that controls the fiscal memory
and the printing and display devices, assuring the protection of work algorithms and data
against unauthorized modifications;
b) information system “Gateway Fiscal” – hardware and software platform which

construction integrates an intermediary node of transmission in real time of the financial
information when performing the cash operations from the cash-in terminals, through secured
digital ways, in the information system of the State Tax Service, assuring the protection of
work algorithms and data against unauthorized modifications.
[Article 5 amended by Law No. 235, dated 26 October 2012, in force since 7 December 2012]
[Article 5 amended by Law No. 178, dated 11 July 2012, in force since 14 September 2012]
[Article 5 supplemented by Law No. 33, dated 6 March 2012, in force since 25 May 2012]
[Article 5 amended by Law No. 267, dated 23 December 2011, in force since 13 December
2012]
[Article 5 amended by Law No. 108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 6. Taxes and fees and their types
(1) The tax is a compulsory payment with gratuitous title, which is not related to the
performance of some specific and determined actions by the authorized body or the official
thereof, for or in relation to the taxpayer who made this payment.
(2) The fee is a compulsory payment with gratuitous title, which is not a tax.
(3) Other payments made within the limits of relations regulated by the non-tax legislation
shall not be treated as compulsory payments, named taxes and fees.
(4) In the Republic of Moldova general state and local taxes and fees shall be collected.
(5) The system of general state taxes and fees shall include:
a) income tax;
b) value added tax;
c) excise duties;
d) privatetax;
e) customs duty;
f) road taxes.
(6) The system of local taxes and fees shall include:
a) real estate tax;
b) fees on natural resources;
c) fee for area development;
d) fee for organization of auctions and lotteries on the territory of administrative-territorial

unit;
e) fee for placement of advertisements;
f) fee for use of local symbol;

g) fee for commercial units and/or social service provision;
h) market fee;
i) accommodation fee;
j) resort fee;
k) fee for provision of passenger road transport services on municipal, city and village
(commune) routes;
l) parking fee;
m) fee charged to dog owners;
[Letter n) excluded by Law No. 267, dated 23 December 2011, in force since 13 January 2012]
[Letter o) excluded by Law No. 324, dated 27 December 2012, in force since 11 January 2013]
p) parking lot fee;
q) street trading units and service provision units;
r) waste disposal fee;
s) fee for advertising devices.
(7) Relations associated with all the taxes and fees under paras (5) and (6) shall be regulated
under this Code and other regulatory acts, adopted thereunder.
(8) Taxes and fees under paras (5) and (6) shall be based on the following principles:
a) taxation neutrality – assurance of equal conditions for investors, domestic and foreign
capital through the tax legislation;
b) taxation certainty – existence of clear legal norms that eliminate arbitrary interpretations,
and assure clarity and accuracy of terms, ways and payment amounts for each taxpayer
enabling the latter to analyze easily the impact of its financial management decisions on its
tax burden;
c) tax equity – equal treatment of natural and legal persons that operate under similar
conditions, intended to ensure equal tax burden;
d) tax stability – performance of any changes and additions to the tax legislation by directly
changing and completing this Code;
e) tax effectiveness – collection of taxes and fees with minimum expenditures, as acceptable
as possible for taxpayers.
(9) While setting up taxes and fees the following elements shall be determined:
a) object of taxation – taxable matter;
b) subject of taxation (taxpayer) – the person specified in Article 5 point 2);
c) source of tax or fee payment – source from where the tax or fee is paid;
d) taxation unit – unit of measurement that expresses the size of the taxable object;
e) taxation quota(s) – unitary quantum of tax or fee in relation with the taxable object;
f) tax or fee payment period – the period during which the taxpayer shall pay the tax or fee, in
the form of time period or certain date for payment;
g) tax benefits (allowances) – elements taken into account when estimating the taxable object,
determining the tax or fee quantum, as well as when collecting it in the form of:
- partial or total exemption from tax or fee;
- partial or total exemption from payment of taxes or fees;
- reduced quotas of taxes or fees;
- reduction in taxable object;
- postponement of tax and fee payment period;
- payment by installments of tax liability.
The exemptions, specified in Articles 33, 34, 35 and the zero rate on VAT shall not be
regarded as tax benefits (allowances).
(10) Taxes and fees levied pursuant to this Code and other regulatory acts adopted there under,
shall represent revenue sources of the state budget and budgets of the administrative territorial
units. The private taxi s transferred to the state budget or the budget of the administrative
territorial units depending on the ownership of the goods. The income tax and road fees (as
regards the fee paid for the use of roads by vehicles registered in the Republic of Moldova)
shall constitute the sources of regulation of budgetary system revenues. For the autonomous
territorial unit with special legal status, the regulation sources of budgetary system revenues
shall also be the value added tax (as regards the value added tax on goods manufactured and
services provided by economic units from the autonomous unit) and excise taxes on goods
(products) liable to excise taxes, manufactured on the territory of the concerned unit.
[Article 6 amended by Law No. 267, dated 23 December 2011, in force since 13January 2012]
Article 7. Imposition, modification and cancellation of general state and local taxes and fees
(1) The general state and local taxes and fees shall be imposed, modified or cancelled
exclusively by amending and supplementing this Code.
(2) The imposition of new general state and local taxes and fees in addition to those provided
in this Code, or cancellation or modification of the current taxes or fees related to the
determination of subjects of taxation and taxable base, the changes in the tax quotas and
application of tax benefits during the current tax (calendar) year shall be allowed only along
with the introduction of the appropriate amendments to the state budget and budgets of
administrative-territorial units.
[Paragraph 3 excluded by Law No. 48, dated 26 March 2011, in force since 4 April 2011]
(4) The decisions of public administration authorities - of municipalities, cities, villages

(communes) and other administrative-territorial units established in accordance with the
legislation - on the imposition, modification, within their authority, of quotas, payment
methods and terms, and granting of tax benefits shall be adopted during the tax year along
with the corresponding modification of the budgets of administrative territorial units.
(5) Enterprises, institutions, and organizations that have branch offices and/or subdivisions
outside the administrative-territorial unit, where the headquarter is located, shall submit for
the latter tax returns and pay taxes and fees (except for the value added tax, excise taxes and
fees intended for the road fund) to the budgets of the administrative-territorial units, where the
branch office and/or subdivision is located.
(6) The subdivisions located within the administrative-territorial units, the budget of which is
not part of the national public budget, shall pay taxes and fees to the budget of the
administrative-territorial unit, where the headquarters of the enterprise, institution,
organization is located.
[Article 7 amended by Law No. 267, dated 23 December 2011, in force since 13 January 2012]
Article 8. Rights and obligations of the taxpayer
(1) Taxpayer shall be entitled:
a) to receive from local state tax inspectorate and service for collection of local taxes and fees
free information on current taxes and fees and on regulatory acts governing the procedure and
terms of their payment;
b) to a fair treatment by the tax authorities and their officials;
c) to represent its interests to the tax authorities in person or through its representative;
e) to benefit from tax deferral, installment payments, and transfer the taxes to the account
according to terms and provisions established in this Code;
f) to present to the tax authorities and their officials explanation on the calculation and
payment of taxes and fees;
g) to appeal in the established manner by the legislation against the decisions, action or
inaction of the tax authorities and their officials;
h) to benefit from other rights under the tax legislation;
i) to enjoy tax benefits, which it is entitled to under the tax legislation during the tax period
when it met all the requirements set.
(2) Taxpayer shall be obliged:
a) to comply with the state procedure of registration (re-registration) and conduct of

entrepreneurial activities;
b) to get registered with the local state tax authority at the place where the business is located
in accordance with the Deeds of Incorporation (registration), to submit the initial information
(and notify of further changes) about its place of business or the location of its structural
subdivisions, about the names and location of financial institutions where the taxpayer has
opened an account, as well as when temporarily ceasing the activity of subdivisions;
c) to keep accounting records according to the forms and manner prescribed in the legislation,
to draft and submit to the tax authority and service for collection of local taxes and fees the
tax returns stipulated in the legislation, to assure the integrity of accounting records in
accordance with legal provisions, to perform cash settlements by using devices and systems
for cash operations registration in accordance with the regulations approved by the
Government, including the List of types of activity, the specificity of which allows cash
collection without using the cash registers;
d) to provide true and accurate information about the income derived from any type of
entrepreneurial activity, and other objects of taxation;
e) to timely and fully pay to the budget the amounts of computed taxes and fees, and assure
appropriate accuracy and authenticity of the submitted tax return by complying with Article 7
para (5);
f) in case of control of compliance with tax legislation, to submit at first request of the
officials of the tax authorities, all the accounting books, tax returns, and other documents and
data related to the entrepreneurial activity, computation and payment of taxes and fees to the
budget, and provision of tax benefits, to permit the access to the accounting records electronic
system in case of keeping computerized accounting records;
g) in case of control of compliance with tax legislation, to provide free access for the officials
of tax authorities to industrial, storage, commercial premises and other places of business
(except for those used exclusively for dwelling purposes), to check them in order to determine
the authenticity of the accounting data, tax returns and statements, calculations, payments of
liabilities to the budget;
h) to be present during the control of compliance with tax legislation, to sign the documents
on the control results, provide verbal and written explanations;
i) in case tax, penalty, interest or a fine is incorrectly computed by tax authorities, to prove it
on the basis of supporting documents;
j) to comply with the decisions of tax authorities and other control bodies, taken on the basis
of control results, as established in the tax legislation;
k) to fulfill other obligations established by the tax legislation.
(3) In case of absence of the entity’s manager, the responsibilities under para (2) letters f) and
g) shall be fulfilled by other officials and persons accountable for the management of object
of taxation, to the extent of their competence.
[Article 8 amended by Law No. 235, dated 26 October 2012, in force since 7 December 2012]
[Article 8 amended by Law No. 267, dated 13 December 2011, in force since 13 January 2012]
[Article 8 supplemented by Law No. 48, dated 26 March 2011, in force since 01 January 2010]
January 2010]
[Article 8 supplemented by Law No. 113-XVI, dated 22 May 2008, in force since 13 June
2008]
Article 9. Tax administration
Tax administration means the activity of state bodies empowered to and responsible for the
complete and timely collection of taxes and fees, penalties and fines to the budgets of all
levels, as well as their criminal investigation in case there are circumstances indicative of tax
crimes.
Article 10. Activity of the tax authorities
(1) Organization of the activity and operation of tax authorities shall be regulated by the
legislation of the Republic of Moldova and international treaties, which the Republic of
Moldova is a party to.
(2) The tax authorities and their authorized officials who fail to perform properly their
obligations shall be held accountable under the current legislation.
Article 11. Protection of rights and interests of the taxpayer
(1) The protection of rights and interests of the taxpayers shall be secured in legal and other
forms provided by this Code and other acts of the current legislation. All uncertainties arising
from the application of the tax legislation shall be interpreted in favor of the taxpayer.
(2) The damage caused to the taxpayers by the tax authorities and their officials as a result of
improper fulfillment of their professional duties shall be refunded pursuant to the legislation.
(3) The tax authorities shall prepare the documents for the reimbursement to the taxpayer of
any overpayment and the interest thereupon (including the money withdrawn illegally from an
account of the taxpayer under the decision of the tax authorities), in the predefined manner.
TITLE II
INCOME TAX
Chapter 1
GENERAL PROVISIONS
Article 12. General terms
For the purpose of this title, the following definitions shall be applied:
1) Royalty –all kind of payments received as a recompense for using or transmitting the right
of use of each copyright and/or related rights, including on literary, art or scientific work,
including cinema films and recordings for television or broadcasting, of each patent for
invention, trademark, design or model, plan, soft product, secret formula or process, for using
or transmitting the right of use of the information related to the industrial, commercial or
scientific field.
2) Annuity – regular payments of insurances, pensions or indemnities.
3) Dividend – income generated as a result of distribution of net profit between shareholders

(associates) in accordance with the ownership interest in the social capital, except for the
income obtained in case of complete liquidation of the economic entity in line with the
provisions of Article 57 paragraph (2).
4) Taxable income – gross income, inclusive of fringe benefits, obtained by the tax payer
from all sources during a limited fiscal period, except for deductions and exemptions due to
this income, to which the tax payer is entitled in conformity with fiscal legislation.
41) Estimated income – income calculated (resulted) by applying the indirect methods and
sources during tax controls, including as a result of tax posts establishment.
5) Investment income – income obtained from capital investments and investments into
financial assets, where the taxpayer does not participate in the management of the activity on
a regular, continuous and substantial basis.
6) Financial income– income obtained as royalties, annuities, lease of goods, renting, usufruct,
exchange rate difference, assets received free of charge, other incomes from financial activity,
if the taxpayer’s participation in the management of this activity is not regular, permanent and
significant.
7) Interest, income in the form of interest – any kind of income received in conformity with
any types of claims (regardless of the procedure of elaboration), including incomes from
currency deposits, as well as incomes obtained from a financial leasing contract.
8) Option – condition which envisages the right to choose.
9) Futures contract– type of transaction concluded at the stock or commodity exchange.
10) Distribution – payments made by an economic unit to one or more owners, entitled to
receive these payments.
11) Deduction – the amount which is deducted from the gross income of the taxpayer when
the taxable income is computed in line with the provisions of the fiscal legislation.
12) Exemption – the amount which is deducted from the gross income of the taxpayer when
the taxable income is computed in line with Articles 33, 34 and 35.
13) Transfer into account – the amount which is retained and/or paid in advanceby which the
taxpayer is entitled to decrease the tax amount.
14) Winnings – incomes from gambling, lotteries and promotional campaigns, both in
currency as well as in other non-currency value.
[Article 12 supplemented by Law No.307, dated 26 December 2012, in force since 04

February 2013]
[Article 12 amended by Law No. 267, dated 13 December 2011, in forcesince 13 January
2012]
January 2010]
[Article 12 supplemented by Law No. 144-XVI dated 27 June 2008, in force since 01 January
2009]
[Article 12 supplemented by Law No. 177-XVI dated 20 July 2007, in force since 10 August
2007]
Article 121. Fiscal period concerning the income tax
(1) The fiscal period concerning the income tax is the calendar year at the end of which the
taxable income is determined and the amount of tax to be paid is computed.
(2) For newly established entities, the fiscal period is the period from the registration date
until the end of the calendar year.
(3) For liquidated or reorganized entities the fiscal period is the period from the beginning of
the calendar year until the date from the removal of the entity from the State Register.
Article 13. Subjects of taxation

(1) Subjects of taxation are:
a) Subjects of taxation are legal entities and individuals of the Republic of Moldova, except
for societies specified in Article 5 paragraph (9), who carry out entrepreneurial activity as
well as persons practicing professional activities, which receive income during the fiscal
period from any source located within the Republic of Moldova, as well as from any sources
located outside of the Republic of Moldova;
b) resident individuals, citizens of the Republic of Moldova who are not engaged in
entrepreneurial activity and during the fiscal period receive taxable income from any sources
within the Republic of Moldova and any sources located outside of the Republic of Moldova
for their activity in the Republic of Moldova;
c) resident individuals, citizens of the Republic of Moldova who are not engaged in
entrepreneurial activity and receive investment and financial income from any sources located
outside of the Republic of Moldova;
d) resident individuals, foreign nationals and stateless persons who are engaged in activities
on the territory of the Republic of Moldova and receive income from any sources within the
Republic of Moldova and from any sources located outside of the Republic of Moldova for
their activity in the Republic of Moldova, except for investment and financial income from
any sources outside of the Republic of Moldova;
e) non-resident individuals which are not engaged in entrepreneurship on the territory of the
Republic of Moldova and during the tax period receive income in accordance with Chapter 11
of this Title.
(2) The subjects of taxation must declare their gross income obtained from every source.
[Article 13 supplemented by Law No. 48, dated 26 March 2011, in force since 04 April 2011]
January 2010]
[Article 13 amended by Law No. 172-XVI, dated 10 July 2008, in force since 25July 2008]
Article 14. Object of taxation
(1) The object of taxation is:
a) the income obtained by legal entities and individuals residents in the Republic of Moldova
who carry out an entrepreneurial activity, as well as by persons who are engaged in a
professional activity, from any sources located in the Republic of Moldova, as well as any
sources located outside of the Republic of Moldova except for deductions and exemptions
allowable to them;
b) the income obtained by resident individuals, citizens of the Republic of Moldova who don’t
carry out an entrepreneurial activity, from any sources located in the Republic of Moldova,
including the facilities offered by the employer, as well as from any sources located outside of
the Republic of Moldova.
c) the investment and financial income from any sources located outside of the Republic of
Moldova obtained by resident individuals, citizens of the Republic of Moldova who don’t
carry out an entrepreneurial activity;
d) the income obtained by resident individuals, foreign nationals and stateless persons who
carry out an activity on the territory of the Republic of Moldova, from any sources located in
the Republic of Moldova and from any sources located outside of the Republic of Moldova
for the activity in the Republic of Moldova, except for investment and financial income from
any sources located outside of the Republic of Moldova;
e) the income obtained in the Republic of Moldova by non-resident individuals who don’t
carry out an entrepreneurial activity on the territory of the Republic of Moldova.
Note: Paragraph 11 art. 14 introduced by Law No. 48 dated 26 March 2011, was excluded by
Law No 267 dated 23 December 2011, in force since 13 January 2012
[Paragraph 11 art.14 was introduced by Law No. 48 dated 26 March 2011, in force since 01
January 2012]
Note: Paragraph 12 art. 14 introduced by Law No. 48 dated 26 March 2011, was excluded by
Law No 267 dated 23 December 2011, in force since 13 January 2012
[Paragraph 12 art.14 was introduced by Law No. 48 dated 26 March 2011, in force since 01
January 2012]
(2) Sources of income are determined in Chapters 2 and 11.
(3) By derogation from the provisions of para. (1) and (2) of this Article, the object of taxation
on savings and incomes specified in Article 901 para. (1), (3), (31), (33) and (34) this profit
and/or income is exclusive.
[Article 14 amended by Law No. 48,dated 26 March 2011, in force since 04 April 2011]
[Article 14 supplemented by Law No. 144-XVI , dated 27 June 2008, in force since 01
January 2009]
[Article 14 amended by Law No. 172-XVI dated 10 July 2008, in force since 25 July 2008]
[Article 14 amended by Law No. 177-XVI dated 20 July 2007, in force since 01 January 2008]
[Article 14 amended by Law No. 111-XVI dated 27 April 2007, in force since 01 January
2008]
Article 15. Tax rates
The total amount of the income tax shall be:
a) for individuals and individual entrepreneurs:
– a tax of 7% from the annual taxable income that does not exceed the amount of 26700 lei;
– a tax of 18% from the annual taxable income that exceeds the amount of 26700 lei;
b)for legal entities – a tax of 12% of the taxable income;
c) for farmers (peasant farms)– a tax of 7% from the taxable income.
d) for businesses which income was calculated in accordance with Art.225 and 2251 –
accounting for 15% of the surplus of the estimated income compared to the gross income
registered in the accounting system of the business.
[Article 15 amended by Law No. 178, dated 11 July 2012, in force since 01 January 2013]
[Article 15 amended by Law No. 267, dated 23 December 2011, in force since 13 January
2012]
[Article 15 supplemented by Law No. 48 dated 26 March 2011, in force since 01 January
2012]
[Article 15 supplemented by Law No. 144-XVI dated 27 June 2008, in force since 01 January
2009]
[Article 15 amended by Law No. 177-XVI, dated 20 July 2007, in force since 01 January
2008]
2008]
Article 151. Way of determining tax liabilities
The tax liabilities shall be determined in accordance with this Title in the manner established
by the Government.
Article 16. Transfer of taxes
The taxpayer is entitled to transfer the taxes in line with the provisions of Chapters 12, 13, 14
and 15 from this Title except for the Art. 901 and 91.
[Article 16 in the redaction of the Law No. 267, dated 23 December 2011, in force since 01
January 2012]
Article 17. Income tax of a deceased individual
(1) The income of a deceased individual shall be treated as income of an individual and shall
be taxed accordingly, except for cases provided for in para. (2) letter b).
(2) In case of decease of an individual who was a resident of the Republic of Moldova at the
time of decease:
a) the income of the owner (including the income from the wealth after his/her decease) is
considered income of one individual, Article 15 letter a) being applied for the fiscal year in
which the decease occurred;
b) total amount of the income tax for subsequent fiscal years shall be determined in
accordance with the rate of 18% from the taxable income, no exemptions being allowed.
[Article 17 amended by Law No. 177-XVI, dated 20 July 2007, in force since 01 January
2008]
Chapter 2
COMPOSITION OF INCOME
Article 18. Sources of taxable income
Gross income shall consist of:
a) income derived from running a business, carrying on a profession or similar activities;
b) income derived from the activity of societies obtained by their members and income
obtained by the shareholders of investment funds, in accordance with the Provisions of
Chapter 9;
c) payments for labor and services (including wages), fringe benefits, fees, commissions,
bonuses and similar payments;
d) income derived from rents;
e) capital gain as defined in Article 37 para. (7);
f) income related to unused commissions in accordance with the Article 24 para. (16), Article
31 para. (6);
f1) sum of diminution of reductions for losses on assets and on contingent liabilities as a
result of their quality improvement during the fiscal year;
f2) sum of diminution of commissions intended for covering the possible losses related to
restitution of associated loansm and interest as a result of their quality improvement and / or
refund during the fiscal year;
g) income received in the form of interest;

h) royalty, except for the one paid for the benefit of the individuals;
i) annuities, including those received on the basis of international treaties to which the
Republic of Moldova is party; insurances and insurance compensations receivable on the
basis of insurance and co-insurance contracts, but that have not been used in line with Article
22. Exceptions constitute those provided in the Article 20 letter a);
j) income from non-discharge of an economic entity’s indebtedness, except to the extent that
the debt is the result of insolvency of the taxpayer;
k) government subsidies, premiums and prizes which have not been specified as non-taxable
in the legislation authorizing these payments;
l) amounts received under an agreement (convention) on not entering competition;
[Letter m)excluded by Law No. 267 dated 23 December 2011, in force since 13 January 2012]
n) incomes obtained in accordance with the legal provisions as a result of the application of a
criminal clause as a form of compensation for the missed income, as well as in the result of
getting or returning an earnest money;
o) other incomes that have not been specified under the above mentioned letters.
[Article 18 supplemented by Law No. 178, dated 11 July 2012, in force since 01 January 2013]
2012]
January 2010]
[Article 18 supplemented by Law No. 177-XVI, dated 20 July 2007, in force since 01 January
2008]
2008]
Article 19. Fringe benefits
Taxable benefits provided by the employer shall be deemed:
a) payments offered by the employer to the employee for reimbursing personal expenditures,
as well as payments to the employee provided for other persons, except for payments to the
state social security budget and compulsory state insurance premiums;
b) the forgiven amount of debt of an employee to the employer;

c) excess amount paid by the employer over any payment of an employee for the lodging
provided by the employer;
d) interest amount determined as a result of positive difference between basic interest rate
(rounded up to next whole percentage) set by the National Bank of Moldova in the month of
November of the year preceding the reporting fiscal year (interest rate applied to monetary
policy operations in the short-term – for loans offered for a term of up to 5 years, interest rates
on long-term loans - loans offered for a term longer than 5 years) and interest rate calculated
for loans offered by employer to the employee, depending on the duration for which the loan
is offered;
e) expenditures made by the employer for the property provided for personal use of the
employee:
– if the goods represent the property of the employer, his/her expenditures, calculated in
percentage of the value, for each item granted for use, depending on the category of property
provided for in Article 26 para. (6) will constitute: I - 0,0082%, II - 0,0137%, III - 0,0274%,
IV - 0,0548% and V - 0,0822 %, for each day of use;
– if the goods do not constitute the property of the employer – the expenditures incurred by
the employer to acquire the right to use the property, for each day of use;
[Article 19 amended by Law No. 267 dated 23 December 2011, in force since 13 January
2012]
January 2010]
Article 20. Sources of income not subject to taxation
Gross income shall not include the following types of income:
a) annuity received as social security rights from the state social insurances budget and social
assistance rights paid from the state budget, provided for in the legislation in force, including
the payments received on the basis of international treaties to which the Republic of Moldova
is a party; insurance amounts and compensations received under insurance and co-insurance
contracts, except for the payments received in case of forced conversion of property according
to Article 22;
b) compensations received, according to the legal provisions, as a result of work injury or

professional disease, by employees or their legal heirs;
c) payments, as well as other types of compensations paid in case of a sickness, injury or other
cases of temporary loss of the ability to work, according to health insurance contracts;
d) reimbursement to employees of expenditures made in connection with official duties: for

the Office of the President of the Republic of Moldova, the Parliament and its Office, the
Office of the Government, within the limitations and in the manner established by the
President of the Republic of Moldova, the Parliament and Government respectively.
Reimbursement of expenditures made by employees of the business related to official duties,
within the limitations established by normative acts and in the manner determined by the
Government. Reimbursement to employees of expenditures made in connection with the
official duties in case of excess amounts for lodging limitations established by the
Government;
d1) reimbursement of expenditures and compensatory payments linked to the execution of

official duties by military officers, troops effectives and command core from national defense
and law enforcement bodies, state security and public order from the state budget, and namely:
– reimbursement of travel expenditures to military officers, troops effectives and command

core from national defense, state security and public order bodies and to the members of their
families, of expenses related to the transportation of their personal belongings when enrolling
into the service, carrying out the service or retiring into reserve, including of transportation
expenses related to travels to balneological-sanatorium treatment, place of obligatory vacation,
as well as travel expenses of recruits and reserve officers called for concentration or
mobilization;
– transfer indemnity;
– single indemnity for settlement;
– single indemnity paid to graduates of military education institutions and higher education
institution with high special unit status;
– reimbursement in cash for lodging;
– reimbursement in cash for purchasing or construction of lodging;
– monetary compensation, equivalent to insurance rules for the food ration and equipment, in
the amount established by the Government.
d2) amounts received by individuals and legal entities as compensation for the damage caused
and/or missed income as a result of archeological researches performed on the land plots
owned by them or in their use;
d3) amounts received by individuals and legal entities as compensation for the damage that
they were caused as a result of an illegal action (lack of action) or as a result of natural or
natural calamities, cataclysms, epidemics, epizootics;
d4) amounts received by the owners or holders for goods re-purchased for public interest for
the period of requisition, in accordance with the legislation;
e) scholarships received by pupils, students and post-graduate students or research fellows at

state or private educational institutions according to the Law on education, as established by
the respective education institutions, as well as scholarships granted by charitable
organizations, except for payments for teaching or research activity, single indemnities
granted to young specialists employed in the rural areas according to their assignment;
f) alimonies and child support indemnities;
g) severance pay in accordance with the legal provisions;
h) nominative compensations paid to individuals whose insurance does not suffice, which are
socially vulnerable, as well as social security benefits which are not paid as annuities;
i) estate received by individuals, nationals of the Republic of Moldova as a donation or by

inheritance;
i1) estate received by family children homes as a donation;
j) incomes from gratuitous transfer of property, including cash, according to a decision of the
Government or of competent authorities of the local public administration;
[Letter k) excluded by Law No 111-XVI from 27.04.2007, in force from 01 January 2008]
l) aid received from charitable organizations – foundations and non-profit associations – in

conformity with the provisions of the statutes of these organizations and of the legislation;
m) contributions to the capital of a business, as provided for in Article 55;
n) incomes received by diplomatic missions and other similar missions, organizations of

foreign states, international organizations and their personnel, as provided for in Article 54;
o) amounts received by blood donors from the state healthcare institutions;
[Letter o1) excluded by Law No 267, dated 23 December 2011, in force since 13 January
2012]
[Letter p) excluded by Law No 177-XVI, dated 20 July 2007, in force from 01 January 2008]
p1) earnings frompromotional campaigns and / or lotteries, where the value of each earning
does not exceed 10% of the index specified in Article 33 para. (1);
[Letter p1) introduced by Law No 307, dated 26December 2012, in force since 04 February
2013]
[Letter p1) excluded by Law No 267, dated 23 December 2011, in force since 01 January
2012]
q) money paid as a single time aid or reparation of damage to certain categories of civil
servants and their families in accordance with the legislation;
r) material aid received by individuals from the reserve funds of the Government, of the local
public administration authorities, republican and local funds for social support of population,
as well as from the means of the trade unions in line with the regulations on the provision of
such kind of aid;
s) financial aid received by sportsmen and coaches from the International Olympic Committee,
prizes obtained by sportsmen, coaches and technicians at international sport contests, sports
scholarships and indemnities awarded to national lots for getting prepared and participate in
the official international contests;
t) financial aid obtained by the National Olympic Committee and national professional sport
federations from the International Olympic Committee, professional European and
international sports federations and other international sports organizations;
u) the national prize of the Republic of Moldova in the field of literature, art, architecture,
science and technology, as well as prizes awarded to pupils and teachers animators, the
amounts of which are established in the normative acts in force, for performances scored at
Olympiads and contests at district, town, municipality, zonal, republican, regional and
international levels;
[Letter v) excluded by Law No 267, dated 23 December 2011, in force since 13 January 2012]
w) rewards granted to households members (families) for participation in selective opinion

polls carried out by statistics bodies;
x) incomes obtained by individuals from the activity performed on the basis of

entrepreneurship patent;
y) incomes obtained by individuals, except for private entrepreneurs and farmers (peasant
farms), from the sales of secondary raw material including the wastes of paper and cardboard,
rubber, plastic, glass (broken glass), ferrous and non-ferrous metals, of industrial waste that
contains metals or their alloys and returnable container, as well as from the supply of natural
phyto-technical and horticultural products, as well as zootechny products in their natural form,
alive or slaughtered;
z) incomes obtained as a result of benefiting from fiscal facilities;
z) incomes obtained from use tax incentives;
[Letter z1) excluded by Law No 267, dated 23 December 2011, in force since 13 January
2012]
z2) money obtained from special funds and used in accordance with the destination of the
funds;
z3) compensations for moral damage;
z4) income obtained as a result of annulment of arrears to the national public budget;
z5) money sold of the active duty military officers, pupils and students enrolled at military
education institutions and higher education institution with high special unit status;
z6) incomes obtained as a result of a compensation for material damage, in the part where the
compensation does not exceed the caused material damage;
z7) payment of guaranteed deposits from the Banking deposit guarantees fund, according to
the Law No 575-XV from 26 December 2003 on guaranteeing individuals’ deposits into the
banking system;
[Letter z8) excluded by Law No 178, dated 11 July 2012, in force since 01 January 2013]
z9) income from reevaluation of fixed assets and other assets;
z10) dividends related to tax periods until 01 January 2008 paid for the benefit of resident
individuals.
[Article 20 supplemented by Law No 222, dated 19 October 2012, in force since 09

November 2012]
[Article 20 supplemented by Law No 178, dated 11 July 2012, in force since 14 September
2012]
[Article 20 amended by Law No 267, dated 23 December 2011, in force since 13 January
2012]
[Article 20 amended by Law No 108-XVIII, dated 17 December 2009, in force since 01

January 2008]
[Article 20 amended by Law No 172-XVI, dated 10 July 2008, in force since 01 January 2008]
[Article 20 amended by Law No 177-XVI dated 20 July 2007, in force since 01 January 2008]
[Article 20 supplemented by Law No 111-XVI, dated 24 April 2007, in force since 01 January
2008]
[Article 20 amended by Law No 177-XVI, dated 20 July 2007, in force since 10 August 2007]
Article 21. Special rules related to income.
(1) Income received in non-monetary form shall be evaluated by each subject to taxation and
shall represent the average value of the supply price for analogous goods and/or services for
the month preceding that in which income in non-monetary form had been obtained. If during
the month preceding that in which non-monetary income had been obtained, no supply of
goods and/or services has taken place, the obtained non-monetary income can’t be less than
the cost price of the goods and/or services supplied during the current month.
(2) In the case of providing annuities, the part of any annuity which is included in the annual
income shall be deducted while computing the taxable income. The deduction shall be equal
to the amount paid by the taxpayer to the qualified non-state pension’s fund, but not deducted
from the taxpayer’s gross income according to Article 66 para. (2), as well as it shall also be
equal to the amount of insurance premiums paid by the taxpayer individual according to
insurance and co-insurance contracts and divided by the number of years during which it is
assumed that the payments shall be made (from the moment when the payment of annuities
started)
(3) In case of making foreign exchange transactions:
1) While computing the taxable income, the gross income and other proceeds, as well as
expenditures incurred in a foreign currency, shall be converted into national currency at the
official exchange rate of MDL on the date of transaction. For certain groups of transactions,
the Ministry of Finance may establish an average exchange rate.
2) Any debt of both the taxpayer and to the taxpayer, which amount is denominated in foreign
currency, is recalculated at the official rate of MDL valid for the last day of the year;
3) Any income or loss from the recalculation of debt under point 2) is considered earned
income or loss incurred on the last day of the fiscal year.
.4) Transactions which involve an obligation to pay in a foreign currency refer to:
a) the expenses which shall be made or the income which shall be obtained after computations;
b) the futures contracts, options and other similar financial transactions.
5) The procedure of calculating the tax liabilities shall be established by the Government.
[Article 21 amended by Law No 33, dated 06 March 2012, in force since 25 May 2012]

January 2010]
Article 22. Non-recognition of income in case of forced loss of property
(1) The income obtained as a result of replacement of the property with a similar type of
property in case of its forced loss shall not be recognized.
(2) In case of non-recognition of income in accordance with para. (1), the basis value of the
replacement property shall be considered the adjusted basis value of the replaced property,
increased with the sum of expenses borne for the purchase of property, which is not covered
from the income obtained in case of forced loss.
(3) The property is considered lost in a forced manner if it is partially or totally destroyed,
stolen, seized or condemned for demolition, or if the taxpayer is forced in a way or another to
abandon the property due to danger posed by or imminence of any of the above mentioned
actions or events.
(4) Replacement property shall be considered of similar type if it bears the same
characteristics or is of the same nature as the replaced property (regardless whether it is a
property of the same grade or quality).
(5) The replacement period is the period which expires at the end of the fiscal year following
the year in which the loss has occurred.
2012]
Chapter 3
DEDUCTIONS RELATED TO ENTREPRENEURAL ACTIVITY
Article 23. General rule
Except as this title provides for another method of regulation, no deduction shall be allowed
for personal and family expenses.
Article 24. Deduction for expenses related to entrepreneurial activity
(1) A deduction for ordinary and necessary expenses, paid or incurred by the taxpayer
throughout the fiscal year, exclusively for carrying out the entrepreneurial activity shall be
allowed.
(2) In case when the expenses covered by the taxpayer include expenses related both to
entrepreneurial activity and private costs, a deduction is allowed only if the business expenses
exceed the private costs and only for the part of expenses which has a direct connection with
the carrying out of entrepreneurial activity.
(3) A deduction for expenses for delegations, representation, and insurance of businesses is
allowed within the limits set by the Government.
(4) By way of derogation from Article 30, a deduction for amounts paid as taxes and fees by
the branches located in administrative-territorial units, the budget of which is not a component
part of the national public budget, is allowed.
[Para.5 Article 24 excluded by Law No 267, dated 23 December 2011, in force since 13
January 2012]
(6) No deduction for amounts paid upon acquisition of property for which the wear and tear
(amortization) is calculated and to which the provisions of Articles 26, 28 and 29 apply is
allowed.
(7) No deduction for compensations, remuneration, interest, payments for rental of goods and
other expenses paid to a member of taxpayer’s family, an official or a manager of a business,
a member of a society or other interdependent person, is allowed, unless there is a justification
for making such a payment.
(8) No deduction for losses as a result of sale or exchange of property, performance of works
and provision of services, made directly or indirectly between interdependent persons is
allowed.
(9) No deduction for expenses related to obtaining tax exempted income is allowed.
(10) A deduction for expenses borne by the taxpayer during the fiscal year, non-confirmed
documentarily is allowed in the amount of 0.2 % from the taxable income.
(11) No deduction for amounts paid to a holder of an entrepreneurship patent is allowed.
(12) No deduction for payments for over norm emissions of pollutants into the environment
and for the use of natural resources over the limits is allowed.
(13) Deduction for residues, waste and natural perishableness is allowed within the limits
approved on annual basis by the managers of businesses.
(14) A deduction for expenses related to the free of charge transmission of property according
to a decision made by the Government or competent authorities of local public administration
is allowed.
(15) A deduction for expenses paid by the taxpayers throughout the fiscal year as fees for
joining and membership fees envisaged for the activity of the employers’ association is
allowed. The deductibility ceiling for these expenses is set at 0.15% from the salary fund.
(16) Audit firms and auditors of individual entrepreneurs are allowed to deduct the expenses
in the amount of 15% of sales revenue in the fiscal year, related to audit of annual financial
statements and/or consolidated annual financial statements, both for forming the resources
related to audit risk and for insurance premiums according to professional liability insurance
contracts concluded in accordance with the legislation in force for audit risk insurance.
(17) A deduction for expenses incurred for maintenance of agricultural enterprises of social
and cultural objectives in management, according to the norms (average expenditure)
established for similar institutions maintenance financed from the budgets of administrative-
territorial units.
(18) No deduction of the amount from reevaluation of fixed and other assets.
2012]

January 2010]
[Article 24 supplemented by Law No 172-XVI, dated 10 July 2008, in force since 25 July
2008]
Article 25. Deduction for interests related to credits and loans

(1) Deduction for interests related to credits and loans is allowed in conformity with Article
24.
(2) Deduction of interests related expenses incurred according to loan contract by businesses
for the benefit of individuals and legal entities (except for financial institutions, microfinance
organizations and leasing companies) is accepted within the limit of the weighted average rate
of interest on the credits offered by the bank sector to legal entities for a time limit up to 12
months and over 12 months in the section concerning MDL and foreign currency. The
weighted average rate of interest on the credits offered by the bank sector to legal entities for
a time limit up to 12 months and over 12 months in the section concerning MDL and foreign
currency is determined by the National Bank of Moldova and is published on its official web
page.
(3) If debt securities are issued after 1 January 1998, the portion of initial issue discount with
respect to the said debt security which is allowable to the issuer as interest deduction shall
equal to the portion of this discount proportionally distributed in the fiscal year.
2012]
[Article 25 amended by Law No 108-XVIII, dated17 December 2009, in force since01

January 2010]
[Article 25 amended by Law No 172-XVI, dated 10 July 2008, in force since 25 July 2008]
Article 26. Deduction for estimated depreciation
(1) The size of the deduction for the wear and tear calculated for property shall be determined
in accordance with this Article and Articles 24 and 27.
(2) The property which wear and tear is calculated is the tangible property reflected in the
accounting balance of the taxpayer in conformity with the legislation, that is used for business
purposes, the value of which is presumed to depreciate as a result of physical and moral wear
and tear and the expected life of which is longer than one year, and value exceeds 6.000 lei.
(3) Investments into fixed assets which are object of a contract of operational leasing, renting,
concession, rent are also considered property whose tear and wear is calculated. Within the
framework of the meaning of the present paragraph, an investment is the surplus of
expenditures relating to renovation, maintenance, improvements and other similar actions
with regard to the respective fixed assets upon the above mentioned expenses allowed for
deduction in the fiscal year in line with the mode provided for in Article 27 para.(9).
(4) From fiscal viewpoint, in case of financial leasing, the tenant is treated as owner of the
leased fixed assets, while in the case of operational leasing, the lessor preserves its quality of
owner. Calculation and deduction of the tear and wear of the fixed assets which constitute the
object of a leasing contract is carried out by the tenant in case of financial leasing and by the
lessor in case of operational leasing.
(5) The amount of the wear and tear of the fixed assets to be deducted shall be determined by
multiplying the value basis of fixed assets at the end of the reporting period, which is related
to a certain category of property and to the respective norm of tear and wear provided for by
para. (8). The value basis of the fixed assets at the end of the reporting period is determined as
a value of the fixed assets at the beginning of the reporting period, increased by the value of
newly-acquired fixed assets and by the amount of adjustments and lessened by sales amounts
or by the adjusted value basis in case of other exits. The value of the fixed assets at the
beginning of the reporting period which relates to the corresponding category of property
shall be determined as the difference between the value basis of the fixed assets at the end of
the preceding reporting period and the estimated amount of tear and wear for the preceding
reporting period.
(6) The entire property owned by the taxpayer must be tied to one of property categories, in
accordance with the order established by the Government.
(7) The order of property categories’ record keeping shall be as follows:
a) for the property related to I category, the depreciation shall be calculated for each asset;
b) for the property related to II-V categories, the depreciation shall be calculated by applying
the depreciation norm to the value basis of the respective category. The attribution of property
to categories thereof shall be made in the manner provided for by the Government;
c) for the property that represents the investments into fixed assets which are the object of an
operational leasing, renting, concession or rent contract, the tear and wear shall be calculated
in line with the provisions set for the property category to which the respective fixed assets
relate.
(8) The depreciation norms below shall be applied to each category of property:
Category of property Depreciation norm, %
I 5
II 8
III 12, 5
IV 20
V 30
(9) Computation and deduction of depreciation allowance for the maintenance of a car shall
be performed as follows:
a) if the value of the car is up to 200.000 lei, the computed depreciation shall be entirely
deducted, depending on the value of the car;
b) if the value of the car is over 200.000 lei, the allowable deduction shall be limited to the
computed amount of depreciation, based upon the value of the car equal to 200.000 lei. This
provision shall not be applied to cars used as fixed assets when the basic activity is the
provision of services, the depreciation of which is a component part of the sales costs.
(10) Record keeping and calculation of the depreciation of the fixed assets for fiscal reasons
shall be performed in line with the regulations approved by the Government.
2010]
[Article 26 amended by Law No108-XVIII, dated 17 December 2009, in force since 01

January 2010]
Article 27. Value of fixed assets
(1) The value of newly acquired fixed assets shall consist of the acquisition price, as well as
all acquisition related expenditures, including freight, assembly and insurance costs, interest
paid or calculated before they are put into use. The value of the fixed assets, which is self-
constructed property, shall include all taxes and duties, except for the value added tax (VAT),
which is carried forward (credited), costs and payments of interests related to such fixed
assets for the entire period before they are put into use. The value basis of the fixed assets at
the end of the reporting period shall be increased by the value of newly acquired or self-
constructed fixed assets and by the amounts of adjustments throughout the reporting period,
provided for by para.(8).
(2) Means obtained from the alienation of fixed assets, except for the means obtained by from
the alienation of the car which was included in the category of property with the value
specified in article 26 paragraph(9) letter b)” , shall be tied to the decrease of the value basis
of the respective category of property. If the said decrease results in negative balance at the
end of the reporting period per property category, then this result shall be included in income,
while the value of the respective property category at the beginning of the respective reporting
period shall be equaled to zero. In case of alienation of the car included into property category
with the value specified in Article 26 paragraph(9) b), the value base of the respective
property category is reduced by the remaining amount of the alienated car, determined from
the amount with which it was included in that category. Income or loss calculated as the
difference between the means obtained from the alienation of the car and its value basis is
recognized as income or loss of the tax period in which the alienation took place. The value
basis of the car is its reduced value with the amount of calculated wear and tear.
(3) A fixed asset shall be first included into the respective category of property upon its
putting into use.
(4) The initial value of a property owned by the taxpayer on 1 January 1998 shall be its value
basis, determined according to Article 38 para. (1) and (2),at that date. In this case, the
calculations of the depreciation and all other adjustments of the value for the preceding
periods shall be made in accordance with the legislation in force for the respective period.The
value basis of each fixed asset is determined as established by the Government.
(5) If at the end of the fiscal year the respective category counts no property or the remaining
amount is less than 6000 lei, the remaining value shall be deducted after the adjustments
provided for in para. (1) and (2) of this Article and Article 26 para. (3) shall be made.
(6) Deduction of expenses related to investigations and scientific research, paid or incurred
during the fiscal year as current expenditures is allowed.
(7) The provisions of para. (6) shall not be applied to land or other depreciable property, as
well as to any other expenditures paid or incurred for the purpose of discovering or
ascertaining the place, extent and quality of any natural deposit.
(8) Expenditures made for the maintenance of the property shall be deducted as follows:
a) if the expenditures for the maintenance of the property made during the fiscal year do not
exceed 15% of the value basis for the respective property category (determined without taking
into account the changes during the respective fiscal year), these expenditures shall be
allowed as a deduction in the respective year;
b) if the expenditures for the maintenance of the property made during the fiscal year exceed
15% of the value basis of each object pertaining to I property category and the value basis for
II-V property categories, the amount of this surplus shall be considered as expenditures for
improvement and shall be reflected in the increase of the value basis for each object in I
property category and the value basis of II-V property categories.
(9) By way of derogation from para. (8) letter a) and b), the following deduction shall be
allowed in the respective fiscal period:
a) expenditures for renovation of roads as current expenditures;
b) expenditures related to the maintenance of fixed assets which do not fit the provisions of
Article 26 para. (2) and which are used for the performance of entrepreneurial activity of the
business according to the rent (renting) contract – expenditures which, according to the above
mentioned contract, must be covered by the lessor. A deduction within the limit of 15% of the
calculated amount of rent paid throughout the fiscal period is allowed.
(10) Value basis of the fixed assets for each category of property shall be adjusted by:
a) the amount of the VAT to be credited in accordance with the present Code, calculated on
the basis of the balance value of the sold fixed assets, which are recorded in the accounting
books with the VAT;
b) the amount of the estimated residual value of the fixed assets in case these are included in
the loss account due to total depreciation;
c) positive differences resulting from the reevaluation made in accordance with Chapter IV of
the Law No 1164-XIII from 24 April 1997 on entering into force of Titles I and II of the Tax
Code.
(11) For fiscal reasons, differences resulting from the reevaluations of fixed assets shall not be
recognized.
[Article 27 amended by Law no 108-XVIII from 17.12.2009, in force from 29.12.2009]
[Article 27 amended by Law no. 177-XVI from 20.07.2007, in force from 10.08.2007]
[Article 27 amended by Law no. 111-XVI from 27.04.2007, in force from 11.05.2007]
[Article 27 amended by Law No 267-XVI, dated 23 December 2011, in force since 13

January 2012]

January 2010]
[Article 27 supplemented by Law No 111-XVI, dated 27 April 2007, in force since 11 May
2007]
Article 28. Depreciation of intangibles
A deduction for the depreciation of each unit of depreciable intangibles (invention patent,
copy right and related rights, drawings and industrial models, contracts, special rights, etc.)
having a limited life span calculated by the linear method, shall be allowed.
[Article 28 amended by Law No 111, dated 17 May 2007, in force since 26 June 2012]
Article 29. Deduction of expenditures related to the extraction of irrecoverable natural

resources
(1) Deduction of expenditures related to the extraction of irrecoverable natural resources shall
be allowed in accordance with Article 24 para. (1).
(2) Costs related to the exploration and exploitation of deposits of natural resources, covered
before the actual exploitation, as well as payments as interest shall reflect on the increase of
the value of the natural resources.
(3) The size of the deduction of expenditures related to the extraction of natural resources
shall be determined by multiplying the value basis of the natural resources by the result
obtained from dividing the volume of extraction throughout the fiscal year to the estimated
total volume of extraction for a certain natural resource (in actual measurement).
(4) The deduction of future costs on re-processing of lands shall be allowed within the limits
of the calculated amount that shall be determined as a ratio between the expenditures required
for processing and the balance of industrial reserves of useful substances from the respective
deposit, multiplied by the volume of the useful substances extracted throughout the reporting
period.
(5) The deduction of future costs related to the recovery of losses from agricultural production
when lands are provided by a Government Decision shall be allowed within the limits of the
calculated amount that is determined as ratio between the cost of losses to the balance of
industrial reserves against the existing provided land, multiplied by the volume of useful
substances extracted throughout the reporting period.
Article 30. Restrictions on deductibility of taxes and fines
(1) No deduction of income tax set in the present title, of penalties and fines provided for in
this code, as well as fines and penalties payable on other taxes, fees and liabilities to the
budget, of fines and penalties applied for violation of normative acts shall be allowed.
(2) No deduction for taxes paid on behalf of someone other than the taxpayer shall be allowed.
Article 31. Restrictions on other tax deductions
(1) A deduction of any bad debt shall be allowed in accordance with the legislation should
this debt be created in connection with the entrepreneurial activity.
(2) No deduction of payments to reserve funds, except for reduction for credit losses and
contingent liabilities to financial institutions, made in accordance with para. (3) and for losses
on loans and related interests (commissions), for microfinance organizations made in
accordance with para. (4) shall be allowed.
(3) Financial institutions shall be allowed to deduct allocations to the losses on assets,
contingent liabilities, which volume shall be determined by regulations approved by the
National Bank of Moldova.
(4) Microfinance organizations shall be allowed deductions of commissions for covering

eventual losses which related to unpaid loans and related interest, the amount of which shall
be determined according to internal rules of the National Commission for Financial Markets
on the classification of loans and formation of commissions for covering eventual losses,
determined by unpaid loans and related interest.
(5) Banks accepted and compelled by the National Bank of Moldova to participate in the
pooling of Banking Deposit Guarantee Fund shall be allowed to make deductions of annual
obligatory payment, initial and quarterly contributions and special contributions made by
banks to the above mentioned fund, set by the Law No 575-XV from 26 December 2003 on
guaranteeing of banking deposits of individuals.
(51) Producers of wine products, obliged to contribute to the pooling of Wine and Vine Fund,
shall be allowed to make deductions of contributions to the mentioned fund, set by the Wine
and Vine Law No 57-XVI from 10 March 2006.
(6) Leasing companies shall be allowed the deduction of commissions intended for covering
the debts related to the non-recovery of leasing rates and interests up to 5%, including from
the average weighted balance of the debts related to leasing contracts if these commissions
fulfill in aggregate the following conditions:
a) are not guaranteed by other person;
b) are other person’s debt, who is not affiliated to the taxpayer.
[Article31 amended by Law No 262, dated 26 November 2012, in force since 11 February
2013]
[Article31 amended by Law No 267, dated 23 December 2011, in force since 13 January 2012]
Article 32. Carry-over of losses
(1) If during one taxable year the business deductions of the taxpayer exceed his/her gross
income for that year, the amount of the losses resulting from such activity shall be a carried
over to the following three years, spread to equal parts.
(2) The amount of the carryover to fiscal years following that when the losses occurred equals
the total amount of losses, reduced with the total amount allowable for deduction in each of
the following two years.
(3) If the taxpayer had losses during more than one year, the provisions of this article shall
also be applied to such losses in the order in which they arose.
[Article 32 amended by Law No 178, dated 11 July 2012, in force since 14 September 2012]
2012]
Chapter 4
EXEMPTIONS AND OTHER TAX DEDUCTIONS
Article 33. Personal exemptions
(1) Each taxpayer (resident individual) is entitled to a personal exemption amounting to 9120
lei per year.
(2) The amount of personal exemption, provided for by para. (1), shall be 13560 lei per year
for every individual who:
a) suffered from radiation sickness caused by the Chernobyl nuclear station accident;
b) is handicapped and it has been established that the handicap is the result of the Chernobyl
nuclear station accident;
c) is a parent or spouse of a soldier who died or is missing following the defense of the
territorial integrity and independence of the Republic of Moldova, as well as in the
Afghanistan war;
d) is handicapped following the defense of the territorial integrity and independence of the
Republic of Moldova, as well as in the Afghanistan war;
e) is handicapped as a result of war, invalid from childhood, invalid of I and II grades;
f) is a pensioner-victim of political repressions and subsequently rehabilitated.
[Article 33 amended by Law No 178, dated 11 July 2012, in force since 01 January 2013];
2012]

January 2010]
Article 34. Exemptions granted to spouse
(1) A resident individual who is officially married shall be entitled to a supplementary

allowance of 9120 lei per year provided that the spouse does not enjoy a personal exemption.
(2) A resident individual who is officially married to any individual provided for in Article 33
para. (2) is entitled to a supplementary exemption of 13560 lei per year, provided that the
spouse does not enjoy a personal exemption.

December 2009];
[Article 34 amended by Law No 178, dated 11 July 2012, in force since 01 January 2013]
2012]

January 2010]
Article 35. Exemptions for dependants

(1) The taxpayer (resident individual) is entitled to an exemption amounting to 2040 lei per
year for each dependant, except for invalids from childhood, for whom the yearly exemption
amounts to 9120 lei.
(2) For the purpose of this title, a dependant is an individual who meets all of the
requirements below:
a) is an ancestor or descendant of the taxpayer or taxpayer’s spouse (parents or children,

including adoptive parents and adopted children);
b) resides or does not reside with the taxpayer, but is a full time student at an educational
institution during more than 5 months in the fiscal year;
c) is maintained by the taxpayer;
d) whose income does not exceed 9120 lei per year.
(3) The guardian and trustee of children aged between 14 and 18 years are entitled to an
additional exemption in the amount specified in paragraph (1), as appropriate, for each person
under tutorship and/or guardianship, which meets requirements specified in paragraph (2)
letter d).
(4) The exemption for the dependants is offered beginning with the next month following the
month when this right appeared, under the conditions provided for in para. (2) and (3).

December 2009]
2012]

January 2010]
Article 36. Other deductions
(1) Each resident taxpayer is entitled to a deduction of any donations made by the taxpayer
during the fiscal year as philanthropy or sponsorships, provided that this amount does not
exceed 10% of the taxable income. In this respect, the taxpayer’s taxable income shall be
determined regardless of the exemptions allowable in accordance with the provisions of this
chapter.
(2) According to this article, only donations as philanthropy or sponsorships to public
authorities and public institutions provided for in Article 51, non-governmental organizations
provided for in Article 52para. (1) and in Article 533, as well as to family children homes may
be deducted.
(3) Donations as philanthropy or sponsorships shall be deducted only if they are confirmed in
the manner set by the Government.
(4) A deduction of investment costs within the limits of investment income which relate to the
following shall be allowed:
a) ordinary and necessary expenses, paid or incurred throughout the fiscal year with the view
to earning investment income;
b) interests on debt, should the interest not exceed the amount of investment income.
(5) A deduction of obligatory payments to the Republican fund and local funds for providing
social support to the general public, paid throughout the fiscal year in the amounts determined
by the legislation.
(6) A deduction, within the limits set by the legislation, of the amounts for obligatory
healthcare insurance premiums calculated by the employer, as well as of the amounts for
obligatory healthcare insurance premiums paid by insured individuals according to the
legislation, is allowed.
(7) It shall be allowed to deduct obligatory contributions to the state social security budget
made by individuals during the fiscal year in the amounts provided for by the legislation.
2012]

January 2010]
Chapter 5
CAPITAL GAIN AND LOSS
Article 37. Recognition and determination of capital gain and loss
(1) Except as otherwise provided in this Title, the full amount of the capital gain or loss on the
sale, exchange, or other way of alienation (take out) of capital assets shall be recognized in
full amount.
(2) Capital assets include:
a) shares and other titles on property used in business activity;
b) documents serving as evidence of indebtedness;
c) private property not used for business activity, which is sold at a price that exceeds its
adjusted value basis;
d) land;
e) options to purchase or sell capital assets.
(3) The right to receive income from capital assets for a period that exceeds 10 years is
considered a capital asset, if treated separately.
(4) The amount received from sale, exchange or other disposition (take out) of capital assets
shall be equal to the amount of money received plus capital assets at their fair market value,
received in other than money form.
(5) The amount of capital gain from sale, exchange and other way of alienation (take out) of
capital assets shall be equal to the excess of the amount received divided by the adjusted value
basis of such assets.
(6) The amount of capital loss from sale, exchange or other way of alienation (take out) of
capital assets shall be equal to the excess of the adjusted value basis of such assets divided by
the income received.
(7) The amount of capital gain for the fiscal year is equal to 50% of the excess amount of
capital gain recognized over any capital loss incurred in that taxable year.
Article 38. Terms related to capital assets
(1) The value basis of capital assets means:
a) the value of capital assets purchased or constructed by the taxpayer;
b) the adjusted value basis of the capital assets:
- for the person who transfers capital assets to the taxpayer; or
- for capital assets exchanged for the new assets.
(11) The value basis of the shares shall not be increased with the amount of the dividends as
shares that don’t modify in no way the shares of the shareholders in the business capital and
that were distributed in the tax periods until 2009 inclusively.
(2) The adjusted value basis of capital assets shall be increased (or reduced) appropriately
with the amount of the compensation furnished (or received) by the taxpayer.
(3) The value basis of all non-depreciable capital assets held by the taxpayer on January 1,
1998, shall not be less than their value on that date or the market value of the identical assets.
At the discretion of the taxpayer, such value can be estimated as the adjusted value basis of
capital assets multiplied by the appropriate coefficient for the year of acquisition, as approved
by the Government.
(4) The adjusted value basis of capital assets shall be the basis of capital assets:
a) reduced by the amount of depreciation, depletion or other modification of the value of

capital assets cancelled from fixed assets account;
b) increased by the amount of improvements or other changes in the value of capital assets
added to the fixed assets account.
(5) Reductions and increases to the adjusted value basis of capital assets for the period before
January 1, 1998 shall be made under the normative acts in force until that date.
(6) The value basis of the capital assets shall be adjusted with the positive differences as a
result of its re-evaluation performed in accordance with the chapter IV of Law No 1164-XIII
from 24 April 1997 designed to apply Title I and Title II of the Tax Code.
[Article 38 supplemented by Law No 267, dated 23 December 2011, in force since 13 January
2012]
[Article 38 supplemented by Law No 111-XVI, dated 27 April 2007, in force since 11 May
2007]
Article 39. Limitations to the deductions of capital losses
(1) The taxpayer (physical or legal person) is allowed to deduct capital losses only within the
limits of the capital gains.
(2) Capital losses disallowed for deductions in the respective taxable year as per para (1),
shall be treated as capital losses incurred in the next year.
(3) Restrictions on capital loss deductions envisaged in para (1) shall not be applied with
respect to the physical person in the taxable year when she/he died.
Article 40. Property re-distribution (transfer) between spouses
(1) Capital gain or loss shall not be recognized in the cases of the property redistribution
(transfer):
a) between spouses; or
b) between former spouses, if such a redistribution (transfer) is a result of a common property
settlement incident to the divorce.
(2) The value basis of the property under para (1) for beneficiary shall be the adjusted value
basis of the transferor.
Article 41. Tax relief on sale of principal residence
(1) In the case of sale, exchange or other form of disposal of the taxpayer’s principal
residence, the capital gain shall be recognized, with exceptions provided under para (3).
(2) For the purpose of this title, the principal residence of the taxpayer shall be treated as such
if the residence was owned by the taxpayer for a period of 3 years on the date of disposal, and
it must have been the taxpayer’s principal residence throughout such period.
(3) The amount of taxable capital gain shall be reduced by MDL 10.000 with respect to any
residence for each year after 1997, during which the taxpayer owned the residence and used it
as his/her principal residence. This provision shall not be applied in the case of the principal
residence with the value base estimated in the established way.
(4) No deduction for loss shall be allowed on the sale or exchange of property used as a
principal residence.
Article 42. Donations
(1) It is considered that the person, who makes a donation, actually sold the donated goods at
the price that represents the maximum size of its adjusted value basis, or its market value on
the date of donation. The adjusted value basis of the property on the date of donation shall be
estimated according to the provision of Article 26 and para (1) and (2) of Article 38 for each
item donated separately.
(2) The value basis of the donated property, for the donee, shall be the amount determined
according to para (1).
(3) The donor of a monetary donation shall be treated as having received income in the
amount of the donated money.
Article 43. Property passing at death
(1) On the date of death of the taxpayer, all his/her property (other than tax exempt property)
shall be inherited and shall be treated as having been sold at its fair market value.
(2) The value basis of property under para (1) shall be equal to its fair market value.
(3) The value basis of exempt property shall be equal to the adjusted value of the property of
the deceased person.
(4) The exempt property includes:
a) the principal residence remained after the owner’s death;
b) tangible private property of the deceased person, which was neither business property, nor
investment property, except for the cases envisaged in let. c);
c) private tangible property of the deceased member of an agricultural household (farm), in

case of its inheritance by a member of this household or a person becoming member of this
household;
d) annuities and other income from the property, which will yield periodic payments that are
taxable to the successors.
(5) If the control interest (50% or more in the value of equity in an entity) of a business of
small and medium sized enterprises sector, by reason of death of the owner, passes to the
successors of the deceased, the successors, in lieu of recognition of the capital gain or loss
provided by para (1), may select to have their respective bases in such controlling interest
determined by reference to the decedent’s adjusted value basis for such controlling interest.
(6) If at the time of death, the taxpayer owned controlling interests in more than one business
of small and medium sized enterprises sector, the provisions of para (5) shall apply only with
respect to one business selected by the members of the decedent’s immediate family of the
first line of relationship.
[Article 43 modified by Law No.37-XVI, dated 23 February 2007, in force since 16 March
2007];
Chapter 6
ACCOUNTING PROVISIONS
Article 44. Methods of accounting and their application
(1) Except as otherwise provided, the following methods of accounting shall apply:
a) for physical persons - cash or accrual method of accounting;
b) for legal persons -accrual method of accounting;
(2) The cash method of accounting is the method under which:
a) income is reported for the taxable year when it is received in cash (or its equivalent) or in
other tangible property;
b) the deduction is allowed for the tax year when the expenses were incurred, unless such
expenses must be taken into account for a different taxable year to correctly reflect the income.
(3) The accrual method of accounting is a method under which:

a) income is reported for the year when it was earned;
b) deductions are allowed for the taxable year when expenses or other payments were accrued,
incurred, provided that such expenses and payments are not to be accounted for a different tax
year to correctly reflect income.
[Para. 4 amended by Law No 33, dated 06 March 2012, in force since 25 May 2012]
(5) A taxpayer using the accrual method cannot take any deductions before the payments are
actually made, if he/she has a liability to a related person who uses the cash method.
(6) For the purpose of correct reflection of income from business activity, the State Tax
Service is authorized to require a person who operates a large business to use the accrual
method of accounting.
(7) For tax purposes there can be used methods of financial evidence based on the provisions
of the National Accounting Standards and International Financial Reporting Standards that do
not contravene the provisions of this Title.
(8) If a taxpayer’s method of accounting is changed, the corresponding adjustments in the

items of income, deductions, credits and other operations shall be made so that no item is
omitted or repeated. If the change in the method of accounting caused the taxpayer’s taxable
income for the first year under the new method be greater, then the excess amount resulting
solely from the change in the accounting method shall be distributed in equal parts for the
current taxable year and for each of the following 2 years.
(9) The incomes and expenses resulted from passing from the National Accounting Standards
to the International Financing Reporting Standards, are not recognized for tax purposes.
[Article 44 amended by Law No 33, dated 06 March 2012, in force since 25 May 2012]
2012]

January 2010]
Article 45. Percentage of completion method
(1) The income, deductions, credits and other operations with respect to long-term contracts
(agreements) shall be taken into account under the percentage of completion method.
(2) For the purpose of this title, the term long-term contract (agreement) means any contract
with respect to manufacture, construction, installation or assembly, which is concluded for a
period of at least 24 months.
(3) All incomes and expenses shall be accounted for as established by the Government, in the
taxable year covered by the long-term contract (agreement) period, on the basis of estimates
of the percentage of completion of the work under the contract (agreement) for the
corresponding year. Tax returns for such year, except for the year of completion of the
contract (agreement), shall be filed under the percentage of completion method.
(4) Upon the completion of the contract (agreement), for the purpose of determining the
accuracy of interest payments (penalties, interest), the allocation of tax to the taxable years
under the percentage of completion method, shall be re-determined on the basis of real
indexes. Interest on any underpayment or overpayment of tax for any year resulting from such
re-determination, shall be determined under this Code, and shall be payable on the due date
for filing the income tax return for the year in which the contract (agreement) in completed.
This provision shall apply to any long term contract (agreement) on the date of furnishing the
income tax return for the year in which the contract (agreement) was completed, and not on
any earlier date.

January 2010]
Article 46. Methods of reporting inventories
(1) Any person who maintains inventory of goods and materials for production process or
inventory of finished goods shall keep the accounting of such inventories, if this is necessary
to clearly reflect income.
(2) Farming households (farms) shall not be required to use the inventory methods with
respect to agricultural production, unless the income is generated from processing agricultural
products.
(3) The accounting method for inventory of goods and materials shall be applied by the
taxpayer in accordance with the provisions of the National Accounting Standards and
International Financing Reporting Standards.
Article 47. Reporting of income from joint property
Income derived from jointly held property shall be treated as income obtained by the co-
owners in proportion to their respective share in the property.
Article 48. Reporting of recouped deductions
If previously deducted expenses, losses or bad debts are recovered during the tax year, the
amount received is accounted for and included in the gross income of the taxpayer for the
year in which it is recovered.
Chapter 7
TAXATION OF SPECIAL CATEGORIES OF TAXPAYERS
Article 49. Businesses with the residence in free economic zones

The taxation of the residents of the free economic zones has the following particularities:
a) the tax on the income of the residents, obtained from the export of goods (services)
originating from the free economic zone outside the customs territory of the Republic of
Moldova, or obtained from the delivery of goods (services) produced in the free economic
zone by other residents of the free economic zones for the goods intended for export, is levied
in a proportion of 50% of the rate established in the Republic of Moldova;
b) the income tax from the activity of the residents of the free economic zone, except for the
one stated in let. a), is levied in a proportion of 75% of the rate established in the Republic of
Moldova;
c) the residents that invested in the fixed assets of their enterprises and/or in development of
the infrastructure of the free economic zone a capital equivalent to at least one million USD,
are exempted of the income tax payment for the income obtained from export of goods
(services) originating from the free economic zone outside the customs territory of the
Republic of Moldova, or obtained from the delivery of goods (services) produced in the free
economic zone by other residents of the free economic zones for the goods intended for
export, for a period of 3 years, starting with the quarter immediately following the quarter,
when the indicated amount of investments was reached;
d) the residents who invested in the fixed assets of their enterprises and/or in development of
the infrastructure of the free economic zone a capital equivalent to at least five million USD,
are exempted of the income tax payment for the income obtained from export of goods
(services) originating from the free economic zone outside the customs territory of the
Republic of Moldova, or obtained from the delivery of goods (services) produced in the free
economic zone by other residents of the free economic zones for the goods intended for
export, for a period of 5 years, starting with the quarter immediately following the quarter,
when the indicated amount of investments was reached;
[Article 49 amended by Law No 307, dated 26 December 2012, in force since 04 February
2013]
[Article 49 in the redaction of the Law No 267, dated 23 December 2011, in force since 13
January 2012]

January 2010]
[Article 49 amended by Law No 144-XVI, dated 22 June 2007, in force since 06 July 2007]
[Article 49 supplemented by Law No 144-XVI, dated 22 June 2007, in force since 06 July
2007]
[Article 49 amended by Law No 37-XVI, dated 23 February 2007, in force since 16 March
2007]
Article 49¹. Organizations in the field of science and innovation
[Article 49¹ excluded by Law No 267, dated 23 December 2011,in force since 13 January
2012];
Article 49². Tax benefits for investments
[Article 49² excluded by Law No 267, dated 23 December 2011, in force since 13 January
2012];
[Article 49² amended by Law No 162, dated 22 July 2011, in force since 14 October 2011];
Article 50. Insurance / reinsurance business
(1) The provisions of this article shall apply to the taxpayers that carry out insurance /
reinsurance activities.
(2) The deduction shall be allowed for the insurance amounts and compensations, and other
distributions made by the insurer / reinsurer in favor of the insurant / third person or the
policyholder and / or the reinsurant under the concluded insurance and / or reinsurance
contracts.
(3) The deduction of insurer’s expenses related to the formation of the technical and
mathematic reserves, shall be allowed within the limits established by the Government.
[Article 50 in the redaction of the Law No 251-XVI, dated 22 November 2007, in force since
05 February 2008]
Article 51. Exempted government authorities and public agencies
Public authorities and public agencies financed at the expense of the national public budget
are tax exempt.
Article 51¹. Public and private health and sanitary institutions
The public and private health and sanitary institutions are exempted of the income tax
payment for the income obtained from the activity of health services provision related to the
accomplishment of the unique Program of mandatory health insurance (in accordance with the
contracts concluded with the National Company for Health Insurance).
[Article 51¹ amended by Law No 177-XVI, dated 20 July 2007, in force since 10 August 2007]
Article 51². Administration of the free economic zone

The financial sources of administration of the free economic zone stipulated in art. 5 para.(4)
from the Law No 440-XV from 27 July 2011 concerning the free economic zones are tax
exempt.
[Article 51² introduced by Law No 307, dated 26 December 2012, in force since 04 February
2013]
Article 51³. Educational institutions
The educational institutions are exempted of the income tax payment for the income obtained
from the delivery of services, goods related to the instructive and educational production
process on the condition of allocating the means obtained from the delivery of these services,
goods for general training.
[Article 51³ introduced by Law No 307, dated 26 December 2012, in force since 04 February
2013]
Article 52. Tax exempt non-profit organizations
(1) Tax exempt non-profit organizations include the organizations registered according to the
legislation in force.
(2) Non-profit organizations shall be tax exempt if they meet the following requirements:
a) organizations which are registered or established as per law of the Republic of Moldova
and specify in their articles of association, regulations or other document the specific types of
activity carried out by them;
b) in the articles of association, regulations or other document, there is indicated the

prohibition on distribution of special destination means, of other means and incomes from the
activity corresponding to the articles of association or of the property among its founders,
members or employees, including in the process of reorganization and liquidation of the non-
profit organization;
c) special destination means, other means and incomes resulted from the activity, property of
the organization are used as provided for in the articles of association, regulations or other
document;
d) don’t use the special destination means, other means and incomes resulted from the activity
corresponding to the articles of association for the convenience of a founder, a member of the
organization or an employee;
e) don’t support the political parties, electoral blocks or candidates for the local and central
governments and don’t use the special destination means, other means and incomes resulted
from the activity corresponding to the articles of association or from the property for
financing them.
(3) Limitations under para. (2) let. d) shall not be applied to political parties and other social
and politic organizations.
(4) The right to the exemption from the income tax payment is realized through the
application submitted by the non-profit organization to the territorial body of the State Tax
Service. The exemption period begins with the tax period from the registration date of the
non-profit organization according to art. 21 para.(2) if the application concerning the
exemption from the income tax payment was submitted until the date of 31 December of the
reporting tax year.
(5) The template of the application concerning the exemption from the income tax payment is
elaborated by the Main State Tax Inspectorate and approved by the Ministry of Finance.
(6) If the requirements provided for in para. (2) are not fulfilled, the non-profit organization
shall be taxed in the established general way.
(7) The non-profit organizations that misuse the special destination means or use the property,
other means and incomes from the activity corresponding to the articles of association for
purposes non-provided for in the articles of association, regulations or other documents,
calculate and pay the income tax at the rate provided for in art. 15 let. b) from the misused
amount.
[Article 52 amended by Law No 62, dated 30 March 2012, in force since 03 April 2012]
January 2012];

January 2010];
2008];
Article 53. Unrelated business
[Article 53 excluded by Law No 267, dated 23 December 2011, in force since 13 January
2012]
Article 53¹. Enterprises established by the societies of blind, deaf persons and invalids
The enterprises established with a view to the achievement of the statutory goals of the
societies of blind, deaf persons and invalids are exempted of the tax payment.
Article 53². Savings and Loan Associations of citizens
The Savings and Loan Associations of citizens are exempted of the tax payment.
[Article 53² amended by Law No 172-XVI, dated10 July 2008, in force since 25 July 2008]
Article 53³. Trade Unions and Employer’s Associations
The trade unions and Employer’s Associations are exempted of the income tax.
[Article 53³ amended by Law No 108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 54. Foreign state organizations, international organizations and their personnel
(1) The income of the diplomatic missions and other assimilated missions in the Republic of
Moldova, diplomatic and consular representatives, administrative and technical personnel and
their service personnel, as well as their family members (if they are not citizens of the
Republic of Moldova or if they do not have permanent residence in the Republic of Moldova)
shall be exempt from tax.
(2) Any exemption under this article shall be conditioned on the granting of reciprocal rights
by the governments concerned.
(3) In accordance with the international treaties on technical and humanitarian assistance,
which the Republic of Moldova is part of, the income of the foreign and international
organizations and their foreign employees (consultants) that operate within the framework of
the abovementioned international treaties shall be exempt from tax. Except if otherwise
provided in the mentioned international treaties, a tax shall be imposed on income of resident
employees working under such treaties. The list of international treaties on technical
assistance to which the Republic of Moldova adhered and list of projects of technical
assistance shall be approved by the Government.
2012];
Chapter 71
TAX REGIME OF THE BUSINESSES SUBJECTS OF THE SMALL AND MEDIUM

ENTERPRISES
[Chapter 71 introduced by Law No 267, dated 23 December 2011, in force since 13 January
2012]
Article 54¹. Subjects of taxation
(1) The subjects of taxation are the businesses that are not registered as VAT payers, except
for the farming households (farms) and individual entrepreneurs.
(2) The businesses that correspond to the provisions of para. (1) and that, on the 31 December
of the tax period preceding the reporting tax period, obtained income from operational
activities in amount up to 100000 lei and use the tax regime provided for by the present
chapter.
(3) The businesses mentioned in para. (1) that, on the 31 December of the tax period
preceding the reporting tax period, obtained income from operational activities from 100000
up to 600000 lei can choose the tax regime provided for by the present chapter or the tax
regime applied in the general way established from the moment when they are voluntarily
registered as VAT payers.
(4) The business that during the reporting tax period, become VAT payers will apply the tax
regime in the general way established from the moment when they are voluntarily registered
as VAT payers.
(5) The businesses that during the reporting tax period, stopped being VAT payers will apply
the tax regime provided for by the present chapter from the moment mentioned in art.113 para.
(4).
(6) The business that apply the tax regime according to the present chapter use the evidence
rules provided for in chapter 6 from the present title.
[Article 54¹ amended by Law No 178, dated 11 July 2012, in force since 14 September 2012]
Article 54¹/1. Tax period
(1) By tax period is understood the calendar year at the ending of which the income from the
operational activity is determined.
(2) For the new created businesses, the tax period is considered the period from the
registration date of the business and until the end of the calendar year.
(3) For the liquidated or reorganized businesses, the tax period is considered the period from
the beginning of the calendar year until deregistration date of the business from the State
Register.
(4) By derogation from the provisions of para. (1) of the present article, for the businesses
mentioned in art. 54¹ para. (4), the tax period concerning the application of the tax regime
according to the present chapter is considered the period from the beginning of the calendar
year until their registration date as VAT payers.
(5) By derogation from the provisions of para. (1) of the present article, for the businesses
mentioned in art. 54¹ para. (5), the tax period concerning the application of the tax regime
according to the present chapter is considered the period from the date when they stopped
being VAT payers and until the end of the calendar year.
[Article 54¹/1 introduced by Law No 178, dated 11 July 2012, in force since 14 September
2012]
Article 54². Object of taxation
The object of taxation is the income from the operational activity obtained during the
reporting tax period.
[Article 54² amended by Law No 178,dated 11 July 2012, in force since 14 September 2012]
Article 54³. Tax rate
The income tax rate constitutes 3% from the object of taxation.
Article 544. Way of calculation, payment and reporting
(1) The calculation of the income tax is done by applying the tax rate on the income from
operational activity.
(2) The calculation of the income is done quarterly. The payment to the budget is done in one
month time limit from the end of the corresponding quarter.
(3) The income tax report is presented not later than 31 March of the year following the
reporting tax period.
(4) The form and the way of filling in the income tax report is approved by the Ministry of
Finance.
[Chapter 71 introduced by Law No 267, dated 23 December 2011, in force since 13 January
2012]
Chapter 8
TAX REGIME OF ORGANIZATION, LIQUIDATIONAND
REORGANIZATION OF BUSINESSES
[Denomination of chapter 8 supplemented by Law No 177-XVI, dated 20 July 2007, in force

since 10 August 2007]
Article 55. Contributions to the capital
(1) Contributions with assets to the capital of a business in exchange for an equity interest
therein shall not be subject to taxation.
(2) For a person that has contributed with assets, the value basis of property securities (shares,
participation certificate, and other documents that confirm participation in the capital of a
business) is equal to the adjusted value basis of the assets transmitted as contribution.
[Article 55 in the redaction of the Law No 177-XVI, dated 20 July 2007, in force since 01
January 2008]
Article 56. Payments made by economic agents
(1) If a business makes in-kind payments to its shareholders (associated persons) in

conformity with their equity interest (whether as a dividend, as a liquidating distribution, or
otherwise), the entity shall recognize gain or loss as if such property had been sold to the
shareholder (associated person)at its market value by the business.
[Para. 2,3 art. 56 excludedby Law No 267, dated 23 December 2011, in force since 13 January
2012]
[Article 56 amended by Law No.177-XVI, dated 20 July 2007, in force since 10 August 2007]
Article 57.Liquidation of a business
(1) In the case of a partial liquidation of a business, the liquidated part shall be treated as
income, whether or not any redemption of stock is involved.
(2) In the case of the complete liquidation of a business:
a) such business shall take into account gain or loss as if it had sold the distributed property as
a result of liquidation at its market value;
b) the recipients of the distributed property shall be treated as if they had exchanged their
equity interest in the liquidated business for an amount equal to the market value of the
distributed property.
(3) In the case of a complete liquidation of a subsidiary (daughter-company), the parent

company shall not take into account the gain or loss from sale of the property of the liquidated
subsidiary (daughter-company).
(4) An enterprise shall be considered a subsidiary (daughter-company), if the parent company

is in control of the subsidiary during the entire period of liquidation as defined by article 55
para (2).
(5) The period for completion of a liquidation of a business, and other requirements for
qualification as a complete liquidation shall be established under the legislation.
Article 58.Reorganization of a business
(1) The reorganization of a business means a fusion (merger and absorption), split up
(division and separation), or transformation of a business.
(2) For the purpose of this title, reorganization of a business as defined in para. (1) is equal to:
a) the acquisition of control over a business solely in exchange for voting interests in the
acquired entity;
b) the acquisition of substantially all the assets of a business solely in exchange for voting
interests in the acquired entity.
(21) For the purpose of this title, by control is meant holding a participation share in the
capital of a business, which includes:
a) at least 80% of the rights of decisive vote of all the forms of participation with the right to
decisive vote;
b) at least 80% of the total number of shares, in the case of any other type of participation.
(3) In the case of reorganization, the acquiring business shall succeed the accounting method
of the acquired business, together with its inventories, loss carry-forwards, dividend accounts
and other items related to taxation in such a manner that the acquiring business takes the place
of the acquired business with respect to such items.
(4) Reorganization of a business may be qualified or non-qualified, as shall be determined by

the State Tax Service.
(5) A qualified reorganization means a full or partial reorganization of a business pursuant to

a plan of reorganization for business purposes, and which does not have as its purpose or
effect avoidance of tax by an entity or shareholder (associated person).
[Article 58 supplemented by Law No 177-XVI, dated 20 July 2007, in force since 01 January
2008]
Article 59. Rules applicable in the case of liquidation or reorganization of a business
(1) In the case of liquidation or reorganization of a business:
a) a series of related transactions shall be treated as one transaction;
b) a transaction’s form shall be disregarded where it does not affect the transaction’s
substance;
c) any business reorganization that is not a qualified reorganization shall be treated as a sale
of the business and of each of its assets;
d) if the State Tax Service determines that one or more parties involved in the transaction is a
non-resident person, the increase of capital, a complete liquidation, or a reorganization of the
business may qualify for the non-recognition of a gain or loss.
(2) In the case of a qualified reorganization:

a) the value basis of the property held by the reorganized business shall be determined by
reference to the value basis of such property immediately before the reorganization,
b) redistribution (transfer) of property of the business among the parties to the reorganization
shall be tax-free, but
c) any compensation received by any person (including any party to the reorganization) which
does not consist of an equity interest in the capital of any party shall be treated as a payment
to the recipient.
(3) A party to the reorganization means the following:
a) acquiring business, which acquires equity interests in (or assets of) another business,
b) acquired business the equity interest in which, or the assets of which, are acquired,
c) any business created as a result of reorganization,
d) the business, equity interest in which (or assets of which) have been acquired from another
in the process of reorganization.
(4) If in any qualified reorganization an equity interest in a party to the reorganization is

distributed to any shareholder (associated person) of a party to the reorganization, such
distribution shall be received by such shareholder tax-free.
(5) In the case of reorganization with partial liquidation of a business, that part of a
reorganization which constitutes liquidation shall be taxed under the rules for a complete
qualified reorganization.
Chapter 9
RULES RELATING TO COMPANIES AND INVESTMENT FUNDS
Article 60. Determination of income (or loss) of a joint stock company
(1) The income (or loss) of a company shall be considered as the income (or loss) of a legal
person using the accrual method of accounting, except that the following shall not be allowed
to the company:
a) deduction of donations for philanthropic and charitable purposes, under Article 36;
b) any carry-forward of loss under Article 32.
(2) In determining the income of a member of a company for the taxable year, there shall be
taken into account separately such member’s distributive share of each item of the joint stock
company income (or losses), capital increase (or decrease), deductions, credits, and charitable
contributions for such year.
(3) Each component of income (or losses), capital increase (or decrease), deductions, credits
and charitable contributions shall be treated as distributed among the members of the
company, whether or not distributed.
(4) The Main State Tax Inspectorate under the Ministry of Finance regulates through its
instructions the method of accounting for all items of income, where a separate statement of
such items is not necessary to clearly reflect the income of the member.
(5) A member of the company shall not be allowed a deduction for his or her distributive
share of a loss to the extent it exceeds the adjusted value basis of such member’s interest in
the company, except for the case of a complete liquidation of a company.
Article 61. Payments made by a company
(1) Any payment in kind by a company shall be treated as a sale for market value of the
property involved and as a payment of a corresponding amount of money.
(2) Any payment made by a company (including a payment in case of liquidation) to a

member shall be included into the member’s income only to the extent it exceeds the adjusted
value basis of the member’s share in the company. If the aggregate amount paid in the
complete liquidation of company is less than the adjusted value basis of the member’s share in
the company, the difference shall be treated as the member’s distributive share in the loss
sustained by the company in the taxable year in which the liquidation is completed.
Article 62. Member’s share adjusted value basis
The adjusted value basis of any share of a member in a company shall be the amount such
member has contributed to the company:
a) increased by such member’s distributive share of income and gain includible in gross
income,
b) decreased by the amount of made payments, and
c) further adjusted (to the extent proper) for other items of the company’s income or costs.
Article 63. Investment funds
(1) Provisions of the present article shall apply to the investment funds activities regulated by
the legislation.
(2) Income of the Investment Fund subject to the distribution and payment to its shareholders
consists of dividends, capital gain, interest income and other incomes.
(3) The payments of an investment fund in the interest of its shareholders are made in
accordance with the legislation on investment funds.
(4) The income of the investment funds is subject to taxation in the general manner
established.
Chapter 10
TAXATION OF NON-STATE PENSION FUNDS
Article 64. Non-state pension funds
The non-state pension funds shall be considered the funds that are created and governed by
the Law No 329-XVI from 25 March 1999 concerning the non-state pension funds.
January 2012]
Article 65. Non-qualified non-state pension funds
2012]
Article 66. Deduction of contributions
(1) The amount contributed on the physical person’s behalf by the employer during the tax
year to a non-state pension fund for accumulation purposes shall be deducted from his gross
income.
(2) The physical person shall be allowed a deduction from his/her gross income equal to the
amount contributed by such physical person to a non-state pension fund.
2012]

January 2010]
Article 67. Limitations on deductible contributions
(1) In the case of a physical person, the amount deducted under Art. 66 para (1), plus the
amount deducted under Art. 66 para (2), shall not exceed 15% of the physical person’s earned
income during the tax year.
(2) For the purpose of this Title, earned income means the gross income received from
employment, from self-employment, or received otherwise in conformity with the legislation.
This term does not include pension income.
Article 68. Taxation of the non-state pension fund income
A qualified non-state pension fund income shall not be taxed. However, any payment from
the fund shall be included in the gross income of the beneficiary.
2012]
Article 69. Non-state qualified foreign pension fund
(1) Non-state qualified foreign pension fund defined by the National Commission for
Financial Markets as a non-state qualified pension fund created in accordance with the
legislation of the foreign state.
(2) Contributions made by the employer on behalf of the employee or by the employee
himself to the non-state qualified foreign pension fund shall be deducted from his/her gross
income, within the limits established in Article 67 para (1).
(3) Contributions to the non-state qualified foreign pension fund made by an employee citizen
of the Republic of Moldova, or by an employee, citizen of a foreign state, whose employment
in the Republic of Moldova is expected not to exceed 5 years, shall be deducted from his
gross income, within the limit of 15% of the income earned by the respective employee
during the fiscal year.
2012]

January 2010]
Chapter 10¹
TAXATION OF PUBLIC NOTARIES
Note: In the title and the content of the chapter 101 the word “private” is replaced by the word
“public” in accordance with the Law No 130, dated 23 December 2009, in force since 31
December 2009.
Article 691. Notary Activity
The notary activity is not an entrepreneurial activity and does not fall under the incidence of
the normative acts that regulate this activity.
Article 692. Subject of taxation
The subject of taxation is the public notary.

The object of taxation is the income of the public notary.
Article 694.Publicnotary’s expenditures
The public notary has the right to cover, from means received for the notary services, the
expenditures related to the notary activity, ensuring it from the technical –material point of
view, rent and maintenance of the notary office, payments for the services of the hired
technical personnel.
Article 695. Tax Rate
(1) The public notary is not subject to art.15 of this Code.
(2) The aggregate amount of the income tax shall be determined for the public notary at the
rate of 18% of the taxable monthly income.
[Article 695 amended by Law No.177-XVI, dated 20 July 2007, in force since 01 January
2008];
Chapter 11
TAXATION OF NON-RESIDENTS
SPECIAL PROVISIONS FOR INTERNATIONAL TREATIES
Article 70. General provisions on division of the sources of income of non-residents
(1) All income of the non-resident taxpayer shall be divided into:
a) the income received in the Republic of Moldova as a result of the entrepreneurial activity
or job based on a labor contract (agreement);
b) the income received outside the Republic of Moldova as a result of the entrepreneurial
activity or job based on a labor contract (agreement).
(2) unless otherwise stated by this chapter, when determining the taxable income of non-
residents:
a) only the income obtained in the Republic of Moldova should be taken into account;
b) it shall be allowed the deduction only of those expenditures, which are related directly to
the income mentioned in letter a), subject to taxation in the Republic of Moldova.
Article 71. Income of non-residents received in the Republic of Moldova

The following shall be considered as income received in the Republic of Moldova:
a) income from sales of goods;
b) income from rendering services, including management, financial, consulting, audit,

marketing, legal, intermediary, information services rendered to a resident or non-resident,
having a permanent residence in the Republic of Moldova, if such income are expenditures of
permanent representation office;
c) income, in a form of capital gain, obtained from the sale of real estate property located in
the Republic of Moldova, determined in accordance with art. 37-39;
d) income, in the form of capital gain, obtained from the sale of property, other than real
estate (except for goods and materials inventory), if the buyer is a resident determined in
accordance with art. 37-39;
e) dividends, including those paid as stocks or shares by a resident business;
f) interest on the State’s claims or of a resident or non-resident, having a permanent

representation in the Republic of Moldova, if such interests are expenditures of the permanent
representation;
g) income obtained from the cession of the right of claim to a resident or non-resident, having
a permanent representation in the Republic of Moldova, if such income are expenditures of
the permanent representation;
h) penalties for non-compliance or inadequate fulfillment by any person of the obligations,

including based on the works contracts (services contracts) and/or in accordance with the
contracts on foreign trade of goods delivery;
i) income in the form of fees, obtained from residents or non-residents, having a permanent
representation in the Republic of Moldova, if such incomes are expenditures of this
permanent representation;
j) royalty obtained from the residents or non-residents, having a permanent representation in

the Republic of Moldova, if such incomes are expenditures of this permanent representation;
k) income resulting from the leasing operations, rent or sub-rent, location or usufruct of the
property situated in the Republic of Moldova;
k1) income resulting from the leasing operations, rent or sub-rent, location or usufruct of the
maritime ships, aircrafts and/or rail or road transportation means, as well as containers;
l) income resulting from the premiums based on insurance or reinsurance contracts;
m) income resulting from the international maritime, air, rail or road transportation, except the
cases, when transportation is made only between the destination points situated outside the
n) income obtained as a result of the activity carried out in accordance with the labour
contract (agreement) or other contracts with civil character, including emoluments of
managers, shareholders or members of the Board of Directors and/or other payments received
by the members of the management bodies of the resident legal entity, irrelevant of the place
of the effective execution of the administrative obligations entrusted to these persons;
o) income in the form of benefits, specified in article 19, provided by the employer
(beneficiary) to the non-resident physical persons;
p) annuities paid by the non-state resident pension funds;
q) income obtained by the people of art, such as theatre, circus, cinema , radio, television
artists, musicians and plastic artists or sportsmen, irrelevant of the fact to whom the payments
are done;
r) income obtained as a result of professional services provision;
s) income from the prizes obtained during competitions;
t) commissions from a resident or non-resident, having a permanent representation in the

Republic of Moldova, if such commissions are expenditures of the permanent representation;
t1) gains from gambling and promotional campaigns;
u) other income, which is not specified above, provided that this one is not exempted of
taxation, in accordance with the fiscal legislation or other legislative acts.
2012]
[Article 71 amended by Law No108-XVIII, dated 17 December 2009, in force since 01

January 2010]
[Article 71 supplemented by Law No 177-XVI, dated 20 July 2007, in force since 01 January
2008]
Article 72. Income received outside the Republic of Moldova
The components of income received outside the Republic of Moldova shall be the same as
indicated in Article 71.
Article 73. Rules of taxation of the income of non-residents that do not perform any activity in
theRepublic of Moldova through a permanent representation
(1) The income of non-resident legal entities, specified in art 71 that are not related to a
permanent representation in the Republic of Moldova is subject to taxation at the source of
payment in accordance with art.91, without the right to deduction, except for the income
obtained as a result of services rendering related to the opening and management of the
correspondent accounts of the correspondent banks and settlements of accounts.
(2) Taxation of income of the non-resident legal entities at the source of payment shall be
done, irrelevant of the distribution by such persons of their income, in the interest of third
parties and/or their sub-divisions in other countries.
(3) Income of the non-resident individuals, specified in art 71 that are not related to a
permanent representation in the Republic of Moldova is subject to taxation at the source of
payment in accordance with art.91, without the right to deduction, except for the income
mentioned in para (4).
(4) Income of the non-resident individuals, specified in art 71 let. n) and o) is subject to
taxation at the source of payment in accordance with art.88, without the right to deduction
and/or exemption related to this income.
(5) The income tax at the source of payment is withheld from the non-residents, irrelevant of
the form and place ofthe income payment.
Article 74. Rules of taxation of non-residents’ income obtained from other resident persons
(1) The income of non-residents obtained in the Republic of Moldova from other persons than
those mentioned in art.90 is subject to income tax in accordance with this article at the rate
specified in art.91 or rates envisaged in art. 15 let. a), for income specified in art.71 let. n) and
o), without the right to deduction and/or exemption related to this income.
(2) Non-residents complying with the conditions specified in para (1) and obtaining income
specified in art.71 let. a) – k), n), o), q) – s) and u), complying with the requirements specified
in para (3), shall estimate and pay the income tax by themselves in accordance with para (4).
(3) Non-residents are obliged to inform the tax body at the residence place about their activity
within 15 days since the date of arrival in the Republic of Moldova.
(4) Non-residents mentioned in this article, within 3 days since the finalization of the activity
in the Republic of Moldova, are obliged to submit to the tax body, mentioned in para (3), the
document on income tax, in accordance with the application form approved by the
Government, and pay the income tax at the rate specified in art.91 or rates envisaged in art.15
para a), for the income specified in art.71 let. n) and o), without the right to deduction and/or
exemption related to this income. The copy of the labor contract (agreement) or any other
contract with civil character, other documents that confirm the amount of taxable income and
income tax withheld at the source of payment shall be attached to the document on income tax.
(5) Provisions of this article are applied to the income obtained by the non-residents that are
not subject to art.73 and 75.
January 2010]
Article 75. Rules of taxation of non-residents that perform an activity in the Republic of
Moldova through a permanent representation
(1) The income of non-residents that perform an activity through a permanent representation
in the Republic of Moldova is considered the income specified in art.71 let. a) – m), r), t) and
u).
(2) In the case of non-residents that have a permanent representation in accordance with art.5
point 15), this is considered, for fiscal purposes, as a resident business, but only in relation to
the income obtained in the Republic of Moldova under para (1) and in accordance with:
a) management and general administrative expenditures, in accordance with the provisions of

the national accounting standards, settled out by non-residents and registered by the
permanent representation that are deductible within the limit of 10% of the estimated salary of
the employees of this permanent representation.
b) expenditures related directly to this income, confirmed documentary, in accordance with

the provisions of title II.
(3) The registration of non-residents that have a permanent representation, as a taxpayer, shall
be done in accordance with chapter 4 of title V.
4) Permanent representation of non-residents, situated in the Republic of Moldova, does not

have the right to deduct the amounts submitted by this non-resident in the form of:
a) royalty, emoluments and other similar payments for the use or concession of property or
results of their intellectual activity;
b) payments for services rendered by them;
c) interests and other remuneration for loans provided by them;
d) expenditures that are not related to obtaining income from the activity performed in the
e) expenditures that are not confirmed documentary.
(5) Through derogation from the provisions of this article, the work in accordance with the
labor contract (agreement) or other contract with civil character, performed by the non-
resident individuals, does not lead to the formation of a permanent representation of these
individuals.
2012]
Article 76. Rules of taxation of non-residents that have a representation on the territory of the
Republic of Moldova
(1) The fact that non-residents have a representation on the territory of the Republic of
Moldova, in accordance with art.5 point 20), does not represent a basis for recognition of
these persons as taxpayers of income tax, with all consequences that result from the tax
legislation, except for those envisaged in para (2) and except for the obligation to withhold the
income tax at the source of payment in accordance with art.88 and 90.
(2) A TIN shall be attributed to the representation in accordance with this code.
(3) The representation shall keep accounting in accordance with the provisions of the law on
accounting and national accounting standards and submit annually to the tax body at the place
of residence, not later than 31 March of the year immediately following the tax reporting year,
the document on the activity performed in the Republic of Moldova.
(4) After the finalization of the activity in the Republic of Moldova, non-residents that have a
representation on the territory of the Republic of Moldova are obliged to submit, within 10
days, the document on performed activity, attaching the justification documents. This
document shall be submitted to the tax body, specified in para (3), unless tax legislation
provides otherwise.
(5) The method and form of the document, specified in para (3) and (4), shall be regulated by
the Government.
January 2010];
Article 77. Rules for non-residents that perform their activity on the construction site
(1) For the purpose of this chapter, the construction site of a non-resident on the territory of
the Republic of Moldova means:
a) place of construction of new objects, as well as re-construction, enlargement, technical re-

assembling and/or reparation of the existing objects of real estate property;
b) place of construction and/or assembling, reparation, re-construction and/or technical re-

assembling of buildings, including floating and drilling installations, as well as machinery and
equipment, which normal functioning needs a hard fixing on foundation or elements of
buildings and floating objects construction.
(2) When establishing the period of existence of a construction site, in order to determine the
status of the non-resident on the territory of the Republic of Moldova, for the purposes of this
chapter, including when estimating the income tax and registering the non-resident by the tax
bodies, works and other operations, which duration falls in this period, cover all the
preparation, construction and/or assembling works performed by the non-resident on this
construction site, including works of creation of ways of access, communication, electric
cables, drainage and other infrastructure objects, except infrastructure objects initially created
for other purposes than those related to this construction site.
(3) In case the non-resident, being a general contractor, entrusts the execution of a part of
works to other persons (sub-contractors), the period of time consumed by the sub-contractors
for the works execution shall be considered the period of time consumed by the general
contractor himself. This provision shall not be applied to the period of works executed by the
sub-contractor, in accordance with the direct contracts with the beneficiary, and that are not
included in the volume of works entrusted to the general contractor, except for the cases when
these persons and general contractor are inter-related persons, in accordance with art.5 para
12).
(4) In case the sub-contractor, mentioned in point (3), is a non-resident, its activity on this
construction site, is also considered as the permanent representation of this sub-contractor on
the territory of the Republic of Moldova.
(5) The beginning of existence of the construction site for fiscal purposes shall be considered
the first of the following dates:
a) the date on which the act of handing over the site was signed by the general contractor (act
of admission of the personnel of the sub-contractor to execute its part of the total volume of
works); or
b) the date of effective start of works.
(6) The expiration of the period of existence of the construction site shall be considered the
date on which the beneficiary signed the act on receipt of the object or complex of works
envisaged by the contract. The finalization of works by the sub-contractor shall be considered
the date on which the general contractor signed the act on receipt of works. In case the act of
receipt was not concluded or works were finalized effectively after the date when such an act
was signed, the existence of the construction site shall be considered as expired (works of the
sub-contractor shall be considered finished) on the date of effective finalization of preparation,
construction or assembling works, included in the volume of works of the respective person
on this construction site.
(7) The existence of the construction site shall not be considered finished, if the works on it
are temporarily interrupted, except for the cases of conservation of the object for a period that
exceeds 90 days in accordance with the decision of the public administration bodies, approved
within the limits of their competence or as a result of some circumstances of force major. The
continuation or re-launching, after the interruption, of the works on the construction site after
the conclusion of the act specified in para (5) leads to the attachment of the period of
execution of continued or re-launched works and interruption among works to the total period
of existence of the construction site only in the case, when:
a) territory of re-launched works is the territory of previously suspended works or is closely

related to it;
b) the continued or re-launched works to the object are entrusted to the person that previously
exercised the works on this construction site or new and previous contractor are inter-related
persons.
(8) If continuation or re-launching of works, in accordance with para (7), is related to the
construction or assembling of a new object on the same construction site or enlargement of
previously finished object, the period of execution of such continued or re-launched works
and interruption between works, also, shall be attached to the total period of existence of the
construction site. In other cases, including reparation, re-construction or technical re-
assembling execution of the object previously given to the beneficiary, the period of
execution of continued or re-launched works and interruption between works shall not be
attached to the total period of existence of the construction site, works started at the
previously given object.
(9) The construction and assembling of such objects, as well as construction of roads, water
networks, channels, construction of communications, within execution of works, where the
geographic location of their execution changes, shall be considered an activity executed on
one construction site.
Article 78. Income of an individual who ceases to be a resident or who obtains the status of a
resident
(1) An individual who ceases to be a resident shall be treated as having sold all his property,
except for real estate property at its market value at the time of such cessation.
(2) Any non-resident individual becoming a resident has the right to establish the market
value of own property at the moment of obtaining the resident status. The value so established
shall be the taxpayer’s value basis for determining gain on the sale of such property.
Article 79. Tax credits
Non-resident individual who submits a tax return shall be entitled to tax credit of amounts
withheld from his wages according to Article 88.
Article 791. Provisions for non-resident businesses
[Article 791excluded by Law No 267, dated 23 December 2011, in force since 13 January
2012]
Article 792. Income from the sources located outside the Republic of Moldova of the owners
of 10% of the capital of a non-resident
2012]
Article 793. Special provisions on international treaties
(1) Appliance of the international treaties that regulate the taxation or include norms that
regulate the taxation shall be done in the way established by the provisions of the international
treaties and the provisions of the tax legislation in the Republic of Moldova. The provisions of
the international treaties prevail over the tax legislation of the Republic of Moldova and in the
case when the tax rates are different in the international treaties and the tax legislation of the
Republic of Moldova the most favorable tax rates are applied. For the interpretation of
provision of the international treaties concluded by the Republic of Moldova with other states,
the Comments to the Model Convention for the Avoidance of Double Taxation of the
Organization for Economic Cooperation and Development.
(2) In order apply the provisions of the international treatiesthe non-resident has the obligation
to submit to the person that pays the income, until the date of its payment, a certificate of
residence issued by the competent authority from his state of residence. The certificate of
residence issued in a foreign language is submitted to the person that pays the income with the
translation in the state language, except for the one issued in English or Russian. The
certificate of residence is submitted in original for each tax period in which the income is paid,
irrelevant of the number, regularity of payments and type of paid income. If the certificate of
residence was not submitted for the respective tax period, the provisions of the tax legislation
of the Republic of Moldova shall be applied.
(3) If the tax was withheld at the source before the submission of the certificate of residence,
the amount of the tax withheld in addition during the year is reimbursed to the person that
pays the income or the non-resident, upon the request of the non-resident, in the term
prescribed by the tax legislation of the Republic of Moldova.
(4) The request for reimbursement of the income withheld in addition shall be made and
submitted by resident person that pays the income or by other person empowered by the non-
resident. For this purpose the submitter shall act on the behalf of the non-resident in the
relations with the tax bodies from the Republic of Moldova. The reimbursement of the income
tax withheld in addition to the taxpayer is done if he doesn’t have debts to the budget. The
reimbursement of the income tax withheld when paying the income from sources located in
the Republic of Moldova is not accepted if the income (from which a tax was withheld) was
obtained through a permanent representation of the non-resident. The documents to be
presented by the submitter to the competent authorities for the reimbursement of income paid
in addition are established by the Government.
(5) For the taxes withheld at the source in the Republic of Moldova, the competent authority
issues to the non-resident a certificate concerning the attestation of the income tax paid in the
Republic of Moldova. The form of the certificate and the list of documents on the basis of
which the certificate is issued, are established by the Government.
(6) If the certificate concerning the attestation of the income tax paid in the Republic of
Moldova was issued before, the request for the reimbursement of the income tax withheld
from sources located in the Republic of Moldova is made only if the non-resident and the
competent authority from the foreign state were notified on the annulment of the certificate
previously issued concerning the attestation of the income tax.
(7) If the request for the reimbursement of the income tax withheld from sources located in
the Republic of Moldova was made before, the certificate concerning the attestation of the
income tax paid in the Republic of Moldova can be issued only if:
a) the amount of the income tax reflected in the certificate concerning the attestation of the
income tax paid in the Republic of Moldova represents the amount of the income tax that
wasn’t reimbursed;
b) the non-resident reimbursed the income tax refunded before.
(8) If the international treaties were incorrectly applied and leaded to the non-payment or
partial payment to the budget of the income tax, the resident person that pays the income that
is obliged to withhold at source and pay the income is responsible in accordance with the
present code.
January 2012]
January 2010]
Chapter 12
TAX REGIME FOR DIVIDENDS
Article 80. Tax on dividends
(1) The business shall pay dividends to its shareholders (associates) from the income
remained after taxation.
[Paragraph2 art. 80 excluded by Law No 178, dated 11 July 2012, in force since 14 September
2012]
Article 801. Advance payment of the tax on dividends
(1) The persons mentioned in art.90 that pay dividends to their shareholders (associates),
during the taxable year shall pay as tax an amount equal to 12 percent of the amount of the
income of the ongoing tax year, from which the dividend will be paid.
(2) The tax amount paid by the business according to para (1), shall be a creditedas a tax
imposed on the taxable income of the respective business for the taxable year in which the
payment takes place.
(3) If for any taxable year the tax credits allowable to the business according to para (2)
exceed the amount of income tax in the respective year, such excess shall be compensated
according to the way established in art.175 and 176.
(4) The provisions of this article shall not be applied to the business taxed according to the tax
regime established in chapter 71.
[Article 801 supplemented by Law No 62, dated 30 March 2012,in force since 03 April 2012]
2012]
Chapter 13
TAX CREDITS
Article 81. Credits for estimated and withheld taxes
(1) Taxpayers may claim credits against the income tax for the taxable year of the following
amounts:
a) amounts withheld from them during the respective taxable year according to Articles 88, 89
and 90;
b) the amount withheld according to Article 80, if the taxpayer is a legal person;
c) payments made during the respective taxable year according to Article 84;
d) tax credits made outside the Republic of Moldova and allowable under Article 82 for the
amounts paid or accrued and allocated to the same taxable year.
(2) If the amount of tax credits that the taxpayer is entitled to pursuant to para (1) let. a) and c)
exceeds the tax imposed by Article 15, the tax body shall credit such overpayments via
compensation - in accordance with art.175 and, depending on the case, reimbursement to the
account - in accordance with art.176.
Article 82. Credit for taxes paid abroad
(1) A taxpayer is entitled to tax credits against income tax paid in any foreign country, if this
income is subject to taxation in the Republic of Moldova. The credit of the income tax may be
made, provided that the taxpayer submits a document, which justifies payment (withholding)
of the income tax outside the Republic of Moldova, certified by the competent body of the
respective foreign country, with its translation into the state language.
(2) The amount of tax credit, specified in para (1), for any taxable year shall not exceed the
amount that would have been estimated at the rates applicable in the Republic of Moldova
with regard to this income.
(3) A tax paid in a foreign country shall be creditable for the year in which the income is
taxable in the Republic of Moldova.
Chapter 14
FILING THE INCOME TAX RETURN AND THE
DOCUMENT ON THE COMPANY INCOME
USE OF TAX IDENTIFICATION NUMBERS

Article 83. Filing of income tax return and the document on the company income
(1) All the taxpayers are entitled to file the income tax return.
(2) The following persons are required to file an income tax return:
a) physical persons - residents (citizens of the Republic of Moldova, foreign citizens, stateless
persons, including members of companies and investment funds shareholders), who have tax
liabilities;
b) physical persons - residents (citizens of the Republic of Moldova, foreign citizens and
stateless persons, including members of joint stock company and investment funds
shareholders), who do not have tax liabilities, but:
- obtain taxable income from sources other than wages and exceeding the amount of personal
exemption of MDL 9120 a year provided in Article 33 para (1), except for the cases when
they obtain taxable income only from payments received according to the art.90;
- obtain taxable income from wages exceeding MDL 26700 a year, except for physical
persons who obtain income from wages at one place of work;
- obtain taxable income both from wages and any other sources exceeding MDL 26700 a year;
c) legal persons residents other than government bodies and public agencies, regardless of
their tax liabilities;
d) entities-residents availing of the physical person status and administrators of the property
of the deceased person as defined in Article 17, irrespective of their tax liabilities;
e) non-resident permanent representation in the Republic of Moldova irrespective of their tax

liabilities.
(3) The director or representative of the company, as defined in Article 5 point (9) and in
Chapter 9, shall file a document on the obtained income in the tax together with the
information required and as provided for by the Government.
(4) Income tax return or the document on the company income shall be filled out as provided
for by the Government on the form it approved, and shall be filed to the State Tax Service not
later than 31 March of the year following the reporting year, except for the cases specified in
paras (5) - (10). In case after March 31 the taxpayer discovers in the tax return or a document
on the company income errors which have as a consequence the necessity of introduction of
the corrections in the tax return or the document on the company income, the taxpayer has the
right to file a corrected report under the conditions of this code.
(5) In case the physical persons, who are not required to file a tax return discover a tax
overpayment, they may file a tax return indicating the amount of overpaid tax subject to
refund under the tax legislation within the time limit specified for filing the tax returns or later.
(6) If a taxpayer legal entity, permanent representation or entity with the status of a physical
person ceases business during the taxable year, the responsible officer shall notify the
territorial office of the State Tax Service in writing, no later than twenty five days after the
business of such entity has been closed, and file an income tax return for the period of the
year during which the legal entity, permanent representation or entity with the status of a
physical person was engaged in business within 60 days after the decision to close the
business has been adopted.
(7) If a taxpayer is about to terminate residence in the Republic of Moldova, an income tax
return is required to be filed in the manner established by the Government reporting the
taxable income received during the period of the year while the taxpayer was a resident of the
Republic of Moldova.
(8) Upon the written request of a physical person, the State Tax Service may grant a
reasonable extension of time for filing the income tax return. Such extension shall be allowed
only if the request was made before the due date for filing the declaration.
(9) By derogation from the provisions of para (2) let d), the farming households (farms) that,
during the tax period didn’t have employees and haven’t obtained taxable income shall be
exempted of the obligation to submit the income tax return.
(10) The representation that obtains the status of permanent representative entity, is obliged,
in accordance with art.5 point 15), within 30 days from the date of receiving this status, to
submit to the territorial body of the State Tax Service, the income tax return for the tax period
of the previous year during which the business activity was conducted.
(11) Notwithstanding the provisions of para. (2) letter d), individual entrepreneurs or farming
households (farms) which annual average number of employees throughout the tax period is
not exceeding three units and which are not registered as VAT payers have to file not later
than 31 March of the year following the fiscal management, a unified tax return (declaration)
on income tax.
2012]
[Article 83 supplemented by Law No 48, dated 26 March 2011, in force since 01 January
2012]

January 2010]

January 2010]
Article 84.Instalment payment of tax
(1) Businesses shall pay not later than 31 March, 30 June, 30 September and 31 December of
the tax year, amounts equal to 1/4 of:
a) the amount calculated as tax to be paid under this Title for the respective year, or
b) the tax payable according to this Title for the preceding year.
(11) By derogation from the provisions of the para. (1) of this article, in 2012 the taxpayers
(except for those mentioned in para. (2) from this article) that obtain income not from wage
labor or from which the income tax is not withheld from interest and royalty, according to
art.89, are obliged to pay not later than 31 March, 30 June, 30 September and 31 December of
the tax year amounts equal to ¼ of the calculated amount as tax to be paid according to this
title for the respective year or 1/4 of the tax amount calculated for 2011 by applying the rate
established in art. 15.
(2) Agricultural entities, farming households (farms) which are required to pay tax by
instalments under para. (1) and (11), may pay tax in two steps: 1/4 of the amount specified in
let. a) and b) of para. (1) - before 30 September and 3/4 of this amount before 31December of
the tax year.
(3) Enterprises, institutions and organizations that have sub-divisions outside the territorial-
administrative units, where the head office is situated, transfer to the budgets of the territorial-
administrative units, where the sub-divisions are located, a part of the income tax estimated
proportionally to the average number of employees of the branches and/or sub-divisions for
the previous year or part of the income tax calculated proportionally to the income obtained
by the sub-division based on the financial accounting of it during the previous year.
(4) The provisions of this article shall not be applied to the businesses taxed according to the
tax regime established in chapter 71.
[Article 84 amended by Law No 63, dated 30 March 2012, in force since 30 April 2012]
[Article 84 supplemented by Law No 62, dated 30 March 2012, in force since 03 April 2012]
[Article 84 amended by Law No 267, dated23 December 2011, in force since 13 January 2012]
Article 85. Signing of tax returns and other documents
(1) A tax return, statement or other documents that are required to be submitted to the State
Tax Service under this Title shall be completed and signed according to the rules and forms
prescribed by the State Tax Service.
(2) The name of the physical person indicated in any document signed by him/her shall be
evidence that the document was signed namely by the respective person, if no contrary
evidence exists.
(3) The income tax return of a legal person should be signed by the duly authorized officer or
officers.
(4) Tax returns and other documents required to be submitted under provisions of this Title to
the State Tax Service shall contain a notice of the taxpayer that in case it includes false
information or errors, the taxpayer will be accountable under the legislation.
Article 86. Use of tax identification number
Every person receiving income or making payments subject to tax under this Title shall secure
a tax identification number for the evidence of the taxpayers under the requirements of this
code and other normative acts approved in accordance with it.
Article 87. Terms, manner, form and place of tax payment
(1) The taxpayer who is required to file an income tax return in accordance with Article 83
shall (without further demand by the State Tax Service) pay such tax not later than the term
established for filing the tax return (determined without regard to any extension of time for
filing such return).
(2) The manner, form and place for payment of tax shall be prescribed by the Government.
(3) Upon receipt of a notice or demand from the State Tax Service, the amount of tax,
penalties and fines stated in such documents shall be paid at the place indicated on those
documents, and not later than the due time, stated in such documents.
(4) The notice or demand of the State Tax Service shall be delivered personally to the
taxpayer or sent by mail to the last known address in the record of the Main State Tax
Inspectorate under the Ministry of Finance.
[Article 87 amended by Law No 280-XVI, dated of 14 December 2007, in force since 01

January 2010]
Chapter 15
WITHHOLDING OF TAX AT THE SOURCE OF PAYMENT
Article 88. Withholding tax on wages
(1) Every employer who pays salary to the worker (including bonuses and facilities granted)
is required to calculate, given the exemptions claimed by the employee and deductions, and to
retain from these tax payments a tax as determined by the Government.
(2) In order to obtain exemptions, not later than the established date for beginning the work
with an employer, the employee shall furnish the employer with a signed withholding
exemption claim relating to the number of withholding exemptions to which he is entitled,
and the supporting documents. An employee who’s employment with one employer does not
change, is not required to furnish the employer annually a withholding exemption claim and
supporting documents, except for the cases when the employee obtain the right to additional
exemptions or loses the right to exemptions.
(3) If during the tax year the amount of withholding exemptions to which the employee is
entitled changes, the employee shall within 10 days thereafter furnish the employer with a
new signed withholding exemptions claim and supporting documents.
(4) Claiming intentionally false and misleading information on the withholding exemption
claim and supporting documentation shall subject the employee to a fine and criminal
penalties under the legislation.
(5) If the individual that is not engaged in entrepreneurial activity and provides services, but
who has two or more characteristics prescribed by such regulations to define his status as an
employee, shall be treated by the payer as wages paid to an employee subject to withholding
tax under this Article.
(6) An employee may require from the employer to withhold a tax from his wages at the rate
of 18%.
2012]

January 2010]

January 2010]
Article 89. Withholding of tax on interest and royalty
(1) Every payer of interest in favor of the individuals, except for those in favor of individual
entrepreneurs and farming households (farms), shall withhold from each interest and pay as a
tax an amount equal to 15% of the payment.
[Article 89 in the redaction of the Law No 178, dated 11 July 2012, in force since 01 January
2013]
[Article 89 supplemented by Law No 62, dated 30 March 2012, in force since 03 April 2012]
[Article 89 supplemented by Law No 267, dated 23 December 2011, in force since 13 January
2012]
Article 90. Withholding on other payments to residents
(1) Every person engaged in business, except for entrepreneurship patent holders, any
representation, in accordance with art.5 point 20), permanent representation, institution,
organization, including any public authority and public agency shall withhold as a part of tax
an amount equal to 7% of the paymentsmade in favor of the individual, except for
entrepreneurship patent holders, individual entrepreneurs and farming households (farms) on
the income obtained by him/her according to the art.18. The amount of 7% is not withheld
from other payments made in favor of the individual on the income obtained by him/her
according art.20, 88, 89, 901 and 91, as well as from the rent of agricultural land.
January 2012]
Article 901. Final withholding of the tax from some types of income
(1) Each payer of gains from the promotional campaigns is obliged to withhold from each
earning and to pay to the budget a tax in amount of 10%.
[Paragraph 2 art.901 excluded by Law No 178, dated 11 July 2012, in force since 14
September 2012]
(3) The persons specified in art. 90 withhold a tax in amount of 10% of income obtained by
the individuals that do not perform any business activity, from the transmission into the
possession and/or use (buildings, rent, and usufruct) of movable and immovable property,
except rent of agricultural land.
(31) The persons specified in art. 90 withhold and pay to the budget a tax in amount of:
-6% from dividends, including as stocks or shares, except for those related the non-distributed
income obtained in the tax periods 2008-2011;
-15% from dividends, including as stocks or shares related to the non-distributed income
obtained in the tax periods 2008-2011;
-15% from the amount withdrawn from the share capital related to share capital increase from
the net profit sharing and/or other sources found in capital between the shareholders (partners)
in accordance with their participation share in the share capital;
-12% from royalty paid in favor of individuals.
The provisions of the dashes one and two of this paragraph shall be applied in the case of
dividends paid in advance during the tax period.
[Paragraph 32 art.901 excluded by Law No 267, dated 23 December 2011, in force since 13
January 2012]
(33) Each payer of gains is obliged to withhold from each gain and pay to the budget a tax in
amount of:
-18% from the gains from gambling;
-18% from the promotional campaigns and/or lotteries in the part in which the value of each
gain exceeds 10% of the personal exemption established in art.33 para.(1), but doesn’t exceed
50 thousand lei;
-25% from the promotional campaigns and/or lotteries in the part in which the value of each
gain is equal to or exceeds 50 thousand lei.
(34) Individuals subjects of taxation that do not perform business activity and transmit in the
possession of other persons than those specified in art.90 para (1) and/or use (buildings, rent,
usufruct) real estate property, pay a tax in amount of 5% of the contract value. The mentioned
persons are obliged, within 3 days since the date of contract conclusion, to register the
concluded contract at the territorial tax body. This tax shall be paid monthly no later than the
second day of current month, or in advance. If the real estate property has been transmitted in
possession and/or use (buildings, rent, and usufruct) after the date of 2, the period of payment
in this month shall be the second day since the moment of contract conclusion. The amount of
tax paid in advance shall not be reimbursed from the budget.
(4) The final withholding of the tax established by this article exempts the beneficiary of gains
and income specified in para (1), (3), (31), (33) and (34) from their inclusion in the gross
income, as well as from their declaration.
2013]
[Article 901 supplemented by Law No 178, dated 11 July 2012,in force since 01 January 2013]
2012]
January 2010]
2008]
[Article 901 amended by Law No 177-XVI, dated 20 July 2007, in force since 01 January
2008]
[Article 901 amended by Law No 111-XVI, dated 27 April 2007, in force since 01 January
2008]
Article 902. Tax regime for certain types of expenditure
2012]
[Article 902 in the redaction of the Law No 108-XVIII, dated 17 December 2009, in force
since 01 January 2010]
[Article 902 introduced by Law No 172-XVI, dated 10 July 2008, in force since 25 July 2008]
Article 91. Withholding from the income of the non-residents
(1) Persons referred to in Article 90 retain and pay a tax in amount of:
-12% from payments directed to payment to the non-resident the income related to the art.71,
except for those specified at dashes two, three and four from this paragraph;
-15% from dividends, including as stocks or shares related to the non-distributed income
obtained in the tax periods 2008-2011;
-15% from the amounts mentioned in art. 901para.(31) dash 3;
-12% from dividends specified in art.71 let.e).
(2) The provisions of para. (1) are not applied to:
a) income of the non-resident related to the activity of their permanent representation in the
b) income obtained as wages from which are made withholdings according to art.88.
[Article 91 in the redaction of the Law No 267, dated 23 December 2011,in force since 13
January 2012]
[Article 91amended by Law No 108-XVIII, dated 17 December 2009, in force since 01

January 2010]
[Article 91 amended by Law No 111-XVI, dated 27 April 2007, in force since 01 January
2008]
Article 92. Payment of taxes withheld at the source of payment and submission to the tax
bodies and taxpayers of the documents on payments and/or withheld taxes.
(1) withheld tax in accordance with article 88-91, shall be paid to the budget by the person,
who made the withholding within one month since the end of the month, when the payments
took place.
(2) The statements on income paid and income tax withheld at the source of payment shall be
submitted by the payers of the income to the territorial tax body within one month since the
end of the month, in which the payments occurred, except for the statements indicated in para
(3), for which another period of submission is envisaged.
(3) Any person, who is required to withhold a tax under Article 88-89 and Article 90, and
Article 91, shall file to the territorial tax body within a month since the end of the tax year, a
report, indicating name and surname, address and TIN of the physical or legal persons to
whom the payment was made, as well as the total amount of the payment and income tax
withheld. This statement will also include data on the persons and/or income exempted from
advanced taxation in accordance with art. 90, as well as amounts of the income paid to them.
(4) The persons indicated in para (3) are obliged, until 1 March of the tax year immediately
following the year, when the payments were made, to submit to the beneficiary of these
payments the information on the type of income paid, its amount, amount of exemptions
provided in accordance with art. 33-35, amount of deductions envisaged in art.36 para (6) and
(7), as well as the amount of the withheld tax, in the case of withholding.
(5) The Government establishes in its instructions the list and form of documents requested in
accordance with this article, as well as the manner of filling them.
(6) By derogation from the provisions of para (1), the individual entrepreneur, farming
household (farm), which average annual number of employees, during the tax period, does not
exceed 3 persons and that are not registered as VAT payers, shall pay to the budget the tax
withheld in accordance with art.88-91, not later than 31 March of the year following the tax
year under reporting.
exceed 3 persons and that are not registered as VAT payers, shall submit, not later than 31
March of the year following the tax year, a unified tax report on income paid and income tax
withheld at the source of payment.
exceed 3 persons and that are not registered as VAT payers, shall submit, not later than 31
March of the year following the tax year, a unified tax report provided for in para (3).
(9) Cadastral offices, holders of securities registers, SE "State Information Resources Centre
“Registru” present to the Main State Tax Inspectorate under the Ministry of Finance, in the
way established by the Main State Tax Inspectorate, the information on determining the tax
liabilities related to the alienation of assets by individuals.”.
2013]
2012]

January 2010]

January 2010]
[Article 92 supplemented by Law No 82-XVI, dated 29 March 2007, in force since 04 May
2007]
THE PRESIDENT OF THE PARLIAMENT Dumitru MOȚPAN
Chişinău, 24 April 1997
No 1163 – XIII
Note: Title III approved by the Law No 1415-XIII from 17 December 1997. Published in the
Official Journal of the Republic of Moldova No 40-41/288 from 07 May 1998.Enters into
force from 01 July 1998 according to the Law No 1417-XIII from 17 December 1997
Title III
Value Added Tax
Chapter 1
GENERAL PROVISIONS
Article 93. General definitions
For the Purpose of this Title, the following terms are defined as follows:
1) Value added tax (hereinafter called VAT) – a general state tax representing a form of
payment to the budget of a portion of the value of goods supplied and services provided
subject to taxation on the territory of Republic of Moldova, as well as of a portion of the value
of all taxable goods and services imported into Republic of Moldova.
2) Goods, tangible assets – are the products of labor in the form of items, consumables and
products for technical and economic purposes, buildings, constructions and other real estate
property, intangible assets.
3) Supply of goods – the transfer of ownership rights on goods through sale, exchange,
gratuitous transfer, transfer with partial payment, in-kind wage payment, other in-kind
payments, and sale of pledged goods on behalf of the holder of collateral, transfer of goods on
the grounds of financial leasing contract transmission of goods by the principal to the broker,
by the broker to the buyer, by the supplier to the broker and by the broker to the principal
within the implementation of the commission contract;
4) Supply (provision) of services – provision of tangible and intangible consumption and
production services, including renting property, location, life interest, operational leasing,
transfer of rights to use any goods against payment, partial payment or free of charge;
construction and assembly activities, repairs, scientific research, experimental works, and
other types of works done against payment, partial payment or free of charge; service
provision activity by the fiduciary administrator to the buyer and by the fiduciary
administrator to the founder trustee within the performance of fiduciary administration
contract. Services provided by the fiduciary administrator to the buyer within the fiduciary
administration contract are considered performed delivery by the founder trustee to buyer.
5) Partial payment – the incomplete fulfillment by the buyer of his/her obligations toward the
supplier.
6) Taxable supply – supply of goods, provision of services, other than supply of services and
goods that are exempt from VAT, by a subject of taxation as part of entrepreneurial activity.
7) Goods for personal use or consumption – items used to meet the needs of the owner and /or
members of his/her family.
8) Import of goods – bringing in goods on the territory of the Republic of Moldova in
accordance with customs legislation.
9) Import of services – services provided by the non-resident legal entities and individuals in
Republic of Moldova to resident or non-resident legal entities and individuals of Republic of
Moldova, where the place of rendering services is considered Republic of Moldova.
10) Export of goods – taking out goods from the territory of the Republic of Moldova in
accordance with customs legislation.
11) Export of services – services provided by legal entities and individuals residents of
Republic of Moldova to legal entities and individuals non-residents of Republic of Moldova
outside the territory of Republic of Moldova.
12) Specific relations – special relations inherent and applied only to a certain subject or
circumstance different from relations with similar subjects or circumstances.
13) Zero Rate – a VAT rate of zero percent.
14) Agent – a person who acts on behalf of another person, but is not his/her employee.
15) Place of delivery of goods, services – place where delivery is made according to rules
provided for in articles 110 and 111.
16) Tax invoice – a standard form of primary document with special regime, submitted to the
buyer by the taxable subject, registered in due order upon carrying out taxable deliveries.
17) Buyer (beneficiary) – individual or legal entity upon delivery of tangibles or provision of
services.
18) Capital investments (expenditures) – expenditures provided by the business related to
purchase or/and creation of long-term assets, for productive purpose, not reflected in current
period results, but is going to assigned to increase the value of the long-term assets. The long
term assets with productive purpose are the assets which wear and tear relates to the costs of
manufactured products (services, provided works).
19) General electronic register of tax invoices - an electronic register created and managed by
the Main State Tax Inspectorate, where according to rules provided for in articles 1181, are
registered fiscal invoices.
[Article 93 supplemented by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
[Article 93 supplemented by Law No. 108-XVIII dated 17 December 2009, in force
[Article 93 supplemented by Law No.299-XVI dated 21 December 2007, in force
[Article 93 amended by Law No. 177-XVI dated 20 July 2007, in force since 10
August 2007]
Chapter 2
SUBJECTS AND OBJECTS OF TAXATION
Following are the subjects of taxation:
a) individuals and legal entities registered or have to be registered in accordance with articles
112;
b) individuals and legal entities importing goods, except individuals who import goods for
personal use or consumption, the value of which does not exceed the ceiling stipulated by
current legislation;
c) individuals and legal entities importing services whether or not they are registered in
accordance with articles 112.
[Article 94 amended by Law No. 178 dated 11 July 2012, in force since 14 September
2012]
[Article 94 amended by Law No. 299-XVI dated 21 December 2007, in force since 11
January 2008]
[Article 94 supplemented by Law No. 177-XVI dated 20 July 2007, in force since 10
August 2007]
Article 95. Objects of taxation
Following are the objects of taxation:
a) delivery of goods and services by subjects of taxation, representing the outcome of their
business activity in Republic of Moldova;
b) imports of goods into the Republic of Moldova, except goods imported by individuals for
personal use or consumption, the value of which does not exceed the ceiling stipulated by
current legislation.
c) imported services in Republic of Moldova.
(2) Non-taxable items:
a) delivery of goods, services performed within the free economic zone;
b) interest related income received by the tenant under a lease contract;
c) delivery of goods and services performed for free for publicity and/or promotion of sales in
the yearly amount of 0.2% of the proceeds from sales received during the year preceding the
year the delivery is made;
d) transfer of ownership within the reorganization of the business.
[Article 95 amended by Law No. 267 dated 23 December 2011, in force from 1
January .2012];
[Article 95 amended by Law No. 108-XVII dated 17 December 2009, in force from
01 January 2010]
[Article 95 amended by Law No. 172-XVI dated 10 July 2008, in force since 25 July
2008]
Chapter 3
CALCULATION AND PAYMENT OF VAT
Article 96. VAT rates
The following rates of VAT rates are set:
a) standard rate - 20% of taxable value of imported goods and services and deliveries made on
the territory of the Republic of Moldova;
b) reduced rates in the amount of:
– 8% - for bread and bakery products (190120000, 190540, 190590300, 190590600,
190590900), for milk and dairy products (0401 0402, 0403, 0405, 040610200), delivered on
the territory of Republic of Moldova except food products for children which are exempt from
VAT in accordance with art.103 paragraph (1) item (2);
– 8% - for medicines from the tariff headings 3001–3004 both listed in the State Medicine
Classified List and authorized by the Ministry of Health, imported and/or delivered on the
territory of Republic of Moldova as well as medicines prepared by pharmacies based on
magisterial prescriptions using authorized ingredients (medical substances);
8% - for goods imported and/or delivered on the territory of Republic of Moldova from tariff
headings 3005, 300610, 300620000, 300630000, 300640000, 300660, 300670000, 370790,
380894, 382100000, 382200000, 4014, 4015, 481890, 900110900, 900130000, 900140,
900150, 901831, 901832, 901839000;
– 8% - for natural and liquefied gas from the tariff heading 2711, both imported and delivered
on the territory of Republic of Moldova;
c) zero rate – for goods and services delivered in accordance with article 104.
[Article 96 amended by Law No. 178 dated 11 July 2012, in force since 01 January
2013]
[Article 96 amended by Law No. 54 dated 22 March 2012, in force since 13 January
2012]
[Article 96 amended by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
[Article 96 amended by Law No. 108-XVIII dated 17 December 2009, in force since
01 January 2010]
2008]
January 2008]
August 2007]
Article 97. Taxable value of taxable supply

(1) The taxable value of taxable supply is the value of the supply paid or payable for that
supply (except VAT).
(2) If the payment for delivery is partially or entirely paid in-kind, the taxable value of the
taxable supply is the market value, which is determined in accordance with art. 5, item 26)
and art. 99.
(3) The taxable value of taxable supply includes the total amount of all taxes and fees payable
on the supply, except VAT.
(31) When applying the indirect methods and sources of calculating the amount of tax
liabilities, the taxable value of taxable delivery shall be considered the estimated value in
accordance with Art.225.
(4) The taxable value of taxable delivery of goods (services) carried out by a subject of
taxation cannot be smaller than production costs or the purchasing price of delivered goods, or
the customs value of imported goods calculated in accordance with article 100, or the cost
price of service provided, except when the goods are no longer consumable, which is
confirmed by authorized bodies and services. Provisions of this article shall not apply:
– in case of deliveries of goods and services for which prices are fixed (regulated) by the state;
– in case of sale at auction of the property of debtors, against liquidating their arrears;
- in case of deliveries of the its own manufacturing production of plant growing and
horticulture in natural form and production of livestock in its natural form, live weight and
slaughtered, provided by agricultural producers.
(5) The taxable value of taxable delivery of assets subject to depreciation is the book value or
market value, whichever is highest.
[Article 96 amended by Law No. 54 dated 22 March 2012, in force since 13 January
2012]
January 2012]
[Article 97 supplemented by Law No. 233 dated 24 September 2010, in force since 22
October 2010]
01 January 2010]
[Article 97 supplemented by Law No. 144-XVI dated 27 June 2008, in force since 01
January 2009]
Article 98. Adjustment the taxable value of taxable supply

The taxable value of taxable supply of goods and services shall be adjusted after their supply
or payment, providing the confirmation documents, if:
a) the previously agreed value of the taxable supply has changed because of a change of price;
b) the taxable supply has been partially or entirely refunded to the subject of taxation that
made the delivery supply;
c) the taxable value of a taxable supply was decreased due to a discount given.
01 January 2010]
Article 99. Deliveries made for lower price than their market price, free of charge, in account
of salaries and wages
(1) A delivery, made for lower price than the market price because of a special relationship
between the supplier and his/her customer, or because the customer is an employee of the
supplier, is subject to taxation. The taxable value of the respective delivery shall be its market
value.
(2) Goods or services delivered to a subject of taxation for the purpose of his/her
entrepreneurial activity, goods of own production which consequently are transferred free of
charge to any employee of the subject of taxation, and services provided free of charge to any
employee of the taxable subject shall be treated as taxable deliveries. The taxable value of this
delivery shall be its market value.
(3) Goods, services delivered to a subject of taxation for the purpose of his/her entrepreneurial
activity, goods of own production which subsequently are appropriated by this subject or
transferred to members of his/her family shall be treated as a taxable delivery of this subject.
The taxable value of the delivery of goods, services shall be the price paid by the subject for
the delivery purchased for the purpose of entrepreneurial activity, and in case of goods of own
production - their market value.
(4) Goods, services delivered to a subject of taxation for the purposes of his/her
entrepreneurial activity, which consequently are transferred to other persons shall be treated
as a taxable delivery made by this subject. The taxable value of this delivery shall be the price
paid by the subject of taxation for the delivery to be used for his entrepreneurial activity.
(5) Goods, services delivered to a subject of taxation for the purpose of his/her entrepreneurial
activity, goods of own production, services rendered in lieu of wages of employees of the
subject of taxation, shall be treated as a taxable delivery. The taxable value of the delivery
shall be its market value.
(6) The market value of the taxable delivery shall not be less than its selling price.
January 2012]
Article 100. Taxable value of imported goods

(1) The taxable value of imported goods shall be the customs value of the goods determined
in accordance with the customs legislation, as well as fees and taxes payable upon import of
these goods, except for the VAT.
(2) Where there is no documentary evidence to support the value of imported goods, or where
the importer underestimates the value of imported goods, the taxable value of goods shall be
determined by customs authorities as provided in paragraph (l) of this article and in
accordance with rights granted to these authorities by legislation.
Article 101. Calculation and payment of VAT

(1) Subjects of taxation stipulated in article 94, letter a) must report in accordance with article
115 and pay the amount of VAT due to the budget for each tax period according to article 114,
which represents the difference between the amount of VAT paid or to be paid by consumers
(beneficiaries) for the goods, services delivered and the amount of VAT paid or to be paid to
the suppliers at the moment of purchasing material values, services (including VAT for
imported material values) used for the purpose of conducting entrepreneurial activity during
the respective tax period, taking into account the right of passage into account according to
article 102.
(2) If the VAT amount paid or to be paid to the supplier for the purchase of material goods,
services exceeds the amount of VAT received or to be received from consumers (beneficiaries)
for the goods, services delivered, the difference shall be carried forward for the next tax
period and shall become part of the VAT to be paid for material goods, services purchased
during that period, except for cases provided for in paragraph (3), (5) and (6).
(3) If the VAT amount for material goods and services purchased by the enterprises producing
bread and bakery products and enterprises processing milk and producing dairy products
exceeds the VAT amount for deliveries of bread, bakery products, milk and dairy products,
the difference is reimbursed from the budget within the VAT standard rate multiplied with the
value of delivery that is taxable at a reduced rate. VAT is refunded in accordance with the
instructions of the Government within 45 days.
(4) Taxable subjects who import services pay V.A.T. on the date of payment, inclusive the
payment in advance for the import service.
(5) If the surplus of VAT amount for material goods, services purchased is due to the fact that
the subject of taxation has made a delivery taxed at zero-rate, the respective subject of
taxation is entitled to a refund of the surplus VAT amount for the material goods, services
purchased paid through bank account and/or extinguish amounts within tax refund, in
accordance with the provisions of this article, article 103, paragraph (3) and article 125,
within the limit of the VAT standard rate according the article 96, letter a) or reduced rate of
VAT according article 96, letter b), multiplied with the value of delivery, taxable at zero rate.
VAT is refunded as provided by the Government within 45 days.
(6) If the VAT amount for material goods and/or services purchased by an enterprise involved
in leasing activities exceeds the VAT amount for goods or services delivered under financial
and/or operational leasing contracts, the difference shall be refunded from the budget within
the limits of standard VAT rate multiplied by the value of delivered goods or services. VAT is
refunded as provided by the Government within 45 days.
[Paragraph 6, article 101 introduced by Law No. 48 dated 26 March 2011, in force
since 04 April 2011]
Note: The law No. 193 dated 15 July 2010 is declared unconstitutional according the
Constitutional Court decision dated 18 February 2011, in force since 18 February 2011]
[Paragraph 6, article 101 repealed by Law No. 193 dated 15 July 2010, in force since
01 January 2011]
(7) Individuals or legal entities who import goods for business purposes, shall pay VAT prior
or at the moment of filing the customs declaration, i. e. before the goods are released into
Republic of Moldova. The individuals importing goods for personal use or consumption, the
value of which exceeds the ceiling stipulated by current legislation, shall pay VAT at the
moment of customs clearance and only of the value of such goods exceeds the existing ceiling.
(8) The refunding of VAT according this article shall be paid to debt extinguish businesses
(or their creditors), and otherwise, at the request of business, on behalf of their future
obligations to the national public budget or to the bank account of the business.
January 2012]
[Article 101 amended by Law No. 48 dated 26 March 2011, in force since 04 April
2011]
[Article 101 supplemented by Law No. 233 dated 24 September 2010, in force since
22 October 2010]
01 January 2010]
2008]
Article 1011.Refunding VAT for capital investments (expenditures)

(1) This article is applied to subjects of taxation that make capital investments (expenditures),
except investments in housing and transportation units (tariff positions 870321, 870322,
870323, 870324, 870331, 870332, 87033), starting with 1st January 2012, and are registered
as VAT payers according article 112.
(2) Subjects of taxation, stipulated in paragraph (1) of this article, whose VAT paid or to be
paid to the supplier for purchased goods, services exceeds the amount of VAT paid or to be
paid by buyers (beneficiaries) for goods, services delivered are entitled to be refunded the
surplus of amount. The amount to be refunded cannot exceed the amount of VAT paid
through bank account for goods, services related to capital investments (expenditures) made
as stipulated by paragraph (1). The refunding is carried out within a period not exceeding 3
tax periods after the tax period in which capital investments (expenditures) were performed.
The refunding of VAT is carried out for exceeding amount of VAT paid or to be paid by the
buyers (beneficiaries) for the goods, services delivered, and is reflected in tax return for the
last tax period.
(21) The refunding of VAT for capital investments (expenditures) performed until the 31
December 2011 inclusively is carried out according legislative provisions by that date.
[Paragraph 3, article 1011 excluded by Law No. 267 dated 23 December 2011, in force
(4) In accordance with this article, VAT is refunded against debts of business units (or their
creditors), otherwise, at the request of business, against the future liabilities toward national
public budget or on the bank account of the business unit.
(5) Provisions of this Article shall not apply to capital investments (expenditures) incurred by
the investor from the means obtained from the national public budget.
[Art. 1011 amended by Law No.267 dated 23 December 2011, in force since 13
January 2012]
[Art. 1011 amended by Law No.108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Art.1011 introduced by Law No. 299-XVI dated 21 December 2007, in force since 11
January 2008]
Note: Art.1011 introduced by Law No. 177-XVI dated 20 July 2007 was excluded by
Law No. 299-XVI dated 21 December 2007, in force since 11 January 2008]
[Art.1011 introduced by Law No. 177-XVI dated 20 July 2007, in force since 01
January 2008]
Article 1012. Refunding VAT for its own manufacturing production plant growing and
horticulture in natural form and production of livestock in its natural form, live weight and
slaughtered, provided by agricultural producers
(1) Business, agricultural and sugar producers, that delivery within the country its own
manufacturing production plant growing and horticulture in kind, production of livestock in
kind, live weight and slaughtered and sugar beet as its own manufacturing production, by way
of exception, pay to the budget 40 % of calculated VAT amount related to these deliveries
according the article 96, letter a).
(2) The remaining 60 % of the VAT amount registered and accrued remain available to the
business agricultural or sugar producer and will be used exclusively to expansion of the
development of production capacity of the entity.
[Article 1012 introduced by Law No. 73 dated 11 April 2013, in force since 20 April
2013]
[Article 1012 introduced by Law no. 178 dated 11 July 2012, in force since 01 January
2013]
Article 1013. Refunding VAT for capital investments (expenditures) in vehicles for
transportation of 22 persons minimum, except the driver
(1) Business units that aren’t registered as VAT payer and that perform capital investments
(expenditures) in vehicles for transportation of 22 persons minimum, except the driver,
starting with January 1, 2013, are entitled to a refunding of VAT amount related to these
investments, paid to the budget. The refunding of VAT is carried out within a term nor
exceeding 3 tax periods after the tax period in which the capital investments (expenditures)
were performed.
(2) Refunding VAT according this article is carried out against the debts of business units (or
their creditors), otherwise, at the request of business unit, against the future liabilities toward
national public budget or on the bank account of the business unit.
[Article 1013 introduced by Law No. 178 dated 11 July 2012, in force since 01 January
2013]
Article 102. Input into account the VAT for goods, services purchased
(1) When paying VAT to the budget, subjects of taxation registered according to article 112
are allowed to credit the amount of VAT paid or to be paid to suppliers-VAT payers on
purchased goods, services (inclusively transmitted towards the achievement of fee contract) to
be used for the purpose of making taxable deliveries for business activities. Subjects of
taxation are allowed to credit the amount of VAT for imported services, purchased by the
subjects of taxation to be used for the purpose of making taxable deliveries for business
activities, only when paying VAT to the budget for these services in accordance with art. 115.
Subjects of taxation, registered according to articles 112, are allowed to credit the amount of
VAT paid or to be paid to suppliers-VAT payers for expenditures incurred prior to
registration and in relation to purchasing fixed assets for agricultural production, construction
and rehabilitation of facilities for agricultural production, establishment and maintenance of
new plantations, animal breeding and herd maintenance.
(2) The amount of VAT paid or to be paid on fixed assets, services received to be used for the
purpose of making supplies which are exempt from VAT is not subject to credit and shall be
included into the production costs or expenditures.
(3) The amount of VAT paid or to be paid on fixed assets, services purchased to be used for
the purpose of making both taxable and exempt supplies is subject to credit if related to
taxable supplies.
The amount of credited VAT is calculated on a monthly basis by applying the pro-rata on the
amount of VAT paid or to be paid for goods, services purchased and used for both taxable and
exempt deliveries. The pro-rata is calculated using the following formula:
a) the numerator shows the value of taxable deliveries (less VAT), except advance payments
received, for which the respective goods, services are used;
b) the denominator shows the total value of taxable deliveries (less VAT) and exempt
deliveries, except advance payments received, for which the respective goods, services are
used.
The final pro-rata is calculated as explained above when filling out the VAT return for the last
fiscal period of the year and is based on annual delivery indicators. The difference between
the VAT amount credited during previous fiscal periods and the VAT amount calculated
using the final pro-rata is registered in the tax return for the last tax period of the year.
(4) The amount of VAT paid or to be paid on goods, services received to be used for other
than business purposes, on purchased goods, which in the course of business were stolen or
represent excess losses according the legislation, as well as on the value which isn’t subject of
depreciation of fixed assets discarded is not subject to credit and shall be registered as
expenditures.
(5) The amount of VAT paid or to be paid for goods, services purchased by a subject to
taxation for organizing entertainment activities, which are not part of its business, is not
subject to credit and shall be reported as expenditures. Subjects of taxation who are engaged
in entrepreneurial activity in the area of entertainment and recreation, and who use goods,
services purchased for business activities shall be entitled to VAT credit on such supplies.
(6) A subject of taxation is entitled to credit the VAT paid or to be paid on acquired material
goods, services if he/she has the following:
a) a fiscal invoice for acquired goods, services for which VAT was paid or is payable, or
b) a document issued by the customs authorities certifying that VAT for imported goods was
paid;
c) a document confirming payment of VAT for imported services.
(7) The delivery, for which VAT paid or to be paid on material goods, services purchased is
allowed to be credited, must be made to the subject of taxation by the supplier who issued the
fiscal invoice (purchased in due order from the authorized body) or must be imported by the
subject of taxation.
(8) In order to confirm the entitlement to VAT on material goods, services the subject of
taxation, in addition to VAT return and registers of evidence of deliveries and acquisitions
where are the records of deliveries and acquisitions, shall be allowed provided the following:
1) for deliveries of goods:
a) contract whereby the goods was exported;
b) commercial invoice (invoice);
c) customs export declaration of goods;
d) copies of international transportation documents, except deliveries preformed by post;
e) the customs authorities confirm the supply of goods for export;
f) for deliveries performed by post, in addition shall provide:
- document confirming the payment of services and/or the invoice for the postal services
provided;
- document specified in the attached schedule of documents at the customs export declaration,
performed by the postal officer on fact of the shipment of the parcel;
2) for deliveries of services
a) confirmation from the beneficiary of exported services (if necessary, authorized translation
according the legislation is required to be presented);
b) payment documents confirming the purchase of services;
c) when the export of services related to delivery of material goods – customs declaration and
the documents that proving the transportation of material goods outside the customs territory
of the Republic of Moldova;
3) for the services of international passenger transportation performed with:
a) auto transport, regularly – road map, ticket record sheet; for single transportations – road
map, control bill;
b) for rail transport - ticket record sheet;
c) air transport – flight mission;
d) river transport – bill of lading;
4) for provision of transport services and international freight carried by:
a) auto transport – contract or order or their copies on provision of transport service or
delivery, payment documents confirming the payment for services rendered, CMR –
international transport waybill, by recording arrival of goods at destination and the presence
of customs stamps of the Republic of Moldova, except where goods are carried without
crossing the country;
b) rail transport – copy of railway bill of lading with customs stamps of the customs
authorities of the Republic of Moldova, acts of performed works for the reporting period. For
shipping services are required the control documents performed with I.S. ,,Calea Ferata din
Moldova” and other consignors who participated in execution of the services, invoice of
international rail transport (A4 form);
c) air transport – air waybill, by recording arrival of goods in the country of destination;
d) water transport – the bill of lading, containing records and stamps confirming the provision
of international transport service;
5) for aerodrome operator services (airport), for sale services of travel tickets for international
traffic by aircraft, ground servicing of aircrafts, aviation security and air navigation related to
aircrafts in international traffic; for sale services of international car, rail and river transport
tickets – documents confirming rendering of listed services and their value;
6) for services provided by electronic means:
a) digital signature confirmation and confirmation of receipt of payment for services (if it
occurred) or information on funds received through cards of international payment systems,
presented by the bank under which it will be possible to identify foreign recipient;
b) failing digital signature – confirmation of receipt of services by the customer with
handwritten signature;
7) for electricity, heat and gases to export:
a) confirmation of foreign recipient regarding the receipt of deliveries;
b) customs declarations, documents providing transportation of electricity, heat and gases to
the importer;
c) Customs Service confirmation of the veracity of export operations performed by the subject
of taxation;
8) for international transport services via pipelines, electricity networks:
a) contract under which the shipment was made;
b) fiscal invoice;
c) payment documents confirming the payment for the rendered services;
d) documents confirming made deliveries;
e) license for the activity for which the refunding is claimed;
9) for deliveries performed by producers of bread and bakery products, as well as milk and
dairy products – documents (invoices) confirming the deliveries;
10) for electricity, heat and hot water to the population – documents certifying deliveries;
where deliveries performed through from manufacturing units – checking documents between
distribution networks and producers, in other cases – other documents confirming deliveries;
11) for delivered goods, services according article 104, letter f) of this Code, article 8,
paragraph (6) of the Law on the Free International Port ,,Giurgiulesti” and article 5, paragraph
(3) of the Law on Free International Airport ,,Marculesti”:
a) copy of customs declaration concerning the introduction of goods in the free economic
zone by resident from the customs territory of the Republic of Moldova;
b) delivery contract;
c) resident of free economic zone certificate copy to which the delivery take place;
d) for taxable deliveries at zero rate of VAT:
- of goods – tax invoice containing the stamp of customs authority, where as destination is
indicated free economic zone ;
- of services – tax invoice issued under rendering services, whose place of delivery is free
economic zone;
12) for deliveries made under leasing contracts:
a) documents (tax invoices) providing the deliveries;
b) invoices providing delivery of goods to the lessee;
c) tax invoices providing the receipt of lease rates;
13) for deliveries of goods and services due to the implementation of the projects of Moldova
Social Investment Fund (further MSIF):
a) concluded contracts between MAIF and business units providing services from resources of
MSIF;
b) concluded contracts between administrative-territorial units, implementing agencies and
business units concerning the performance of works funded from resources of MSIF;
c) concluded contracts between business entrepreneurs seeking refunding of VAT and
businesses which concluded contracts with MSIF – where are requested refunding of VAT by
businesses for deliveries of goods and services for implementation of projects of MSIF;
d) tax invoices issued for the volume of works carried out and documents on which they are
issued (acts of performing works etc.);
14) for deliveries of goods in duty-free shops:
a) delivery contracts of goods in duty/free shops;
b) tax invoices for deliveries at zero rate of VAT containing customs authority stamp, which
is indicated as destination duty/free shop;
c) Customs Service confirmation concerning the introduction of goods in duty/free shops;
15) for performing capital investments (expenditures):
a) purchasing of goods, services on the territory of the Republic of Moldova used to
performing investments – tax invoices and payment documents confirming the payment of the
value of the purchases , including VAT;
b) purchasing of goods from nonresident or resident legal entities or individuals on the
territory of Republic of Moldova, but didn’t have tax relations with budget system, used to
performing investments – payment documents confirming the payment of VAT to the
Customs Service;
c) use of services from nonresidents or residents legal entities or individuals on the territory of
the Republic of Moldova, but didn’t have tax relation with budget system, used to performing
investments – payment documents confirming payment of VAT to the Customs Service;
16) provision in the country to the applicant processing services to place goods under the
customs procedure of inward processing by businesses of light industry:
a) service delivery contracts concluded with the applicant to place goods under customs
procedure of inward processing;
b) tax invoice for rendering services;
c) invoices confirming the receipt of raw material and returning of processed products;
d) act of works execution, with the particulars of the contracts under which they were made;
e) documents of businesses confirming the payment of rendering services.
(9) The VAT amount paid or payable for ethylic alcohol purchased and used for medical
purposes is credited.
(10) At the occurrence of the conditions set in article 1181, the subject of taxation is entitled to
credit the amount of VAT paid or to be paid to supplier on purchased goods services in the
country, if the tax invoices is recorded in General Electronic Register of tax invoices.
2013]
[Article 102 amended by Law No. 178 dated 11 July 2012, in force since 14
September 2012]
January 2012]
[Article 102 supplemented by Law No. 299-XVI dated 21 December 2007, in effect
[Article 102 amended by Law No. 177-XVI dated 20 July 2007, in effect since 10
August 2007]
Chapter 4
DELIVERIES EXEMPT FROM VAT
Article 103. Exemptions from VAT.
(1) VAT shall not be applied for the import of goods, services and deliveries of goods,
services of subjects of taxation which are the outcome of their business activity in Republic of
Moldova:
1) residential housing, land and their rent, the right to housing and land tenancy and rent,
except for commission fees for housing and land transactions;
2) goods of tariff positions 040229110, 190110000, and food for children of tariff positions
16021000, 20051000, 200710100, 200710910, 200710990;
3) state property bought as a result of privatization;
4) pre-school institutions, clubs, sanatoriums, and other facilities for social, cultural and
housing purposes, as well as roads, electrical lines and substations, gas supply networks,
underground water pumping plants and other similar objects, transferred gratuitously to the
central and local public authorities (or, under their decision, to specialized enterprises, which
use such objects solely for their intended purpose), as well as facilities transferred gratuitously
to enterprises, organizations, institutions by central and local public authorities; state property
transferred gratuitously from one state enterprise to another state enterprise, or from one
municipal enterprise to another municipal enterprise according to the decision of public
authorities; technical expertise, exploration, construction and rehabilitation works, including
attracting financial donations from legal and physical entities for items included in the list
approved by the Parliament;
5) goods, services of education institutions related to instructive, production and educational
process, provided that funds raised from the delivery of such goods and services are allocated
for educational purposes; personnel training and development services; services for training
children and teenagers in coteries, workshops, studios; services to children and teenagers for
the use of gym devices; services related to supporting children in pre-school institutions;
services related to training and development of teachers;
6) services (actions) performed by the authorized bodies for which a state duty is charged; all
types of activities related to taxes and fees collected by the state for issuing licenses,
registration and patents, as well as fees and duties levied by central and local public
authorities; services rendered by lawyers and notaries, bailiffs and administrators (liquidators,
fiduciary administrators, temporary administrator) of the process of insolvency, judicial
restructuring, bankruptcy and liquidation; real estate registration services and issuing extracts
from the real estate register services of state registration of legal persons and individual
entrepreneurs and providing information from respective state records;
7) services related to patent and licensing issuing operations (except for mediation services)
related to the industrial property, as well as to obtaining copyrights and other related rights;
8) seized property, property in abeyance, property of entities declared in process of insolvency,
judicial restructuring, bankruptcy and liquidation, property which was legally transferred into
state ownership as a result of succession of patrimonial rights, treasures;
9) services provided for supporting ill and elderly persons, as well as goods for packages to be
gratuitously transferred to poor elderly persons by charitable organizations;
10) medical services, except cosmetic services; medicine raw material, items, primary and
secondary package used for the preparation and production of medicines approved by the
Ministry of Health, except ethylic alcohol, cosmetics; prosthetic and orthopedic appliances
and medical equipment (tariff position 9021); vouchers (including without accommodation) to
resort and health care houses packages of touristic services; technical means, including motor
transport, which can be used solely for the purpose of prevention and rehabilitation measures
for the disabled;
11) goods produced by university and school canteens, by canteens of other education
institutions, hospitals, pre-school institutions, as well as by the canteens of other social and
cultural organizations and institutions, partially or entirely financed from the budget, as well
as canteens providing catering services to poor elderly persons from the proceeds of charitable
organization.
12) financial services:
a) granting or transferring credits, credit guarantees, any warranties for cash transactions and
crediting, including management of loans, credits or credit guarantees by creditors (credit,
transfer, trustee operations, cash settlements, seeking amounts not credited to accounts,
opening, closing and re-registration of accounts);
b) transactions related to bank deposit accounts, including savings accounts, settlement and
budgetary accounts, transfers, debts, checks and other financial instruments, except for
proceeds from sale of goods in case of default of loan repayments, information, consulting
and expertise services, acquisition and rent of broker's places at a stock exchange, lease,
including services of collection, storage and delivery of cash, securities, documents, fees from
trustee operations on the management of the clients’ property, liquidation of property of
bankrupt entities, fees for providing clients with regulatory documents;
c) import of banknotes and coins (including jubilee and commemorative banknotes and coins)
in national currency, banknotes and coins in foreign currency (including numismatic purposes)
and other transactions related to circulation of national and foreign (including transactions
related to numismatic purposes), as well as import of goods from the tariff position 7108
delivered to the National Bank of Moldova and other deliveries to/by National Bank of
Moldova of this goods;
d) transaction related to the issue of shares, stocks, bonds and other securities, including
commercial and commission activity on the securities markets, and activity of independent
registrars;
e) transactions related to derivative financial instruments, forward agreements, options and
other financial operations;
f) services related to management of investment funds and qualified non-state pension funds
organizations.
g) insurance and/or re-insurance services, except for intermediary insurance services
organizations;
13) postal services, including delivery of pensions, subsidies and indemnities;
14) services related to gambling provided by entrepreneurs engaged in the gambling business
(including the use of gaming machines), except for the services the value of which is partially
or entirely included in the stake or entrance fee, and other services provided to participants or
to the audience; lotteries.
15) burial and incineration of human and animal bodies, and related activities: preparing
bodies for burial or cremation, embalming and services provided by funeral homes; rental of
funeral rooms; rental or sale of burial places; maintenance of tombs; development and
maintenance of cemeteries; transportation of bodies; rituals and ceremonies provided by
religious organizations; organization of funerals and incineration ceremonies, manufacturing
and/or delivery of coffins, crowns;
16) accommodation in dormitories; utility services for the general public: rental of dwelling
space, technical services for residential housing blocks, water supply, sewage, heating,
sanitation, elevators;
17) passenger transportation services throughout the country, as well as ticket selling services
for passenger transportation in the country;”
18) electric power imported and supplied through the distribution network, or imported by the
distribution networks, except imported electric power transportation services;
19) services related to the confirmation on land ownership rights;
20) books and periodical (except advertising and erotic) publications from tariff position 4901,
4902, 490300000, 490400000 and 4905, as well as a polygraph printing of books and
periodicals, except those mentioned above;
21) imported excise stamps for identification of goods subject to excise tax;
22) services delivered by agricultural service cooperatives, established in accordance with art.
87 of Law No. 73-XV from April 12, 2001 on business cooperatives, the members of this
cooperative, provided that at least 75% of the total value of the goods and services delivered
by the cooperative are goods and serviced delivered to its members and goods delivered by its
members by the cooperative;
[Point 23 excluded by Law No. 178 dated 11 July 2012, in force since 01 January
2013]
[Point 231 excluded by Law No. 48 dated 26 March 2011, in force since 04 April 2011]
24) cars and other motor vehicles (tariff positions 870321, 870322, 870323, 870324 870331,
870332, 870333);
[Point 25 excluded by Law No. 108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Point 251 excluded by Law No.172-XVI dated 10 July 2008, in force since 01 January
2009]
26) equipment, tools and bonuses received as donations by the National Olympic Committee
and specialized national sports federations from the International Olympic Committee,
European and international specialized sports federations for training of sportsmen and
promotion of Olympic movement with no right to sell this equipment, tools and bonuses;
27) departments of science and innovation organizations accredited by the National Council
for Accreditation and Certification. Exemption will be granted beginning with the fiscal
period in which the organization of science and innovation has been accredited by the
National Council for Accreditation and Certification. In case of withdrawal of the
accreditation certificate, private organization will be deprived to relief since fiscal period in
which to withdraw the accreditation certificate .
(2) VAT shall not be applied to:
a) goods entering the customs territory and placed under following customs procedures:
transit, processing under customs control, customs warehouse, destruction and refusal for the
benefit of the state;
b) domestic goods previously exported and re-introduced onto customs territory in the same
condition form within 3 years;
c) goods placed under customs temporary import procedure and compensational products
after outward processing, in accordance with customs regulations.
(3) VAT shall not be imposed on goods placed under the customs regime of inward
processing, except goods subject to excise, fresh or chilled beef meat (tariff position 0201),
frozen beef meat (tariff position 0202), fresh, chilled or frozen pork meat (tariff position
0203), fresh, chilled or frozen mutton or goat meat (tariff position 0204), fresh, chilled or
frozen beef, pork, sheep, goat, horse, donkey, mule eatable entrails (tariff position 0206),
poultry meat and eatable entrails from tariff position 0105, fresh, chilled or frozen (tariff
position 0207), lard with no lean meat, pork and poultry lard, not melted or otherwise
extracted, fresh, chilled, frozen, salted or in brine, dried or smoked (tariff position 0209 00),
milk and milk sour cream, concentrate or with added sugar or other sweeteners (edulcorators)
(tariff position 0402), potato starch (tariff position 1108 13 000), cow, sheep or goat fats other
than for tariff position 150300 (tariff position 1502 00) and coarse sugar made of sugar cane
(tariff position 1701 11).
VAT paid for goods placed under customs regime of inward processing, for which VAT is
payable, is refunded according the instructions of the Customs Service, within maximum 30
days.
(4) When imported foreign goods placed under the customs regime of re-export are removed,
the VAT amount paid when entering customs territory shall be refunded. VAT is refunded
according the instructions of the Customs Service within 5 days.
(5) VAT is not applied on importing goods, services intended for providing assistance due to
natural calamities, armed conflicts and other emergency situations, as well as imports and/or
deliveries of goods, services defined as humanitarian aid as provided by the Government.
(6) VAT shall not be applied on placing and selling goods in duty-free shops.
(7) VAT shall not be applied to raw materials, supplement materials, items and accessories
imported by organizations and enterprises of people with sight and hearing impairments,
organizations of disabled people required for production purposes.
(8) VAT shall not be applied to goods produced by health care-production workshops under
the psychiatric hospitals of the Ministry of Health, which employ persons with disabilities.
[Paragraph 9, article 103 excluded by Law No. 108-XVIII dated 17 December 2009, in
force since 01 January 2010]
(92) VAT shall not be applied to goods and services imported or purchased on the territory of
Republic of Moldova by nonprofit organizations that meet the requirements of article 52, for
the purpose of building social institutions, as well as goods and services imported or
purchased on the territory of Republic of Moldova by these nonprofit organizations for the
needs of those institutions.
(93) VAT shall not apply to goods imported by legal entities for non-commercial purposes,
where the customs value of the goods does not exceed 100 euros. If the customs value of the
goods exceeds the limit exempted, VAT is derived from the customs value of goods and
taxable limit specified doesn’t reduce their taxable value.
(94) VAT does not apply to secondary raw materials, including waste and residues from paper
and cardboard, rubber, plastic and glass (cullet), ferrous metals, industrial residues containing
metals or their alloys, procured on the territory of the Republic of Moldova by licensed
taxable subjects as a result of their business activities in Moldova.
[Article 103 supplemented by Law No. 164 dated 11 July 2012, in force since 14
March 2013]
[Article 103 supplemented by Law No. 222 dated 19 October 2012, in force since 0
November 2012]
September 2012]
[Article 103 amended by Law No. 111 dated 17 May 2012, in force since 26 June
2012]
[Article 103 amended by Law No. 33 dated 06 March 2012, in force since 25 May
2012]
2012]
[Article 103 supplemented by Law No. 37 dated 07 March 2012, in force since 30
March 2012]
January 2012]
Constitutional Court decision dated 18 February 2011, in force since 18 February 2011
January 2011]
August 2010]
01 January 2010]
2008]
[Article 103 supplemented by Law No. 245-XVI dated 16 November 2007, in force
January 2008]
August 2007]
[Article 103 supplemented by Law No. 144-XVI dated 22 June 2007, in force since 06
July 2007]
Chapter 5
ZERO RATE VAT
Article 104. Deliveries with zero rate VAT
The following deliveries are subject to zero rate VAT:
a) goods, services for export, and all kinds of international passenger and cargo (including
shipments) transportation, international transport services of natural gases provided by
JSC ,,Moldova Gaz”, as well as airport (aerodrome) operator services, selling tickets for
international ground servicing of aircrafts including the delivery of fuel and cargo on the
board of the aircraft, aeronautic safety services and air navigation services for aircrafts
involved in air traffic;
b) electric power, thermal energy and hot water for population, regardless of the subject under
which management are the population immovable property for public housing purposes;
c) imports and/or deliveries on the territory of Republic of Moldova of goods, services
designated for the official use of diplomatic missions in Republic of Moldova, and personal
use or consumption by members of diplomatic, administrative and technical personnel of
these mission and by the members of their families living with them, on a mutual basis, as
well as for the official use of similar mission in Republic of Moldova and personal use or
consumption by members of diplomatic, administrative and technical personnel of these
mission and by the members of their families living with them. The zero rate VAT is applied
as provided by the Government;
c1) import and/or delivery within the country of goods and services destined for:
- technical assistance projects conducted on the territory of Moldova by international
organizations and donor sates in treaties to which it is party;
- investment support projects, financed from loans and grants awarded to the
Government or with state guarantee, from loans granted by international financial institutions
(including the Government share) and from grants awarded to the budget institutions.
List of international treaties to which Moldova is part, the list of technical assistance
projects, list of loans and grants awarded to the Government or with state guarantee, from
loans granted by international financial institutions (including the Government share), from
grants given to budgetary institutions and the application of the V.A.T. zero rate for in-
country delivery of goods, services for these projects are determined by the Government.”;
[Letter d) excluded by Law No. 245-XVI dated 16 November 2007, in force since 01
January 2008]
[Letter e) excluded by Law No. 299-XVI dated 21 December 2007, in force since 11
January 2008]
f) goods, services delivered within the free economic zones outside the customs territory of
the Republic of Moldova, delivered from the free economic zones outside the customs
territory of the Republic of Moldova, delivered in the free economic zone in the rest of the
customs territory of the Republic, as well as those delivered by free economic zones residents
of the Republic of Moldova to each other;
g) the services of light industry enterprises on the territory of Republic of Moldova under
contract processing customs procedure for inward. Type of services that are included into this
section, and the administration of these services are determined by the Government and the
list of economic agents is approved by the Ministry of Economy;
h) Goods supplied in duty-free shops.
February 2013]
January 2012]
01 January 2010]
[Article 104 supplemented by Law No. 172-XVI dated 10 July 2008, in force since
01 January 2009]
January 2008]
Chapter 6
DELIVERIES
Article 105. Deliveries of goods, services
(1) Delivery of electrical power, heating or gas is considered delivery of goods.
(2) Delivery of services related to delivery of goods is a part of the delivery of goods.
(3) Delivery of services related to exporting goods is a part of exports of goods.
(4) Delivery of goods related to delivery of services is considered a part of delivery of
services.
Article 106. Deliveries carried out within the performance of the term contract
(1) Delivery of goods, services performed by the representative on behalf of mandator
represents delivery carried out by the mandator.
(2) Execution by the representative of the mandator regarding the procurement of goods,
services represents the delivery made by the supplier to the mandator.
[Article 106 in the redaction of Law No. 108-XVIII dated 17 December 2009, in force
Article 107. Deliveries carried out within the performance of commission and fiduciary
management contracts
(1) The transfer of goods by the principal to the broker (commissioner) and vice versa, as well
as sending the goods by the commissioner to the buyer and by the supplier to the
commissioner within the performance of commission contract represents the supply of goods.
(2) The taxable value of taxable supply of goods made by the principal to the commissioner
subject of VAT taxation represents the taxable value of the supply of these goods performed
by the broker to the buyer. The taxable value of taxable supply of goods made by the principal
to the commissioner which is not subject to VAT taxation represents the value of the goods
delivered to the buyer by the commissioner reduced by the amount of VAT which was
calculated by the commissioner if it had been subject of VAT taxation.
(3) During the performance of the principal of procuring goods, the value of goods supply
carried out by the commissioner to the principal represents the value of delivered goods
carried out by the supplier to the commissioner.
(4) Execution by the commissioner of the principal assignment within the performance of
commission contract represents the delivery of service.
(5) If during the execution by the commissioner of the principal assignment he imports goods,
the commissioner shall pay V.A.T. at import in accordance with Article 101, paragraph (7)
and has the right to pass into account the V.A.T. according to conditions set out in paragraph
102, paragraph (6) letter b).
(6) If the fiduciary administrator acts on his behalf, but on the account of trustee, regarding a
service provision, it shall be considered that he himself had purchased and provided services
in question.
(7) The value of purchased services by the fiduciary administrator, subject of VAT taxation,
from the administration founder is the value of rendered service by the fiduciary administrator
to the beneficiary. The taxable value of rendering services to the fiduciary administrator
which is not subject of VAT taxation by the administration founder represents the value of
rendering services to the buyer by the fiduciary administrator reduced by the amount of VAT
which was calculated by the commissioner if it had been subject of VAT taxation.
(8) Provision of fiduciary management service by the fiduciary administrator to the
administration founder represents the service delivery.
(9) If the administration founder is a non-resident, the fiduciary administrator shall be liable to
pay V.A.T. at the import of services as set forth in Article101 paragraph (4) and shall be
entitled to carry forward (credit) the V.A.T. according to conditions set out in Article 102
paragraph (6) letter c). Subsequent delivery of service by the fiduciary administrator to the
beneficiary is liable to V.A.T.
January 2012]
[Article 107 in redaction of Law No. 108-XVIII dated 17 December 2009, in force since
01 January 2010]
Chapter 7
TAX LIABILITY TERMS
Article 108. Tax liability terms
(1) The date of tax liability on VAT is the date of delivery. The date of delivery is considered
the date when the goods are released, services are provided, except for cases stipulated by
paragraphs (5), (6) and (7).
(2) For goods, the date of delivery is the date when the goods are handed (transferred) to the
consumer, or, if transportation is involved, is the date when transportation starts, except
exported goods, for which the date of delivery is the date when goods leave the territory of
(3) For delivery of immovable property, the date of delivery is considered the date when the
consumer becomes the owner of the immovable property on the date of its inclusion in the
register of immovable property.
(4) For services, the date of delivery is considered the date the service is provided, the date
when the tax invoice is issued or the date when a full or part payment is made to the subject of
taxation, whichever comes first.
(5) If a tax invoice is issued or payment is received prior to the date of delivery, the date of
delivery shall be the date of issuing the tax invoice or the date of receipt of payment,
whichever comes first.
(6) If goods, services are regularly delivered for the duration of a certain period of time
stipulated by the contract, the date of delivery shall be the date of issuing the tax invoice or
the date of receiving each periodic payment, whichever comes first.
(7) For delivery of goods and services under a (financial or operational) leasing contract, the
date of delivery shall be the date specified in the contract for the payment of leasing
installment. If the leasing installment is paid in advance, the date of delivery shall be the date
of collecting the advance payment.
2012]
[Article 108 supplemented by Law No. 48 dated 26 March 2011, in force since 04 April 2011];
Constitutional Court decision dated 18 February 2011, in force since 18 February 2011
[Article 108 amended by Law No. 193 dated 15 July 2010, in force from 01 January 2011]
[Article 108 amended by Law No. 108-XVIII dated 17 December 2009, in force since 29
December 2009]
Article 109. Tax liability term for imports
(1) For imported goods used for business activity, the date of tax liability shall be the
date the goods are declared at the border customs offices, and the date of payment shall be the
date the amount is actually paid by the importer (declarant) or by the third party to the
customs body or deposited to the Treasury Single Account, confirmed by an extract from the
bank statement. For imported services used for business activity, the date of tax liability and
the date of VAT payment shall be the date the service provision, indicated in the document
confirming the delivered service;
(2) Goods are considered imported if the importer complies with all requirements on import
of goods into the territory of the Republic of Moldova stipulated by customs legislation, and if
goods become liable to customs duty. If imported goods are exempt from customs duties, the
goods shall be considered imported, as if they would have become liable to customs duties,
observing all appropriate procedures applicable to imported goods under customs legislation.
2011]
01 December 2010]
Chapter 8
PLACE OF DELIVERY
Article 110. Place of delivery of goods
(1) The place of delivery of goods is considered the place where the goods are on the date
they are handed (transferred) to the customer, or when they are transferred in the possession
of the customer (beneficiary). If goods are to be transported by the customer or by a
transportation company, the place of delivery shall be the place where the goods are when
transportation starts, except export deliveries.
(2) The place of delivery of electrical energy, thermal energy and gas is the place where these
are received.
January 2012]
Article 111. Place of delivery of services
(1) The place of delivery of services shall be:
a) at the location of real estate property - if services provided are directly related to this
property;
b) transportation means, taking into account the distance covered – for transportation service;
c) place of actual provision of services:
- for tangible movable goods;
- in the area of culture, art, science, education, physical training or sports, entertainment, or
in a similar field of activity;
- related to auxiliary transportation survives, such as loading, unloading, moving;
d) place of using and owning services – for renting tangible movable goods;
e) headquarters, and if lacking, domicile or place of residence of service recipient for the
following services:
- transfer and provision of copyrights, certificates, licenses, product and service brands, and
other items of industrial property as well as other similar rights;
- advertising services;
- consultant, engineering, consulting, lawyer, accountant offices and marketing services, as
well as information supply services, including telephone information centers established in
subclass 74.86.0 of Classifier of economic activities of the Republic of Moldova approved
through the Decision of the Department ,,Moldova-Standard” no. 694-ST from 09.02.2000;
- computer services and related activities provided by electronic means in accordance with
sub-section 72 of the Classifier of economic activities of the Republic of Moldova from
28.06.1994, approved through the Decision of the Department ,,Moldova-Standard” no. 694-
ST from 09.02.2000;
- personnel employment and supply services;
- services of agents acting on behalf and using the funds of other parties – for services listed
by this item;
f) place of destination of goods shipped after processing – for goods on the customs territory
and outside the customs territory.
(2) The place of services provision shall be considered the headquarters, and case of no such
place – the domicile or residence of the person providing:
- IP telephony services;
- other services that were not listed in paragraph (1).
September 2012]
01 January 2010]
Chapter 9
VAT MANAGEMENT
Article 112. Registering the subject of taxation
(1) A subject conducting business activity, except for public authorities, public institutions
specified in article 51, public and private medical and sanitary institutions specified in article
521, and business patents holders, shall register as VAT payer, if he/she delivered goods,
services, other than those exempt from VAT, the total value of which exceeded 600.000 lei
within 12 consecutive months. The subject of taxation shall officially notify the State Tax
Service by filling out the respective form and register not later than the last day of the month
when this amount was exceeded. The registration shall take effect on the first day of the
month following the month when this amount was exceeded.
(2) A subject conducting business activity is entitled to register as VAT payer if he/she made
taxable deliveries of goods, services (except imported goods, services) valued at more than
100000 lei within 12 consecutive months, provided that payment for these deliveries will be
made through settlement by transfer to bank accounts of the subject of business activity,
accounts opened at financial institutions which have established tax relations with the
budgetary system of Republic of Moldova. The registration shall take effect on the first day of
the month following the month when the ceiling was exceeded, of which the State Tax
Service was officially notified due to filling out the respective form.
(3) Upon registering a subject of taxation, the State Tax Service is required to issue a
certificate of registration approved in due order, which states:
a) the name and legal address of the subject of taxation,
b) the registration date,
c) tax identification number of the subject of taxation.
(4) The subject that carry out entrepreneurial activity and that benefits from imported
services the value of which if their value is added to the value of goods, services delivered
within 12 consecutive months exceeds 600.000 lei shall register as VAT payer as stipulated
in paragraph (1).
September 2010]
[Article 112 supplemented by Law by No. 108-XVIII dated 17 December 2009, in
force from 01 January 2010]
[Article 112 amended by Law No. 51-XVI dated 02 March 2007, in force since 23
March 2007]
Article 1121.Registering subjects of taxation who make capital investments (expenditures)

[Article 1121 excluded by Law No. 267 dated 23 December 2011, in force since 13
January 2012];
[Art.1121 amended by Law No. 108-XVIII dated 17 December 2009, in force since 01
January 2010];
[Art.1121 introduced by Law No. 299-XVI dated 21 December 2007, in force since 11
December 2008]
Note: Art.1121 introduced by Law No. 177-XVI dated 20 July 2007 was excluded by
Law No. 299-XVI dated 21 December 2007, in force since 11 January 2008]
[Art.1121 introduced by Law No. 177-XVI dated 20 July 2007, in force since 01 July
2008]
Article 113. Cancellation of registration
(1) A subject of taxation must inform the State Tax Service if he/she ceases to make taxable
deliveries. The State Tax Service shall then cancel the subject’s registration for VAT in due
order.
(2) The State Tax Service has the right to cancel independently the registration of the VAT
payer provided that:
a) the total value of taxable deliveries of the subject of taxation does not exceed the ceiling of
100 000 lei;
b) the subject of taxation did not submit a VAT return for each fiscal period;
c) information presented in accordance with art.8 paragraph(2) lit. b) by the subject of
taxation is not accurate.
(3) On the date of cancellation of VAT payer registration, a subject is regarded as having
made a taxable delivery of inventory of goods and fixed assets for which VAT was credited
when purchased and must pay the debt for VAT on that delivery. The taxable value of that
delivery shall be its market value.
(4) The date of cancelling VAT payer registration is the date of the inspection act basing on
which the decision of the director (deputy director) of the fiscal body to cancel registration is
issued.
(5) In case of suspension of the taxable subject activity according to the legislation in force,
the registration as V.A.T. taxpayers is not canceled, and the period of suspension of the
activity is not taken into account when assessing the ceiling set in paragraph(2), letter a). In
case of deliveries during the activity suspension period, the taxpayer's V.A.T. obligations and
rights are restored in the first day of the month in which deliveries were made.
January 2012]
[Article 113 supplemented by Law No. 108-XVIII dated 17 December 2009, in force
since 29 December 2009]
[Article 113 amended by Law No. 51-XVI dated 02 March 2007, in effect since 23
March 2007]
Article 114. VAT taxable period
(1) A VAT taxable period is one calendar month starting on the first day of that month.
(2) When registration for VAT payment is cancelled, the last taxable period starts on the first
day of the month when the registration was cancelled and ends on the last day of the month
when the cancellation of the registration takes effect.
Article 115. VAT return and payment
(1) Every subject of taxation specified by art.94 lit. a) and/or lit. c), is required to file a VAT
return for each taxable period. The return is prepared on an official form, which is submitted
to the State Tax Service not later than the last day of the month following the end of the
taxable period.
(11) The Vat return presents using, as binding, automated electronic reporting methods,
according the provisions of article 187, paragraph (21).
(2) Every subject of taxation is required to pay to the budget the amount of VAT due for each
taxable period, but not later than the date set for the presentation of the tax return for that
period, except for VAT due to the budget for imported services, which is paid to the budget
on the date of payment for the imported services.
[Article 115 supplemented by Law No. 48 from 26 March 2011, in force since 01
January 2012]
[Article 115 amended by Law No.48 dated 26 March 2011, in force since 04 April
2011]
Article 116. VAT credit in case of compromised debt
(1) If the entire or part of the VAT amount included in the VAT return and paid for delivery
made is considered, in accordance with legislation, as compromised debt, the subject of
taxation is entitled to credit the amount of VAT paid for any VAT taxable period. The amount
of VAT subject to credit is the amount of VAT paid for the delivery which corresponds to the
non-recovered amount of the compromised debt.
(2) If the amount of the compromised debt is returned to the subject of taxation after being
entitled to credit it as per para. (1), that amount shall be considered payment for next taxable
delivery made on the date the amount of compromised debt is received.
(3) If, after including the amount of VAT in the VAT return under the tax return received, the
entire or part of that is considered, according the legislation, as compromised debt, the taxable
subject shall exclude the credit of the VAT amount which corresponds to the non-recovered
amount of the compromised debt.
January 2012]
Article 117. Fiscal invoice
(1) A subject of taxation who makes a taxable delivery on the territory of Republic of
Moldova is obligated to issue a fiscal invoice for the respective delivery to the buyer. The
fiscal invoice is issued when the tax obligation occurs, as provided by art. 108, except the
cases determined by this code. A fiscal invoice is not issued for taxable deliveries in
accordance with art, 104, letter a).
(2) A fiscal invoice must contain the following information:
1) the current number of the invoice;
2) the title (name), address and TIN of the supplier;
3) the date of issuing the invoice;
4) date of delivery, if different from the date of issuing the invoice;
5) title (name) and address of the buyer;
6) the type of delivery;
7) for each type of delivery of goods, services:
a) the quantity of goods;
b) unit price, less VAT;
c) VAT rate;
d) amount of VAT per unit;
e) total amount of the delivery of goods, services to be paid;
f) total amount of VAT.
(3) For retail sale and services provided in places arranged for this purpose against cash
or/and credit card, no fiscal invoice is required to be issued (except cases when is requested
by buyers), provided that the following conditions are met:
a) the subject of taxation shall keep records of cash and/or credit card payments received and
paid at each point of sale/rendering services by using cash and control machines. Entries shall
be made at the time when cash and/or credit card payment is received or paid. At the end of
each work day in the register of cash register machine data of the daily closing report of the
cash and control machine are recorded;
b) at the end of each work day, the total VAT on deliveries made that day shall be entered
into the appropriate records and data from invoices for inputs paid out in cash or/and by credit
card shall be entered into the purchase record.
(4) When digital products are exported as services delivered electronically and paid for by
international payment system cards, it is not required to issue fiscal invoices.
(5)When supplying electric, thermal energy, water, gas and services to people with payment
in cash, including services through financial institutions, the Post Office Moldova, other
authorized persons, issuing invoices by suppliers of goods, services not performed.
September 2012]
January 2012]
01 January 2010]
[Article 117 modified by Law No. 273-XVI dated 18 December 2008, in force since
13 January 2009]
Article 1171. Special cases for issuing invoices

(1) When the goods are supplied, if these are transported; the date of issuing the invoice shall
be the date when their transport starts.
(2) Based on regular supply of goods and service (electric, thermal energy, water, gas, etc.)
during a certain period; the suppliers shall issue the invoice for the delivery period together
with a receipt to the buyer.
(21) Upon the delivery of electricity, thermal energy, hot water by distribution networks, the
producer, based on the information provided by these networks, issues the tax invoice by
splitting volume to the VAT rate applied.
(3) VAT taxable subjects (bread and bakery production factories, as well as milk and meat
processing plants) which, in accordance with agreed schedule, have several deliveries of VAT
taxable goods to the same customers during one day, have the right to issue a sole invoice
listing the goods delivered to the same customer and the total quantity of supplies made
during one day, by reflecting the number and series of waybills, information on supplies in the
invoice.
(4) When delivering agricultural products, services to owners of agricultural land on the
account of payment for land lease, the invoice shall be issued by the lease-holder on the last
day of the month, when delivery took place, by indicating the total value of delivery and
enclosing the information on the beneficiaries and indicators specified in the bills, with
holographic signatures of beneficiaries.
(5) When transferring the right to use the informational product, the invoice shall be issued by
the author or the copyright holder on the date set forth for payment for the use of
informational product, irrespective of the fact if the transfer of copyright takes place based on
contract of exclusive or non-exclusive copyright transfer.
(6) The principal shall issue the invoice after receiving the invoice issued by the
commissioner for the delivered service. When the goods are delivered to the buyer
(beneficiary), the commissioner shall issue the invoice on its own name. The commissioner
shall issue the invoice to the extent of undertaken principal’s tasks.
(7) When undertaking the task of the principal to procure goods to be later transferred to the
principal, the commissioner shall issue an invoice on its own name to transfer the goods to the
principal. The commissioner shall issue the invoice to the extent of undertaken principal’s
tasks.
(8) The tax invoice issued by the founder of administration shall be presented to the fiduciary
administrator. The land administrator shall issue the invoice on its own name for goods and
services delivery to the end-user. The fiduciary administrator shall issue the invoice to the
founder of administration to the extent of patrimony administration service.
(9) The invoice shall not be issued when receiving payment before the supply, except for:
a) sale of own food goods and services by the food companies to the consumer that is a
subject of entrepreneurship and pay in advance the service of food company for a certain
period; the invoice shall be issued at the moment of advance payment;
b) subscription to periodical publications taxable with VAT, as well as publication service
delivery; the invoice shall be issued when receiving the advance payment;
c) supply of oil products (petrol, gasoline, etc.) by issuing petrol filling tickets or charging the
petrol filling smart cards; if the consumer pays through bank or in cash the procurement of
petrol products to be delivered later on tickets or smart cards base, the invoice shall be issued
at the moment of issuing the tickets or charging the smart cards;
d) delivery of mobile telephone services through advance payment; the supplier shall issue the
invoice on the date of payment for the services set forth in the contract.
(10) The compensated expenditures shall be re-invoiced by separately registering them in the
invoice issued for goods or services delivery. If there is no goods or services delivery, the
compensated expenditures shall be re-invoiced by issuing an invoice comprising only these
expenditures.
(11) If the taxable value of the goods taxable deliveries is formed upon their receipt by the
buyer as a result of determining the quality, weight and their consumption quality, upon their
delivery the invoice shall be issued. After determining the taxable value for the given
delivery, based on the confirmative documents on receipt of the goods, the supplier presents
to the buyer the tax invoice, which will reflect the numbers and information about the series
of invoices and deliveries. When performing multiple deliveries within a month, supplier,
based on invoices, shall issue not less than twice a month an invoice on the value of
performed deliveries.
2012]
January 2010]
[Article 1171 introduced by Law No.273-XVI dated 18 December 2008, in force since 13
January 2009]
Article 118. Keeping record of goods, services
(1) Every subject of taxation shall keep records of all goods, services delivered and goods and
services purchased. Subjects of taxation who dealing with retail sale or services shall keep
daily records of all goods and services delivered and paid for in cash. Reports on goods,
services delivered and goods, services purchased shall be prepared within one month after the
last date of the VAT taxable period.
(2) The records of goods, services purchased shall contain the following information:
a) series and number of the tax invoice and/or series and number of import declaration and/or
the number of document confirming the import of services;
b) the date of receipt of the invoice and/or the date of declaration of customs release of goods
and/or the date of VAT payment for services and the number of payment document;
c) the title (name) of the supplier;
d) a brief description of the delivery;
e) total value, less VAT;
f) total amount of VAT;
(3) Tax invoices for goods, services purchased/delivered shall be registered in the respective
ledgers in the order they are received/issued. Damaged or cancelled tax invoices shall be
retained by the subject of taxation.
(4) The sales register must contain the following information on goods, services delivered:
a) series and number of tax invoice;
b) the date of issuance;
c) consumer name;
d) a brief description of the delivery;
e) total value charged for the delivery, less VAT;
f) total amount of VAT;
g) amount of discount, if offered.
(5) A VAT summary record must be kept for each taxable period, containing the following
information:
a) amount of VAT on goods, services purchased;
b) amount of VAT on goods, services delivered;
c) any adjustments affecting VAT amount;
d) net amount of VAT payable to the budget or the net amount of VAT excess to be credited;
e) amount of VAT paid to the budget;
f) amount of VAT excess carried forward;
g) amount of VAT to be refunded.
January 2012]
Article 1181. General electronic register of tax invoices
(1) Tax invoice issued shall be registered mandatory by the supplier in the General electronic
Register of tax invoices, in the form and the way established by the Main State Tax
Inspectorate, where the amount of the taxable value of VAT taxable deliveries exceeds the
amount:
- 100 000 lei – starting with 1 July 2012, by the subjects of VAT taxation which are attended
to the Main State Tax Inspectorate, State Tax Inspectorate for municipality Chisinau, State
Tax Inspectorate for municipality Balti, and Tax Administration Department Comrat under
State Tax Inspectorate of autonomous territorial unit of Gagauzia;
- 50 000 lei, starting with 1 January 2013, by all subjects of VAT taxation;
- 10 000 lei, starting with 1 January 2014, by all subjects of VAT taxation.
(11) The tax invoice issued is going to be recorded in the General electronic Register of tax
invoices within 5 working days from the date of issue and the subjects of VAT taxation which
are attended by the Main State Tax Inspectorate – within 10 working days from the date of
issue.
[Paragraph 11, article 108 introduced by Law No. 178 dated 11 July 2012, in force
since 01 July 2012]
(2) The buyer are entitled to verify the compliance of information included in tax invoice
issued by supplier with information contained in General Electronic Register of tax invoices.
September 2012]
[Article 1081 introduced by Law No. 267 dated 23 December 2011, in force since 13
January 2013]
The PRESIDENT OF THE PARLIAMENT Dumitru MOTPAN

Chisinau, 17 December 1997.
No. 1414-XIII
Note: Title IV approved by Law No. 1053-XIV dated 16 June 2000. Published in Official
Monitor of the republic of Moldova No. 139-140/992 dated 02 November 2000. In force since
01 January 2001 in accordance with Law No. 1054-XIV dated 16 June 2000
T I T L E IV
EXCISE DUTIES
Note: In Title IV, the word ,,(cognacs)” is excluded, according to Law No. 280-XVI dated 14
December 2007, in force 30 May 2008.
Chapter 1
GENERAL PROVISIONS
Article 119. Definitions.

For the purpose of this title the following terms are used:
1) Excise Duty – a state tax applied to specified consumer goods.
2) Excise Certificate – a document issued by the State Tax Service to the subject of taxation,
detailing the registration of the subject of taxation, and giving him right to undertake
transactions with excisable goods.
3) Excise Premises – the totality of all sites owned by the subject of taxation, including the
detached buildings, premises, territories, lands and other sites as documented in the Excise
Certificate where the excisable goods are produced and/or processed and removed
(transported) by the subjects of taxation.
4) Removal (transportation) – movement, transfer of excisable goods from Excise Premises
5) Notice of removal (transportation) – the entering, made in written form, fixed in the goods
Removal Register.
Chapter 2
SUBJECTS AND OBJECTS OF TAXATION, THE BASE OF TAXATION

Subjects of taxation are:
a) any individuals or legal entities who produces and (or) processes excisable goods on the
territory of the Republic of Moldova;
b) any individuals or legal entities, who imports excisable goods, with the exception of goods,
provided for in Article 124 part (1)-(3),(5), (7), (8).
Article 121. Objects of Taxation and the base of taxation

(1) The objects of taxation shall be the excisable goods, specified in the appendixes to this
title.
(2) The base of taxation shall be:
a) the volume in kind form of the excisable goods if the rates of excise duties, including for
imports, are established in the absolute amount for the unit of measurement of the goods;
b) the value of the excisable goods, excluding excise duties and Value Added Tax, in case if
for these excisable goods the rates are established as ad valorem (as a percentage of excises),
except for Article 1231;
c) the customs value of imported excisable goods, determined under the Customs legislation,
as well as the taxes, duties and fees payable under importation, excluding Excise duties and
VAT, if for excisable goods the rates are established as ad valorem (as a percentage of
excises) except for Article 1231.
2013]
Note: Article 121 supplemented by Law No. 177-XVI dated 20 July 2007, was
supplemented subsequently by Law No. 299-XVI dated 21 December 2007, in force since 11
January 2008
[Letter b), article 121 supplemented by Law No. 177-XVI dated 20 July 2007, in force
Chapter 3
THE RATES, CALCULATION AND PAYMENT OF EXCISE DUTIES
Article 122. The excise duty rates
(1) The excise duty rates, according to the Appendix to the present title are set :
a) in absolute amount for the unit of measurement of goods;
b) ad valorem (as a percentage) based on the value of goods without taking into account the
excises and VAT or based on the value in the customs of the imported goods, by taking into
account the taxes and duties that have to be paid at import, without taking into consideration
the excises and VAT;
(2) The excise duty rates for imported petroleum products and /or delivered on the territory of
the Republic of Moldova from tariff positions 270710100, 270720100, 270730100, 270750,
270900100, 271011110–271019290, 271019310–271019490, 271019510, 271019610,
271019630, 271019650, 271019690, 271112, 271113, 271114000, 271119000, 290110000,
290124100, 290129000, 290211000, 290219, ex.290220000, 290230000, 290244000,
290290900, 290511000–290513000, 290514, 290516, ex. 290519000, 2909, 381400900,
381700500, 381700800 are indexed yearly, starting with 1 January. The indexation
coefficient represents the annual growth of nominal GDP forecasted for the current year
compared the previous year.
January 2013]
2013]
Article 123. Calculation and payment of Excise duties

(1) The subjects of taxation specified in Article 120 paragraph (a) and who remove (transport)
any excisable goods from excise premises are required:
a) to calculate the excise duties based on the volume in kind form or the value of goods
(depending on the rate in the absolute form or ad valorem (as a percentage));
b) to pay the excise duties before the removal (transportation) of goods from excise premises
on the rates, fixed in the appendix to the present title;
(2) The liability for excise duty payment in the manner specified in part (1) of the present
article is maintained under the transference of excisable goods with payment or nonpayment,
including in lieu of wages of the subject’s of taxation employees, appropriated by the subject
of taxation or by the members of his family, transferred to other persons, as well as moved by
any other way from the excise premises.
(3) The excise duties for imported goods are calculated and paid by the subjects of taxation
referred to in art.120 para. b) simultaneously with the payment of customs duties. In case for
the import of goods custom duties are not levied, the goods are considered imported, as if
subjected to custom duty, provided that all regulations stipulated by the customs legislation
for the regime of import are respected.
(4) In case of excisable goods export, the liability for payment of excise duty shall be
maintained until the moment of currency repatriation and presentation of justifying
documentation, specified in Article 125, paragraph (4). In case of non presentation, in
established terms, of the documents, specified in Article 125, paragraph (4), the subject of
taxation shall pay the excises, penalties and fines in the amount and under the procedure
established according the article 261 paragraph (4) and article 228, paragraph (2).
(5) Excisable goods, wrapped for final consumption, such as vodka, liqueurs and other
alcoholic drinks, vermouth and other wine of fresh grapes, other fermented beverages of tariff
positions 2205 and 220600, cognacs, sold, transported or stored within Republic of Moldova
or imported for sale on its territory, as well as excisable goods, wrapped for final consumption,
purchased from resident business entities located on the territory of the Republic of Moldova,
but having no tax relationship with its budgetary system, are subject to mandatory marking
with “Excise stamps. State trade mark.” The marking is done in the process of production of
excisable goods prior to their importation, and goods produced on the territory of the Republic
of Moldova prior to their shipment (transportation) from excise premises). The way of
purchasing and use of “Excise stamps” is established by the Government
(51) The tobacco products sold, transported or stored on the territory of the Republic of
Moldova or imported for sale on its territory, as well as excisable goods purchased from
resident business entities located on the territory of the Republic of Moldova, but having no
tax relationship with its budgetary system, are subject to mandatory marking with excise
stamp. The marking is done in the process of production of excisable goods prior to their
importation, and goods produced on the territory of the Republic of Moldova prior to their
shipment (transportation) from excise premises. The way and terms of purchasing, use and
circulation of excise stamps is established by the Government.
(6) No obligatory marking with “Excise stamps” is required for:
(a) sparkling wines and carbonated wines, (cognacs) in souvenir bottles of 0.25; 1.5; 3 and 6
liters;
(b) alcoholic beverages with content of ethylic alcohol of up to 7% in volume;
(c) excisable goods placed in the following customs regimes: transit, customs warehouse, ,
temporary import, duty free shop;
(d) excisable goods produced on the territory of the Republic of Moldova and shipped for
exportation by the producer.
(7) Old models of excise stamps are valid for a period of one year from the date of
implementation of the new ones.
[Article 123 amended by Law No. 262 dated 16 November 2012, in force since 11
February 2013]
January 2013]
September 2012]
[Article 123 amended by Law No. 33 dated 06 March 2013, in force since 25 May
2012]
January 2012]
[Article 123 amended by Law No. 280-XVI dated 14 December 2007, in force since
01 January 2010]
August 2007]
Article 1231. The calculation of excise duties on filter cigarettes

(1) On filter cigarettes (tariff position 2402 20), the excise duties are calculated as the sum of
excises determined by applying (multiplication) of the rate set in absolute amount for the
volume in kind expression (1000 pieces) at the moment of their shipment from excise
premises (transportation) or when imported and excise determined by applying (multiplication)
of the ad valorem rate in percentage set at the maximum retail sale price.
(2) The maximum retail sale price is the price for which the product was sold to other persons
for final consumption and which includes all taxes and duties.
(3) The maximum retail sale price for any type of filter cigarettes is set by the persons who
produce filter cigarettes in the Republic of Moldova (local producer) or that import filter
cigarettes and are registered in the way set by the Government.
(4) It is forbidden for other persons to sell filter cigarettes for which no maximum retail sale
prices have been set or declared.
(5) It is forbidden for any other person to sell filter cigarettes at a price that exceeds the
maximum retail sale price.
[Article 1231 introduced by Law No. 177-XVI dated 20 July 2007, in force since 01
January 2008]
Article 124. Facilities from Excise Duties

(1) Excises shall not be paid by physical persons importing goods for personal use or
consumption, the value or quantity of which doesn’t exceed the limit established in the valid
legislation. If the customs value of the goods exceeds the non-taxable limit of 200 Euros, the
excise is calculated based on the customs value and the non-taxable limit doesn’t diminish
their taxable value.
(2) Excises shall not be paid on importing the following excisable goods:
a) defined as humanitarian assistance, under the procedure established by the Government;
b) destined for technical assistance projects, implemented on the territory of the Republic of
Moldova by international organizations and donor countries within the limits of agreements
and memorandums to which Moldova is a party. The List of international treaties to which
Moldova is a party and of the technical assistance projects is set by the Government;
c) goods, intended for official use of diplomatic missions and other equated missions in the
Republic of Moldova, as well as goods for personal use or consumption of the members of
diplomatic, administrative-technical personnel of such missions, including members of their
families residing with them, - on mutual basis, in the order provided by the Government;
(3) No excise duty is paid for the goods financed from loans and grants issued to the
Government or granted under state guarantee, from loans issued by international financial
bodies (including from the share-part of the Government), meant for the implementation of
the respective projects, as well as from the grants given to the institutions financed from the
budget, according to the list approved by the Government.
(4) No excise duty is paid for excisable goods exported by the subjects of taxation
independently or on the basis of commission agreement, in conformity with the provisions of
Article 123 par. (4).
(41) No excise duty is paid for seized property, property in abeyance, property passed into the
state property entitled to succession and treasures.
(5) No excise duty is paid when placing and transporting from the customs territory into the
duty-free shops and the sale by these shops of the excisable goods, as well as at the import of
excisable goods to the customs territory and their placement under customs regime of transit,
customs warehouse, processing under customs control, destruction or refusal for the benefit of
the state.
(6) At importation of foreign excisable goods to the customs territory and their placement
under customs regime of inward processing, excise duty is paid at importation of these goods
with subsequent refund of the paid excise duties upon importation of processed goods from
the customs territory, in the way set by the Government.
(7) No excise duty is paid when placing the excisable goods under the Customs regime of
temporary admission.
(8) No excise duty is paid for domestic excisable goods, previously exported and reintroduced,
within a period of 3 years, in the same condition and the compensating products after passive
processing, according to the customs regulations.
(9) The amounts of excises paid on the introduction of the customs territory of the Republic of
Moldova of foreign excisable goods under the import customs regime is refunded when
removing them from the customs regime, when placing them under the customs destination of
duty-free shop, when placing them under the custom destination of free-zone, in the way set
by the Government.
(10) The goods subject to excises introduced in the free economic zone from outside the
customs territory of the Republic of Moldova, from other free economic zones, from another
part of the customs territory of the Republic of Moldova, as well as goods originating from
this zone and taken out from the customs territory of the Republic of Moldova shall be
exempted from excises;
(101) The shipments of excisable goods performed within the free economic zone, as well as
the shipments of excisable goods performed by economic agents from one free economic zone
to another free economic zone are not subject to excise duties
(11) The goods subject to excises taken out from the free economic zone on the rest of the
customs territory of the Republic of Moldova are subjected to excise duties.
(111) No excise duty is paid for excisable goods imported by legal entities for non/commercial
purposes if the value of this goods doesn’t exceeds 100 Euros. If the customs value of the
goods exceeds the non-taxable limit, the excises is calculated based on the customs value and
the non-taxable limit doesn’t diminish their taxable value.
(13) In case of non-fulfillment of provisions of paragraphs (5) – (9) of this Article and of
conditions of the chosen Customs regime, fixed by the Customs legislation of the Republic of
Moldova, the subjects of taxation and persons specified in para (5) of Article 4 of the Law on
enforcement of Title IV of the Tax Code shall pay the excise duties according to the rates,
established in the Appendix no.1 to this Title, penalties in the amount fixed in Article 261,
paragraph (2) and (3) and fines in the amount determined under Article 228
January 2013]
April 2012]
January 2012]
[Article 124 amended by Law No. 141 dated 02 July 2010, in force since 30 July 2010]
2008]
[Article 124 supplemented by Law No. 299-XVI dated 21 December 2007, in force
August 2007]
August 2007]
Article 125. Tax credits and repayments of excise duties paid.
(1) The subjects of taxation are allowed to make tax credits for the excise duty paid for
excisable goods, used in processing and/or production of other excisable goods, at the
moment of expedition (transportation) of the finished excisable goods from the excise
premises. The credit of the excise duties paid, is allowed only within the limits of the
excisable goods being used in the processing and/or production of other excisable goods, at
their subsequent removal (transportation) and if there are documents confirming the excise
duty payment for excisable goods used. In case when the excisable goods are deposited for
maturation, the subject of taxation is allowed to make excise duty credits within the limits of
the quantity of excisable goods, used at the production of similar excisable goods, at the
moment of removal (transportation) of these similar excisable goods from the excises
premises and in case of presence of documents that confirm the payment of excises for the
excisable goods.
(2) If the sum of excise paid for the excisable goods used in the process of production and/or
processing of other excisable goods exceeds the amount of the excise calculated for the
excisable goods transported from the excise premises, the difference is reported to
expenditures in the tax period that the transportation of excisable goods from the excise
premises took place.
(3) In case of export of excisable goods by the subjects of taxation, made independently or on
the basis of the commission agreement, who also delivers goods subject to excise duties to
duty-free shops, except for imported filter cigarettes, and/or to free economic zones, the
amount of excise duty previously paid for the excisable goods used in the production and/or
processing of goods subject to excise duties removed (transported) for export shall be repaid
to the subject of taxation according to the procedure set by the Government within 45 (forty
five) days after the submission of the confirming documents, specified in para (4) of this
article.
(4) In order to obtain the repayment of the excise duty paid for excisable goods used in
processing and/or production of other exported excisable goods, the subject of taxation shall
submit to the State Tax Service authorities the following confirming documents:
a) The contract (copy of the contract) concluded with a foreign partner on supply of excisable
goods. In cases when the export supply of excisable goods is made on the basis of
commission agreement by the commission agent – the subject of taxation shall submit the
commission agreement and the contract (the copy of the contract) between the commission
agent and foreign partner to the State Tax Service authority;
b) The payment documents and the statement from the bank, if it proceeds from the
agreement conditions, confirming the actual proceeds from the sale of excisable goods to the
foreign partner on the account of the subject of taxation;
c) the cargo Customs declaration or its copy, certified by the head and the chief accountant
of the subject of taxation with the marks of the Customs body of the Republic of Moldova
which delivers the goods for export;
(5) The amount of excises is refunded to the account of extinguishing economic entities debts
(or of their creditors) to the national public budget, and if there are no debts, are transferred to
the settlement account of the economic entity.
(6) The export of goods by the entities that are not subject to taxation is allowed, without the
right to the refund of the amount of excise duties for excisable goods removed (transported)
for export.
01 January 2010]
July 2008]
Chapter 4
REGISTRATION OF SUBJECTS OF TAXATION. RECORD OF EXCISABLE GOODS
SHIPPED (TRANSPORTED).
EXCISE DUTY PAYMENT DECLARATION
Article 126. The registration of the subjects of taxation

(1) Any individuals or legal entities who intends or produces and/or processes excisable
goods, are required to obtain an Excise Certificate of the type set by the Main State Tax
Inspectorate, prior to the beginning of carrying out the business activity.
(2) The application for Excise Certificate (application of the type set by the Main State Tax
Inspectorate under the Ministry of Finance), which must be submitted to the STS authorities
by the economic agent shall include:
a) the name(s) (name, surname), legal address (addresses) and Fiscal Code (Codes);
b) the owner of the building, premises, territory, land;
c) in respect of the property, used for carrying out business activity under the lease, hire
agreement, the subject of taxation shall specify: the name(s) (name, surname), legal address
(addresses) and Fiscal Code (Codes) of the person who has given it on lease or hire it out;
d) concrete forms and methods of control, which can be inspected and which can secure the
safety of excisable goods, including the transference of excisable goods from one Excise
Premise into another Excise Premise, when they are owned by the same economic agent and
are situated on different territories.
(3) The applicant shall enclose a lay-out plan of the administrative buildings, warehouses,
workshops, other premises which are located on the subject of taxation territory, within the
limits established for carrying out business activity.
(4) If the application is complete and it includes information which can be verified, the STS
authorities shall issue to the applicant the Excise Certificate and the appendix to it which
includes a lay-out (a plan) referred to in paragraph (3) of this article. Subsequently the
applicant shall become subject of taxation.
(5) The State Tax Service authorities can refuse the issue of Excise Certificate to the
applicant, if they consider that the control over the subject of taxation activity or excise
premises can not be performed, or forms and methods of control referred to in paragraph (2)
letter d) of this article does not ensure the integrity of excisable goods.
(6) In cases when more businesses units are using the same excise premises for the production
and/or processing of excisable goods, the State Tax Service authorities are required to
determine independently the subject or subjects of taxation, responsible for the excise duty
payment, according to the procedure set by State Tax Service.
(7) In cases, when the subject of taxation intends to make changes which must be reflected in
the Excise Certificate or in the Appendix to it, he is required to address to the State Tax
service authorities with the appropriate application.
[Article 126 amended by Law No. 280-XVI dated 14 December 2007, in force since 01
January 2010]
Article 127. Record of excisable goods which are shipped (transported). The declaration of
excise duty payment
(1) In respect of each Excise Premise, the subject of taxation shall maintain a book-keeping
register of the shipped (transported) goods. Register form as well as the data which must be
reflected in it are established by the Government. Entries are made in the Register prior to
shipment (transportation) of excisable goods from the Excise Premises.
(2) The book-keeping register of the shipped (transported) goods shall be kept in a designated
place and made available for examination purposes for authorized officers of the State Tax
Service upon demand.
(3) The subjects of taxation, provided in of Article 120, letter a), are required to submit the
declaration of excise duty payment not later than the last day of the month, following the
month when the shipment of excisable goods was carried on. The form of the declaration and
the procedure of its completion are established by the Government.
(4) The declaration mentioned at the paragraph (3) is presented using, as binding, automated
electronic reporting methods, as stipulated at the article 187, paragraph (21).
January 2012]
01 January 2010]
Chapter 5
EXCISE DUTY ADMINISTRATION
Article 128. Tax and Customs Authorities Control

(1) An authorized officer of the State Tax Service has the right to:
a) enter and/or inspect any sites, buildings, premises (other than those used as the housing
stock), means of transport in the premises, buildings and on the roads as well as the goods in
them, any documents including transportation documents, reports, which in his or her opinion
are used for the purpose of dealing with excisable goods. Such actions shall only be permitted
during business hours;
b) having reasons to suspect the fact of excise duty payment delinquency or that in any site,
building, premises, means of transport there are excisable goods upon which the excise duty
has not be paid, to perform the actions referred to in para a) during non business hours and to
inspect the residential premises exclusively with the prosecutor’s warrant.
c) has the right to seize the excisable goods, transport means which are at the disposal of any
legal or individual, in case when the obligations to furnish proof can’t be fulfilled by this
person. The official of the State Tax Service is required to issue a seizure written notification,
which includes the detailed description of goods, place and time of seizure. If the person
whose goods are seized does not furnish proofs of the excise duty payment within 20 days,
from the seizure date, a forced recovery of excise duty is made, under the acting legislation.
(2) The control over the excise duty payments is carried out by the Customs bodies in
conformity with this Title and Customs legislation.
January 2012]
THE PRESIDENT OF THE PARLIAMENT Dumitru

DIACOV
Chisinau, 16 June 2000.
No. 1053-XIV
Appendix no. 1
Goods subject to excise duties
Commodity Name of goods Unit of measurement Excise duty

Item (tariff
position) Rate
1 2 3 4
160430 Caviar and caviar substitutes value in MDL 25%
220300 Malt Beer Litre 1,94 lei
2205 Vermouth and other wine of fresh grapes, flavored Liter 10 lei
with plants or aromatic substances
220600 Other fermented beverages (for example, obtained liter 10 lei

from fresh pear juice, cider, mead); mixtures of
fermented beverages, mixtures of fermented
beverages and non-alcoholic beverages, not
elsewhere specified or included
2207 Undenatured ethyl alcohol with an alcohol liter of absolute 70 lei

concentration of 80% volume or more; ethyl alcohol alcohol
and other denatured alcohols, of any concentration
2208 Undenatured ethyl alcohol with an alcoholic liter of absolute 70 lei

concentration of up to 80% volume, distilled, spirits, alcohol
liqueurs and other alcoholic beverages:
240210000 Cigars (including those with cut ends) and cigars value in MDL 40%
(fine cigarettes), containing tobacco
240220
Cigarettes, containing tobacco:
-with filter 1000 pieces/ value in 30 lei+30 %
MDL
-without filter 1000 pieces 30 lei
240290 000 Other cigars, cigarillos, and cigarettes containing Value in MDL 40 %
tobacco substitutes
2403 Other manufactured tobacco and manufactured kg 100 lei
tobacco substitutes; tobacco ,,homogenized” or
,,reconstituted”; tobacco extracts and essences
270710 100 Benzol to be used as fuel or combustible Ton 3200 lei
270720 100 Tuluols to be used as fuel or combustible Ton 3200 lei
270730 100 Xylols to be used as fuel or combustible Ton 23200lei
270750 Other mixtures of aromatic hydrocarbons of which Ton 3200 lei

volume at least 65% (including losses) are distilled
at 250 grades C after ASTM D 86 method
270900 100 Natural gas condensate Ton 3200 lei
271011 110 – Oils (distilled) light and medium Ton 3200 lei
271019 290
2710 19 310 Diesel oil: including combustible (fuel) diesel and Ton 1 330 lei
2710 19 490 fuel for ovens
271019510 Fuel oil intended for undergoing a specific process Ton 1330 lei
271019610 Fuel oil with a sulfur content not exceeding 1% by Ton 1330 lei
weight
271019630 Fuel oil with a sulfur content exceeding 1% by Ton 1330 lei
weight but not more than 2%
271019650 Fuel oil with a sulfur content exceeding 2% by Ton 1330 lei
weight but not more than 2.8%
271019690 Fuel oil with a sulfur content exceeding 2,8% by Ton 1330 lei
weight
271112 Propane Ton 1995 lei
271113 Butane Ton 1995 lei
271114000 Ethylene, propylene, butylene and butadiene Ton 1995 lei
271119000 Others Ton 1995 lei
280430000 Nitrogen Ton 105 Euros
280440000 Oxygen Ton 116 Euros
290110000 Acyclic saturated hydrocarbons Ton 3200 lei
290124100 Buta-1,3-diene ton 3200 lei
290129000 Other unsaturated acyclic hydrocarbons ton 3200 lei
290211000 Cyclohexane ton 3200 lei
2902 19 Other cyclanes, cyclenic and cycloterpenic ton 3200 lei

hydrocarbons
ex.29020000 Benzene destined to be used as fuel or combustible ton 3200 lei
290230000 Toluene ton 3200 lei
290244000 Mixture of isomers of xylene ton 3200 lei

290290900 Other cyclic hydrocarbons ton 3200 lei
290511000- Monohydric alcohols (methanol, propane, butane-1- ton 3200 lei

290513000 ol)
290514 Other butanols Ton 3200 lei
290516 Octanol (octyl alcohol) and its isomers Ton 3200 lei
290519000- Other acyclic alcohols and their halogenated, value in MDL 5%

290549 sulfonated, nitrated or nitrosated derivatives
ex.290519000 Pentane (amelic alcohol) ton 3200 lei
2906 Cyclic alcohol and their halogenated, sulphated, Value in MDL 5%

nitrates and nitrosation derivatives
2909 Ethers, ethers-alcohol, ethers-phenols, ethers – Ton 3200 lei
alcohol-phenols, alcohol peroxides, ether peroxides,
cetone peroxides (with definite chemical
composition or not) and their halogenated,
sulphated, nitrates or nitrosation derivatives.
3302 Mixtures of strong-smelling substances and mixtures Value in MDL 5%
(including alcoholic solutions) based on one or more
strong smelling substances, of the type of those used
as raw material for the industry; other products
based on strong smelling substances of the type of
those used for production of beverages
330300 Perfumes and eau de toilette Value in MDL 30%
321210 Thin sheets for marking by warm pressing Value in MDL 5%
321290 Other pigments (including metallic powders and value in MDL 5%

flakes) dispersed in an aqueous environment, in
liquid or paste form, of a kind used for
manufacturing paints (including enamels)
3814 00 900 Other complex organic solvents diluters not defined ton 3200 lei
and not included in other parts; prepared for
removing dyes or lacquer
381700 500 Linear achilbenzen ton 3200 lei
381700800 Other ton 3200 lei

Except for Fur clothes (mint, polar fox, fox, sable) Value in MDL 25%
4303
7113 Articles of jewelry and parts thereof, of precious

metal or metal clad with precious metal:
- precious metal even plated or clad with precious

metal
711311000 -- of silver, even plated or clad with precious metal gram 2,10 lei
711319000 -- of other precious metal even plated or clad with gram 32 lei
precious metal
711320000 - of based metal plated or clad with precious metal Gram 32 lei
8519 Sound recorders, sound reproducing equipment, value in MDL 15%

sound recording and reproducing equipment
852110 VCRs recorders and reproducers, even incorporating Value in MDL 5%

a video tuner tape
852190000 Other videos recorders and reproducers, even Value in MDL 5%

incorporating a video tuner
8527 Receivers for radiotelephony, radiotelegraphy or Value in MDL 5%

radio broadcasting, even combined in the same unit
with a sound recording or reproducing device or
with a clock
Notes:
1. When excisable goods are shipped (transported), imported in forms that do not correspond
to the units of measurement in which the excise duties rates are set, the taxation (the
application of excise stamps or “Excise stamp”) is performed based on approved rates by re-
computing the volumes in the given unit of measurement. Similar procedure is applied to
recalculate the excise duty on alcohol on the basis of the absolute alcohol content.
2. When goods liable to excise duty and marking with excise stamps or “Excise stamp. State
trade mark” are shipped (transported) or imported in a form that does not correspond to units
of measurement in which the excise duty rates are set, these goods are marked with one excise
stamp or “Excise stamp. State trade mark”, the value of which is established at the moment of
their shipment (transportation), importation on the basis of the set rates re-calculated to be the
necessary unit of measurement.
3. By derogation from provisions of Article 125, the amount of excises transferred to the
Budget for ethylic non denatured alcohol from tariff position 22071000, procured to be used
in medicine within the total annual volume, established by the Government, is refunded under
the Regulation approved by the Government.
[Point 4 excluded by Law No.172-XVI dated 10 July 2008, in force since 25 July
2008]
5. Excises amount paid by businesses on acquirement of goods of tariff positions 270710100,
270720100, 270730100, 270750, 270900100, 271011110 – 271019290, 290110000,
290124100, 290129000, 290211000, 290219, 290220000, 290230000, 290244000,
290290900, 290511000 – 290513000, 290514, 290516, 290519000–290549, 2906, 2909,
3302, 321210, 321290, 381400900, 381700800 are credited if these goods are used in
production in other quality than fuel and combustible and those from tariff positions
271011310, 271011700 and 271019210 are credited at the level of economic agents if they
are used as fuel in civil aviation. By derogation of provisions of Article 125 of the Tax Code,
if the mentioned goods are used as raw material for production and/or processing goods not
subject to excises or as fuel (combustible) in civil aviation, crediting of excises amounts is
made in the form of extinguishing payer’s arrears to the budget on other taxes and duties, and
if there are no arrears, the amounts of excises are transferred to the settlement account of the
economic entity in the was set by the Government.
6. Non-denatured ethylic alcohol from tariff position 22071000 destined to be used in the
perfume and cosmetics industry, is exempted of excise payment within the limits established
by branch Ministry, coordinated with the Main State Tax Inspectorate and Customs Service,
in view of perfumery and cosmetics industry development Program implementation for the
respective year.
[Points 7, 71 excluded by Law No. 178 dated 11 July 2012, in force since 01 January
2013]
[Point 8 excluded by Law No. 267 dated 23 December 2011, in force since 13 January
2012]
9. The goods from tariff position 280430000 and 280440000, produced on the territory of the
Republic of Moldova are exempted of excise duty.
[Appendix No.1 of the Title IV amended by Law No. 324 dated 27 December 2012,
in force since 11 January 2013]
[Appendix No.1 of the Title IV amended by Law No. 178 dated 11 July 2012, in force
[Appendix of the Title IV amended by Law No. 267 dated 23 December 2011, in force
[Appendix of the Title IV amended by Law No. 48 dated 26 March 2011, in force
since 04 April 2011]
[Appendix of the Title IV supplemented by Law No. 206 dated 16 July 2010, in force
since 10 August 2010]
[Appendix of the Title IV amended by Law No. 141 dated 02 July 2010, in force since
30 July 2010]
[Appendix of the Title IV amended by Law No. 108-XVIII dated 17 December 2009,
in force since 01 January 2010]
[Appendix of the Title IV amended by Law No. 296-XVI dated 25 December 2008, in
[Appendix of the Title IV amended by Law No. 172-XVI dated 10 July 2008, in force
since 25 July 2008]
[Appendix of the Title IV amended by Law No. 280-XVI dated 14 December 2007, in
force since 30 May 2008]
[Appendix of the Title IV (the notes) amended by Law No. 177-XVI dated 20 July
2007, in force since 10 August 2007]
Appendix no. 2
Excise rate for means of conveyance
Tariff Name of goods Unit of Excise rate depending the term of exploitation
position measurem
ent 0-7 years 8 years 9 years 10 years
8703 Motor cars and other

motor vehicles
principally designed
for the transport of
persons (other than
those of tariff position
8702), including cars
such as "break" and
racing cars:
- Other motor vehicles

with spark-ignition
reciprocating:
870321 -- Cylinder capacity cm3 0,38 Euros 0,40 Euros 0,42 Euros 0,44 Euros
not exceeding 1000
cm3
exceeding 1000 cm3
but not more than
1500 cm3
exceeding 1500 cm3
but not more than
2000 cm3
-- Cylinder capacity cm3 1,27 Euros 1,33 Euros 1,40 Euros 1,46 Euros
exceeding 2000 cm3
but not more than
3000 cm3
exceeding 3000 cm3
- Other vehicles (cars)

with piston engine
with compression
ignition (diesel or
semi-diesel):
not exceeding 1500
cm3
exceeding 1500 cm3
but not more than
2500 cm3
870333 Cylinder capacity cm3 3,50 Euros 3,50 Euros 3,50 Euros 3,50 Euros
exceeding 2500 cm3
Notes:
1. Excise rate is increased for auto-vehicles with the term of exploitation:
from 3 to 5 years by 0,02 Euro for each cm3;
from 5 to 7 years by 0,03 Euro for each cm3;
from 7 to 8 years by 0,04 Euros for each cm3;
10 years by 0,07 Euros for each cm3.
2. By derogation from provisions of this appendix, the amount of excise calculated for each
vintage auto-vehicle from tariff position 8703 is 10 000 Euros.
[Appendix No. 2 of the Title IV introduced by Law No. 178 dated 11 July 2012, in
Note: Title V approved by Law No.407-XV dated 26 July 2001, published in the Official
Gazette of the Republic of Moldova No.1-3/2 dated 04 January 2002, into force since 01 July
2002 according to the Law No.408-XV dated 26 July 2001.
Title V
Tax Administration
Chapter 1
GENERAL PROVISIONS
Article 129.Terms
For the purpose of exercising tax administration, the following terms shall be defined:
(1)Tax body – authority of State Tax Service: the Main State Tax Inspectorate under the
Ministry of Finances; the territorial state tax inspectorate and/or the specialized state tax
inspectorate that are subordinated to the Main State Tax Inspectorate under the Ministry of
Finances. The term "territorial state tax inspectorate" is the same as the term "territorial tax
body".
(11)Specialized state tax inspectorate – tax body specialized in exercising tax administration
competences on the whole territory of the Republic of Moldova or on a particular area of
activity or serving a particular category of taxpayers.
(2) State Tax Service – centralized system of bodies and the activity of the tax officials that
hold functions in these bodies, aimed at exercising the competences of tax administration,
according to the tax legislation.
(3) Management of tax body – the chief (deputy chief) of the Main State Tax Inspectorate
under the Ministry of Finance; chief (deputy chief) of the territorial state tax inspectorate
and/or of the specialized state tax inspectorate.
(4) Tax official – the civil servant, according to the provisions of the Law on Public Service,
which is a person with a remunerated function of accountability in the tax body. The term “tax
official” is identical with the terms “civil servant”, “person with a function of accountability
in the tax body” and “person with a function of accountability in the State Tax Service”,
provided by the present code and the Law on Public Service.
(5) Representative of the taxpayer (of the person) – the person that acts based on a mandate
released according to the legislation; the attorney vested with powers according with the
legislation; the parent, the adoptive parent, the guardian or the trustee in the case of a person
without the capacity of exercise or a limited exercise capacity; other persons that, according to
the legislation, can have the quality of a representative.
(51) Witness – person with full exercise capacity, who is not interested in committing
execution documents and who is not family related up to the fourth degree with the
participants at the execution procedure, as well as not subordinated or subject to control by
them.
(6) Tax liability – the liability of the taxpayer to pay to the budget a certain sum as a tax, fee,
late payment (penalty) and/or fine.
(7) Tax period – the time, established according to the tax legislation, for which the tax
liability is executed.
(8) Tax liability extinguishment deadline – the period, established according to the tax
legislation, during which the tax liability must be executed, including the last day in the
working hours of the tax body. If the last day of the period is a non-working day, then it will
be considered as the last day the first working day that follows the non-working day. If the tax
reports are submitted electronically, then the last considered day is the full day. The terms of
execution of other actions provided by the tax law shall be determined in a similar way.
(9)Tax report – any declaration, information, calculation, informative note, other document,
that are submitted or must be submitted to the tax body, regarding the calculation, payment,
deduction of taxes, fees, increases of delay (penalties) and/or fines or other doings related to
birth, modification or extinguishment of the tax liability.
(91) Unified tax report – the declaration, submitted or that must be submitted to the tax body,
regarding the calculation, payment, withholding of taxes, fees, compulsory insurance
healthcare premiums, increases of delays (penalties) and/or fines by the individual
entrepreneur, farmer households whose average annual number of employees during the tax
period does not exceed 3 units and that are not registered as V.A.T. payers.
(10) Record documents – documents concerning operations, disbursements regarding these
operations, including confirmative documents and any other documents provided for the
activity of the taxpayer, according to the normative acts. Under the category of record
documents there are the accounting records (provided in the legislation regarding the
accounting record), the financial reports, information, accounting registers, debt papers,
accounting data (in any form, including the electronic form) etc.
(11) Tax audit – examination of the correctness of tax liability executed by the taxpayer and
other obligations provided by the tax legislation, including the examination of other persons
related to the activity of the taxpayer through methods, forms and operations provided by the
present code.
(12) Tax violation – action or lack of action, expressed by non-completion or inadequate
completion of the tax legislation provisions through legitimate interests and rights
infringement of the participants to the tax relations, for which accountability is provided
according to the present code.
(13) Arrear – the sum that the taxpayer was liable to pay to the budget as a tax, fee or other
payment, but did not pay on time, also the amount of the late payment (penalty) and/or of the
fine. The tax liability,whichrepresents a conciliation object of the contract concluded
according to the article 180, becomes an arrear after the expiry of the payment term modified
according to the concerning contract. The sum of unpaid tax liabilities that do not exceed 100
lei is not considered an arrear to the national public budget for:
a) gaining a 50% reduction of the fine for tax violation;
b) non-submitting and/or annulment of the suspension disposition of the operations to the
bank account of the taxpayer, issued for ensuring the arrears collection;
c) confirming the lack of arrears of the economic agents to the national public budget.
(14)Enforced collection of tax liability – actions undertaken by the tax body toward forced
collection of the arrear.
(15)Goods – the totality of tangible values and immaterial assets, including money and
movable values that are the property of a person, regardless of whose effective use it is of, and
other property rights.
(16) Goods sequestration – actions undertaken by the tax body in order tomake the goods
unavailable to the owner.
(17) Bank account – an account opened in a financial institution (subsidiary or branch) in the
Republic of Moldova or abroad, as well as the account opened in the treasury system of the
Ministry of Finance.
(18) Extra amount paid– the amount paid as tax, fee, late payment (penalty) and/or fine
through transfer or cash in, as well as through enforced execution in a quantum higher than
the one provided according to the tax legislation.
(19) Tax secret – any information available to the bodies with tax administration competences,
including the information about the taxpayer that represents a commercial secret, excepting
the information on tax legislation infringement.
(20) Management of customs bodies – the general director of the Customs Service (his
deputies), the chiefs of the customs offices (their deputies).
[Article 129 amended by Law No.267, dated 23 December 2011, in force since 13 January
2012]
[Article 129 amended by Law No.82-XVI, dated 29 March 2007, in force since 04 May 2007]
Article 130.The Regulated relations

The present title regulates the relations that rise in the tax administration.
Article 131.The bodies with tax administration competences

(1) The bodies that exercise tax administration competences are: the tax bodies, the customs
bodies, the services of local taxes and fees collection in the town halls or other authorized
bodies, according to the legislation.
(2) The bodies with tax administration competences, in the process of exercising their
corresponding competences, cooperate between them and collaborate with other public
authorities.
(3) The bodies with tax administration competences, in case of performing some actions
based on mutual agreements, inform themselves on the measures undertaken and on their
results, exchange information in order to exercise their competences.
(4) The bodies with tax administration competences have the right to collaborate with the
competent bodies from other countries and to be members of the specialized international
organizations. The way of collaboration and of activity is established based on the
international agreementsthat the Republic of Moldova has joined.
(5) The bodies with tax administration competences are bound and entitled to present the
available information regarding a certain taxpayer:
a) to tax officials and persons with a function of accountability in the tax bodywhose duties
include performing tax legislation compliance control – in order to accomplish their work
competences;
b) to law institutions – on tax violations;
c) to law courts – in order to examine within their competence;
d) to officers of the court – in order to execute the executor documents;
e) to tax bodies of other states, according to the international agreementsthatthe Republic of
Moldova takes has joined;
f) to the personnel of the Ministry of Finance and of the local public administration authorities
– exclusively for improving the tax policy and elaborating the state budget and the budgets of
the territorial-administrative units;
g) to central and local public administration authorities, at their request, as well as to mass-
media – exclusively concerning tax legislation infringements, if this is not the detriment of the
legal interests of the law and judiciary bodies.
[Article 131 amended by Law No.120, dated 25 May 2012, in force since 01 October 2012]
2012]
Chapter 2
TAX BODIES
Article 132.Basic task and general principles of organization of the tax bodies
(1) The basic task of the tax body consists in exercising control over the observance of tax
legislation, correct calculation, and full and duly transfer to the budget of the amounts of tax
liabilities.
(2) The Principal State Tax Inspectorate under the Ministry of Finance and each territorial
state tax inspectorate, being subordinated to the first, shall:
a) have the status of a legal person and are funded by the state budget;
b) act in accordance with the Constitution of the Republic of Moldova, this Code and other
laws, Parliamentary decisions, Presidential decrees, Government decisions and ordinances,
decisions on tax-related issues adopted by local public administration authorities within their
competencies.
(3) The Ministry of Finance shall provide methodological guidance of the activity of the
Main State Tax Inspectorate, without interference with its activities and the activity of
territorial state tax inspectorates.
(4) The manner of tax body functioning, approval of the organizational structure, staffing,
payroll, as well as the assignment of qualification ranks to tax officials are set out in the
Regulation approved by the Government;
(5) The organizational structure of the State Tax Service is approved by the Government, and
the territorial jurisdiction and taxpayer coverage by the territorial tax bodies is approved by
the Principal State Tax Inspectorate under the Ministry of Finance.
Article 133.Attributions of Tax Bodies

(1) The Main State Tax Inspectorate under the Ministry of Finance of the Republic of
Moldova (hereinafter the Main State Tax Inspectorate), shall:
a) perform supervision over the activity of the territorial state tax inspectorates and
specialized state tax inspectorates for exercising tax audit, ensures the building and
functioning of a sole information system regarding taxpayers and tax liabilities;
b) oversee the activities of territorial state tax inspectorates and specialized state tax
inspectorates, reviews letters, requests and complaints regarding their work, and undertakes
necessary actions to increase the efficiency of their work;
c) issue orders, instructions and other acts aimed at enforcement of tax administration;
d) organize the popularization of the tax legislation, answers letters, complaints and other
petitions from taxpayers, in the established manner;
d1) organize the free distribution of standard forms of tax reports and paid distribution of
fiscal invoices to the taxpayers;
d2) apply stamps on cashing and control machines of the taxpayers, keeps their record,
performs audits regarding the use of cashing and control machines at cash deductions and the
storing of control tapes issued by it;
d3) verify the softs installed in the cash and control machines collected from taxpayers;
e) perform tax audits;
e1) ensure the fiscal administration of the large taxpayers;
f) organize and perform, when necessary, enforced collection of tax liabilities and verifies the
correctness of the joining and reporting procedure of the officers of the court according to the
art.197 paragraph (31) and art.229 paragraph (22);
g) examine tax complaints and adopts relevant decisions;
h) exercise the control over the observance of the tax legislation in the activity of the customs
bodies and services of collecting the local taxes and fees and submits to competent authorities
proposals on how to punish the employees of these authorities, who infringed the tax
legislation;
h1) issue decisions on tax infringement set following the application of indirect methods and
sources of estimation of tax liability;
i) organize different contests and motivates from budgetary resources the taxpayers, who
directly or indirectly, have contributed to the enhancement of the tax administration process
and/or to increasing the collections into the national public budget. The organization of
contests shall be made in accordance with the way set by the Government;
j) cooperate with the authorities of other states based on international agreements
(conventions) that the Republic of Moldova has joined and operate in the framework of
international specialized organizations whose member it is;
k) submit information and reports on tax liabilities, including arrears as per the instructions of
the Ministry of Finance;
l) delegate competencies to territorial state tax inspectorates;
m) prevent, trace out and cease the infringements regarding the repatriation of financial means,
of goods and services resulted from the foreign economic transactions;
m1) establish the selection criteria and approves the list of large taxpayers;
n) undertake other actions provided by tax legislation.
(2) The Territorial State Tax Inspectorate as well as the Specialized State Tax Inspectorate,
shall exercise the following competences:
a) undertake actions to ensure the extinguishment of the tax liabilities;
b) disseminate information on the provisions of tax legislation and review letters, requests and
complaints from taxpayers;
c) ensure integral and adequate evidence of taxpayers and tax liabilities, except for those
administered by other bodies;
d) conduct tax audits;
d1) issue decisions on tax infringement set following the application of indirect methods and
sources of estimation of tax liability;
e) undertake enforced collection of tax liabilities;
f) provide taxpayers free of charge with tax report forms, drawn up in accordance with the
relevant instructions;
g) issue to the taxpayers tax invoice forms, against a certain amount of money, as established
by the Principal State Tax Inspectorate;
h) apply stamps on cashing and control machines of the taxpayers, keeps their record,
performs audits regarding the use of cashing and control machines at cash deductions and the
storing of control tapes issued by it;
i) examine complains, preliminary applications and issue decisions regarding these;
j) undertake other actions provided by tax legislation.
(3) The Main State Tax Inspectorate shall exercise its competences on the whole territory of
the Republic of Moldova, while the territorial state tax inspectorates or the specialized state
tax inspectorates shall exercise their competences outside the established territory only with
the authorization of the Main State Tax Inspectorate.
2012]
[Article 133 amended by Law No. 48, dated 26 March 2011, in force since 01 January 2012]
January 2010]
[Article 133 amended by Law No. 144-XVI, dated 27 June 2008, in force since 01 January
2009]
Article 134.The Rights of the Tax Bodies and Tax Inspector

(1) The tax bodies and tax inspector shall have the right to:
a) conduct audits on the manner in which the taxpayers, customs bodies and services
collecting local taxes and fees, other persons respect the tax legislation; to perform the control
purchase during the tax audit; request explanations and necessary data on issues raised during
the tax audits;
b) request and receive during audits free-of-charge information, data and documents
necessary for the execution of their functions, except for information which is considered as
state secret; as well as copies of such, if these documents are attached to the audit report;
c) make tax visits;
d) enter, inspect and seal production, storage, commercial and other facilities, except the
domicile and residence used by taxpayer for earning income or maintaining the objects of
taxation, as well as other objects and documents;
e) have access to the taxpayer's computerized accounting system;
f) verify the accuracy of data stated by the taxpayer in his accounting records or tax reports;
g) withdraw from the taxpayer documents in the cases and in the way determined by the
present Title;
g1) withdraw from the taxpayer the cashing and control machines used at cash deductions in
order to verify the software and write a minute, according to article 145;
h) ascertain violations of tax legislation and apply relevant measures as provided by
legislation;
i) initiate legal proceedings against the taxpayer in competent courts on:
- declaring null certain transactions and transferring to the budget the means earned from such
transactions;
- declaring null the registration of the enterprise, organization in case of violation of the
provisions on founding or in case of incompliance of the acts of incorporation with the legal
provisions and getting the revenues obtained by them;
- liquidating the enterprise, organization in the way determined by law and getting the
revenues obtained from them;
- other actions in accordance with the legislation.
j) request and verify how infringements of tax legislation have been resolved, and, as the case
may be, apply coercive measures;
k) use direct and indirect methods and sources in assessing the objects of taxation and in
computing taxes and fees;
l) collect in cash the taxes, fees, penalties for late payments, and/or fines;
m) enforce the fulfilment of tax liabilities by the taxpayers as defined by tax legislation;
n) seize, in the manner established by law, any asset except for the ones that cannot be seized
according to the present Code and other legal acts;
o) suspend, in the manner provided by law, the operations on the taxpayer's bank accounts,
except for the credit, temporary account (of accumulating financial means for forming or
increasing the social capital), as well as the accounts of physical persons who are not
entrepreneurs;
p) summon the taxpayer assumed to be a subject of taxation, any official of the taxpayer,
including the person responsible for keeping the accounting records regarding the person
subject to taxation, in order to give testimony, produce documents and information directly
relating to the competencies of the tax authorities, except for the documents and information
that are deemed to be state secrets under current legislation;
r) in the process of determining the quantum of taxes, fees, penalties for late payments and/or
fines or in the process of payment collection, to request financial institutions (subsidiary or
branch) to present documents referring to their clients;
s) request to conduct tax audits in other states on the basis of international covenant
(agreements) sighed by the Republic of Moldova;
t) request from the authorities of other countries information on taxpayers’ activity, without
the latter’s consent;
u) provide the competent authorities of other states with information about the relations
between local and foreign taxpayers, without their consent or notification;
v) use tax reports, mail correspondence with taxpayers and information proved by public
authorities in electronic form and in other forms, drawn up and protected under legislation in
the field;
x) use the mass media to disseminate information on and observe the tax legislation,;
y) undertake other actions provided by tax legislation.
(2) The Main State Tax Inspectorate shall have the right to create fiscal posts others than
those instituted in accordance with the legal and normative acts.
(3) The tax body has the right to revoke, modify or suspend, as provided by legislation, its
acts with normative and individual character if they contravene the legislation. The acts of the
territorial state tax inspectorates that contravene the legislation can be annulled, modified or
suspended by the Main State Tax Inspectorate.
(4) Legal requirements and orders of tax officers shall be binding upon any persons, including
official persons.
(5) Interference with the professional duties of tax officers, any attempt to offend, threat,
disobey, display violence, or on somebody’s life, health and property of tax officers, as well
as of their close relatives, during the exercise by the tax officer of his/her duties, shall be
liable to punishment as provided by law.
(6) The tax officer shall exercise its competencies through on-site tax audit or in the case of
enforcement of tax liability collection, based on the decision of tax body’s management.
2012]
Article 135.The special rights of the tax body

[Article 135 repealed by Law No.1146-XV, dated 20 June 2002, in force since 05 July 2002]
Article 136.Obligations of the Tax Body and Tax Inspector

The tax body and its officials shall have the following obligations:
a) strictly abide by the Constitution of the Republic of Moldova, this Code and other
normative acts;
b) treat respectfully and correctly the taxpayer and his/her agent, as well as other participants
to tax relations;
c) popularize the tax legislation;
d) inform the taxpayer, in the cases provided by the tax legislation, or on his/her request,
about their rights and obligations;
e) upon taxpayers’ request, provide information on existing taxes and duties, procedure and
terms of their payment, on tax legislation and respective normative acts;
f) supply taxpayers, free of charge, with tax report forms;
g) upon taxpayer’s request, perform reimbursement or the drawing up of documents for the
overpaid tax liabilities or for other sums that must be refunded under tax legislation;
h) upon taxpayer’s written request that describes the purpose of the certificate, issue
certificates on the absence or existence of arrears to the budget and certificates that confirm
the registration as excises and VAT tax payer. The form of the mentioned certificates is
developed by the Main State Tax Inspectorate;
i) if there is no international agreement that stipulates the taxation or include norms that
regulates the taxation, on written request of non-resident or his/her representative (income
taxpayer), issue the certificate on the income sources obtained in the Republic of Moldova
and paid (withdrawn) taxes. The form of the mentioned certificates is developed by the
Government;
j) receive and record applications, notifications and other information on violations of tax
legislation and verify such information, as the case may be;
k) review petitions, applications and complaints of taxpayers in the manner established by law;
l) keep record of taxpayers and taxpayers’ tax liabilities;
m) carry out tax audits and draw up the necessary acts;
n) adopt decisions on sanctions in case of discovered tax violations and non-compliance with
the legal requirements imposed by tax officials;
o) deliver to taxpayers or their agents the adopted decisions, within the terms established
under tax legislation;
p) not to misuse the official position for malicious personal interests;
p1) enable free-of-charge access to the general electronic Register of fiscal invoices for
taxpayers;
r) perform other duties stipulated by tax legislation.
2012]
[Article 136 amended by Law No.280-XVI , dated 14 December 2007, in force since 01
January 2010]
Article 137. The special obligations of the tax body

Article 138. The conditions and limits of applying the physical force, special means and the
fire arm
Article 139. Applying the physical force

Article 140. Applying special means

Article 141. Applying and using the fire arms

Article 142. Detention ofthe person,body search, control of assets,includingvehicles

Article 143. Detention ofthe person

Article 144. Body search, control of assets,includingvehicles

Article 145.Seizure of documents and/or cashing and control machines

(1) Documents and/or cashing and control machines are seized in case of:
a) the need to prove by way of document the fact of a fiscal violation;
b) the need to prevent their disappearance; and
c) in other cases expressly provided by tax legislation.
(2) Fiscal officials seize documents irrespective of their owner or location, ensuring their
keeping at the tax body.
(3) Seizure of documents and/or cashing and control machines shall be done in the presence
of the person that owns them, and if such person is absent or refuses to take part in the seizure,
in the presence of two assistant witnesses.
(4) The seizure of documents and/or cashing and control machines shall be accompanied by
the writing of minutes, stating:
a) date and place where the minutes were written;
b) position, first and last name of the fiscal official and of the person from whom the
documents and/or cashing and control machines are seized;
c) data about the owner or possessor
d) list of seized documents and/or cashing and control machines, the registration numbers of
the cashing and control machines;
e) time and reason for seizure;
f) first and last names and addresses of assistant witnesses, as the case may be.
(5) The minutes shall be signed by the person who wrote them and by the person from whom
the documents were seized or by the assistant witnesses. In case the person from whom the
documents were seized refuses to sign the minutes this fact shall be expressly stated in the
minutes.
(6) Following processing, the seized documents shall be returned to the person from which
they were seized or, in his/her absence, to the person that replaces him/her.
(7) After verifying their software, the seized cashing and control machines are returned to the
person from which they were seized or, in his/her absence, to the person that replaces him/her.
[Article 145 supplemented by Law No.267, dated 23 December 2011, in force since 13
January 2012]
Article 146.Fiscal Post

(1) Fiscal post is created by the tax body and serves as a mean of intervention of the tax body
to prevent and discover cases of tax violation, including cases of evasion from payment of tax
liabilities, as well as for the purpose of exercising other tax administration duties.
(2) Fiscal posts can be fixed, mobile or electronic. A fixed post is located in a permanent
place, specially equipped to serve its functions. The mobile post, equipped with technical
devices, including transportation means, moves, as the case may be, within the territory in its
jurisdiction. The electronic fiscal post represents a technical-informational solution of
electronic transmission and storage of information that can be utilized directly or indirectly at
estimating the tax obligation.
(3) A stationary or mobile fiscal post consists of at least one employee of the tax body and, as
the case may be and depending on the type of audit, can include internal affairs officers and
employees of other bodies. The electronic fiscal post consists of the technical-informational
solution of electronic transmission of information, using the communication networks, from
the taxpayer to the informational system of the State Tax Service.
(4) The decision to set a fiscal post, its type, placement, and in the case of an electronic fiscal
post – the electronic communication technology shall be approved by the management of the
Principal State Tax Inspectorate in the Regulation regarding the functioning of fiscal posts. In
case of opening fiscal posts in public places, the decision shall be coordinated with the
executive body of the local public administration. If a fiscal post is opened on the territory of
an economic agent, he/she must provide the personnel of the post with access and necessary
conditions for fulfilling the duties, as well as the technical conditions for installing the
electronic communication equipment (in the case of an electronic fiscal post).
[Article 146 amended by Law No 178, dated 11 July 2012, in force since 14
September 2012]
[Article 146 amended by Law No.267, dated 23 December 2011, in force since 13
January 2012]
Article 147.Cooperation of tax bodies with the public authorities

(1) Public authorities shall provide the tax body with all information and materials necessary
for the fulfilment of its functions and duties, except for the data that under legislation is
expressly prohibited from disclosure.
(2) Central and local public administration authorities shall designate their officials to help the
tax bodies with the fulfilment of their duties. The decision on nominating such officials shall
be approved within 5 days from receiving the tax body’s request, except for the cases that
need immediate involvement.
(3) Upon the request of the law enforcement authorities, the tax body shall provide assistance
in determination of tax liabilities in criminal cases initiated under the criminal procedure, as
well as in trials in connection with violations of tax legislation.
(4) The tax body shall cooperate with other public authorities, within the authorization
stipulated by tax legislation, and shall draft methodological instructions in the field of
administration of local taxes and fees according to the legislation in force.
(5) The tax body shall independently decide about its action plan. Only the appropriate bodies
can cease audits and other actions carried out by the tax body based on effective legislation.
Article 148.Selection, enrolment and dismissal of tax service officers

(1) Selection of tax service officers shall be performed amongst citizens of the Republic of
Moldova, regardless of race, nationality, ethnical origin, gender and religion, who have
permanent residence on the territory of the Republic of Moldova, possess adequate education,
are able from the medical point of view to fulfil their duties, and are not subject to the
restrictions stipulated in the Law on Public Service. Enrolment in the tax body shall be made
in accordance with the legislation on public service and labour legislation.
(2) The officers enrolled by the tax bodies shall take an oath, in accordance with the Law on
Public Service and are subject to the compulsory state dactyloscopy registration, in
compliance with the legislation.
(3) The tax officers, who have classification ranks, are entitled to wear during service the
uniform granted free of charge, bearing the signs of the respective rank, according to the
model and norms set by the Government.
(4) In confirmation of their powers, tax officers shall be given service permits, the design and
issuance procedures for which shall be defined by the Principal State Tax Inspectorate.
(5) Tax officers on duty shall be considered as representatives of the state power and be under
state protection.
(51) Tax officers shall occupy the public position of state tax inspector regardless of the
subdivision in which he/she works.
(6) The transfer and dismissal of as well as the application of disciplinary measures to tax
officers shall be performed by the body that enrolled them in accordance with the legislation.
(7) Tax officers are forbidden from fulfilling other paid part-time work (except for scientific,
didactic and artistic work) and act as representatives of third parties in the tax bodies.
2012]
Article 149.Classification ranks of tax officers

(1) The ranks for tax officers in the State Tax Service are established, according to the Law on
Public Service.
(2) Classification ranks of tax officers employed previously at the State Tax Service are
equalled as follows:
The qualification ranks of tax offices Qualification ranks provided by
the Law on Public Service
Senior State Adviser of the Tax Service 1st class State Adviser of the Republic of
Moldova
st nd
1 ,2 or 3 rank State Adviser of the Tax 1st, 2nd, 3rd class State Adviser
rd
Service
I, II or III grade Inspector of the Tax Service 1st, 2nd, 3rd class Adviser
2012]
Article 150.Financial guard service

Article 151.Protection of the rights and interests of tax officers

(1) The rights and interests of tax officers are defended under the Law on Labour Protection,
Law on Public Service and this Code.
(2) For losses suffered in connection with the fulfilment of official duties, the following
compensations are granted:
a) in case of decease of a tax officer, the family and dependents of the deceased person shall
receive a lump-sum financial aid equal to 10 annual salaries from state budget resources,
based on the salary of the deceased officer calculated for the last calendar year of activity;
b) in case of serious body injuries with the result of permanent work inability, the lump-sum
stated in letter (a) shall be adjusted as follows:
60% of the lump-sum shall be granted to 1st degree invalids;
40% of the lump-sum shall be granted to 2nd degree invalids;
20% of the lamp-sum shall be granted to 3rd degree invalids.
(3) The persons whose actions caused or contributed to the death or serious body injuries of a
tax officer shall restore to the state budget the compensations paid in accordance with
paragraph (2) of the present Article.
(4) The damages caused to the property of tax officers in the course of performing their duties
shall be compensated integrally from the state budget, with the subsequent recovering of this
amount from the culpable persons.
2012]
Article 152.Financial and social endowment and insurance of tax officers

(1) Tax officers are endowed with transportation, technical and other means necessary to fulfil
their duties.
(2) Tax officers shall be provided with social assistance and pensions in the manner set forth
by law.
(3) Tax officers can receive other financial and social benefits as defined by law.
Article 153.Accountability of tax officers. The right to appeal their actions

(1) Tax officers shall be liable for their illegal actions as established by law.
(2) Damage caused by illegal actions of the tax officers shall be compensated in accordance
with the legislation.
(3) The decisions and actions of the tax body and its officers can be appealed by taxpayers
according to the procedure established in the present Code and other normative acts.
[Article 153 amended by Law No.1146-XV, dated 20 June 2002, in force since 05 July 2002]
Chapter 3
OTHER BODIES WITH TAX ADMINISTRATION DUTIES
Article 1531.The attributions and rights of the Centre for Combating Economic Crimes and
Corruption
[Article 1531 repealed by Law No. 120, dated 25 May 2012, in force since 01 October 2012]
[Article 1531amended by Law No. 139-XVI, dated 20 June 2008, in force since 15 July 2012]
Article 154.The attributions and rights of the customs bodies

(1) The customs bodies shall exercise functions of tax administration according to the present
code, The Customs Code and other normative acts adopted according to them.
(2) The customs bodies shall exercise rights related to ensuring tax liability extinguishment at
customs border passing and/or placing goods under the customs, according to Customs Code,
the present code in the expressly provided cases by it, as well as other normative acts adopted
according to it.
Article 155.The obligations of customs bodies

(1) The obligations of customs bodies are related to ensuring the extinguishment of tax
liabilities at customs border passing and/or placing goods under the customs according to
Customs Code, the present code in the expressly provided cases by it, as well as other
normative acts adopted according to it, including the obligation to:
(a) treat with respect and honesty the taxpayer, its representative, other participants of the
fiscal relations;
(b) inform the taxpayer, at his request, on taxes, fees that are in force, the manner and terms of
payment and the related normative acts;
(c) inform the taxpayer on his rights and obligations;
(d) issue, at taxpayer’s request, the certificate regarding tax liability extinguishment;
(e) not disclose the information that constitutes a state secret;
(f) present to the tax body the documents and information regarding observance of tax
legislation, calculation and transfer to the budget of taxes, fees stated in the present code that
related to the border passing and/or placing goods under the customs; to execute the
legitimate demands of the tax officer;
(g) keep record of tax liabilities related to customs border passing and/or placing goods under
customs.
(2) The customs bodies shall call to account the persons that have violated the tax legislation
at customs border passing and/or placing goods under customs, according to the customs
legislation.
Article 156.Functions of the service for local taxes and fees collection
(1) The service for local taxes and fees collection having the competencies of tax and fee
administration shall operate within mayoralties.
(2) The service for local taxes and fees collection shall exercises, in accordance with its scope
of activities defined in par. (1), the competencies stipulated in Art.133 par. (2) letter a), b) and
d), as well as let. c) regarding the record-keeping of taxpayers whose tax liabilities are
calculated at the working place and the record-keeping of such obligations, as well as other
competencies provided by tax legislation. The competencies of setting off or reimbursing
amounts paid in excess and other amounts which must be reimbursed in conformity with tax
legislation, as well as of enforced execution of tax liabilities and calling to account for tax
breaches shall be performed, according to this Code, in cooperation with the tax body.
January 2012]
Article 157.The rights of the service for local taxes and fees collection
(1) The service for local taxes and fees collection shall be entitled, in accordance with its
scope of activities defined in article 156 par.(1), with the right to perform controls regarding
the manner on tax legislation observance by the taxpayer, of explanation and information
request on the identified problem during control, of applying penalties for late payment, of
cashing in taxes, fees, penalties for late payments and/or fines; with the rights provided by
article 134 par.(1), letter (b),(c),(d),(e) and (t), as well as other rights expressly provided by
the tax legislation.
(2) The rights provided at article 134 par(1), letter (f), (g), (h), (i), (j), (l), (m), (n), except the
right to apply the penalty for late payment, shall be exercised in cooperation with the tax body.
Article 158.The obligations of the service for local taxes and fees collection
In accordance with its scope of activities defined in article 156 par. (1), the service for local
taxes and fees collection, shall:
(a) fulfil the provisions of article 136, letter (a), (b), (c), (d), (e), (i), (j), (l), as well as letter (h)
regarding the tax liabilities administered by it;
(b) keep record of the taxpayers, whose tax liabilities calculated by the service and the record
of those tax liabilities, including the arrears, to transfer to the budget the amounts of taxes,
fees, payments for late payments, fines collected, according to the tax legislation and in the
manner established by the Government;
(c) draft, in cooperation with the tax body, the payment notices for the tax liabilities, to
distribute to the taxpayers, free of charge, the standardized forms of tax reports;
(d) serve upon the taxpayers, according to the tax legislation, the payment notices of tax
liabilities, as well as the decisions issued;
(e) execute, in cooperation with the tax body, the provisions of the article 136, letter (g) and
(m);
(f) submit to the tax body a monthly report regarding the taxes and fees administered, in the
manner established by the Government, not later than the third day of every month;
(g) execute other obligations provided expressly by the tax legislation.
Article 159.The documents of the service for local taxes and fees collection
(1) The decision regarding exercising the attributions of the service for local taxes and fees
collection shall be issued through the mayor’s order. Derogating from the provisions of the
present title, the mayor’s orders and the collector’s actions can be contested in the manner
provided by the legislation.
(2) If the attributions are exercised in cooperation with the tax body, the decision shall issued
by the management of the tax body after coordinating with the mayor. If the mayor refuses to
sign the decision, it acquires legal power in the moment of its signing by the management of
the tax organ, which also records the mayor’s refusal.
Article 160.Organization and functioning of the service for local taxes and fees collection
(1) The organization and functioning of the service for local taxes and fees collection shall be
regulated by a regulation approved by the local council. The regulation shall be drafted based
on a standardized regulation, approved by the Government.
(2) The collector shall be employed in the service for local taxes and fees collection with the
notice of the tax body, which shall be bound to ensure the collector’s training and to offer him
assistance in exercising his attributions.
(3) In villages (communes), the collector’s duties can be exercised, as an exception, by the
city hall secretary or other officer that is not invested with the right of signing cash desk
documents.
Chapter 4
TAXPAYERS’ RECORD-KEEPING
Article 161.General provisions

(1) The tax body shall keep record of taxpayers, assigning them Tax Identification Numbers
(TIN) and updating the tax register in the manner established by this Title and by the
instruction approved by the Main State Tax Inspectorate.
(2) In accordance with this Chapter, the TIN shall be attributed only once, regardless of the
provisions of tax legislation on imposition and extinction of tax liabilities. Tax legislation
may provide that the person that was assigned a TIN shall additionally register as a payer of
various types of taxes and fees.
(3) The legal persons that received the fiscal code from the tax body shall be opened a file
including the following documents and information:
a) the request for TIN assignment;
b) the registration form, issued by the body authorized to register the respective activities;
[Letters (c), (d) excluded by Law No.235, dated 26 October 2012, in force since 07 December
2012]
e) the documents confirming the existence of bank accounts;

f) the data about the founder (founders) or persons that obtained the right to carry out the
respective activity, the director and chief accountant (name, surname, date of birth, address,
contact information, identity card information).
(4) The tax body shall keep records of persons whose TIN is considered the State Identity
Number, which will consist of information cumulated and presented by the entity empowered
with the right of state registration, according to a regulation approved by the Ministry and the
Main State Tax Inspectorate.
(5) The record-keeping of a subdivision without the status of a legal person placed elsewhere
than the headquarters of the legal person to which it belongs shall be performed by the tax
body which assigned the TIN to each subdivision.
(6) In the case when the taxpayer changes the location of its premises (domicile) from the
jurisdiction of the territorial tax inspectorate, he/she has to file an application for transferring
his/her file to the new jurisdiction. The territorial tax inspectorate shall transfer the file of the
taxpayer application to the tax body under whose jurisdiction is the new location
(domicile)within 10 working days since the registration, for it to register the taxpayer without
assigning him a new TIN.
[Paragraph (7), Article 161, excluded by Law No.235, dated 26 October 2012, in force since
07 December 2012]
(8) The taxpayer, within 30 days from the date of adopting the decision on changing the
headquarters and/or establishing a subdivision, shall inform the tax body about the change of
the headquarters and/or shall submit the initial information, and further the modifications
regarding the headquarter of his/her subdivision.
2012]
January 2010]
Article 162.TIN assignment
(1) According to the present Code, a TIN shall be assigned to:
a) any legal person, enterprise with the status of a individual, as well as to any notary public
bureau, individual attorney firm, person that practices private detective work and of security,
any judicial executor, individual bureau of intercede, associate bureau of intercedes;
b) any individual – citizen of the Republic of Moldova, foreign citizen or stateless person –
who holds taxable objects or has tax liabilities in accordance with tax legislation, or obtained
the right to carry out a certain activity based on a patent for entrepreneurial activity;
c) any legal person or organization with the status of non-resident individual, who holds
taxable objects on the territory of the Republic of Moldova or has tax liabilities in accordance
with tax legislation.
(2) In order to be assigned a TIN, the person must perform the actions provided by this
Chapter within the terms and in the manner established herewith.
2012]
Article 163.Place, terms and procedure of TIN assignment

(1) Persons listed in Art.162 par.(1) let. a) and c) shall be assigned a TIN by the territorial
state tax inspectorate within the jurisdiction of which the headquarters (domicile) indicated in
the incorporation documents (identity card) or in the activity authorization document or the
taxable object are located.
(2) In the cases provided in Art.162 par.(1) let. a), the State Identity Number listed in the
registration decision, issued by the entity powered with the right of state registration or in the
document that allows practicing the activity, shall represent the TIN of taxpayer.
[Paragraph (3) excluded by Law No.235, dated 26 October 2012, in force since 07 December
2012]
(4) State Identification Number mentioned in the state registration decision is considered to be
the TIN of persons registered by the entity empowered with the right of state registration and
the state registration certificate shall be also acknowledged as TIN assigning certificate.
(5) By derogation from paragraph.(2), the legal persons instituted on the basis of normative
acts, as well as based on international agreements ratified by the Republic of Moldova shall
be assigned a TIN and shall be issued a certificate assigning the TIN within 3 working days
from the submission of the application enclosed with the act that confirms that and in case of
persons that activate on the basis of international agreements – also the confirmation
certificate issued by the competent public authority.
(6) The TIN of persons listed in Art.162 paragraph (1) letter (b) shall represent the personal
code indicated on the reverse of the identity card or shall be identical to the number of the
identity document of the foreign citizen or of the stateless person. The TIN of persons without
identity card shall represent the series and number of the passport, and in the absence of a
passport – the series and number of the birth certificate or any other identity document.
(7) Within 3 working days from the day of acknowledgement of the taxable object or tax
liability, non-resident foreign citizens and stateless persons, persons listed in Art.162
paragraph (1) letter (c), shall submit to the territorial state tax inspectorate, under the
jurisdiction of which the taxable object or tax liability appeared, an application on TIN
assignment to which a copy of the identity card, and copies translated into the state language,
authenticated by a notary public and legalized by the consular offices of the Republic of
Moldova, of the identification documents in the case of organizations, as well as copies of the
documents confirming the existence of the taxable object shall be enclosed.
(8) The tax body shall deny the assignment of TIN only if the package of documents and
information stipulated in Art.161 paragraph (3) is not complete or if the data are obviously
wrong.
[Article 163 amended by Law No.235, dated 26 October 2012, in force since 07 December
2012]
January 2010]
Article 164.State Tax Register

(1) The State Tax Register is a public register, created and administered by the tax body
registering the TINs assigned in accordance with this Chapter. The tax body shall be
responsible for updating the State Tax Register. The updating of the State Tax Register is
done upon taxpayer’s request, as well as based on the materials on the audit performed by the
tax body.
(2) The TINs of persons indicated in Art.162 paragraph (1) letter (a) and (c) shall be entered
in the State Tax Register on the date the taxpayer was issued the certificate on TIN
assignment. The Fiscal Codes that represent the state identification number are entered into
the State Fiscal Register from the State Register of legal persons, State Register of individual
entrepreneurs and from the State Register of non-commercial organizations. The TINs of
resident individuals, as well as of non-resident citizens of the Republic of Moldova shall be
entered in the State Tax Register from the State Register of the Population. The TINs of non-
resident foreign citizens and persons without citizenship shall be entered in the State Tax
Register at the moment of application submission for registering as a taxpayer. The entering
of the TIN into the State Tax Register confirms the fiscal registration of the respective person.
(3) The State Tax Register shall contain clear, correct and exhaustive information. The State
Tax Register shall be kept in the state language, manually (in the part regarding the
assignment of TIN by tax body) and electronically.
(4) The State Tax Register shall contain the following data on persons liable to TIN
assignment by tax bodies, if these data are stipulated by the legislation:
a) current number of entry;
b) assigned TIN;
c) complete denomination (first and last name) of the person and its address (domicile);
d) number and date of state registration of the legal person, the enterprise with the status of a
individual, notary public bureau, individual attorney firm, person that practices private
detective work and of security, any judicial executor, individual bureau of interceder,
associate bureau of interceders or the number and date of issuing the activity authorization
document, information from the identity card (passport, birth certificate or other identity
documents) of the individual or data from the identification documents in case of non-resident
organizations;
e) number, series and date issue of TIN assigning certificate of persons listed in Art.162
paragraph (1) letter (a) and (c);
f) first and last name of physical person who received the TIN assigning certificate;
g) data about the founder (founders) or other persons that were granted the right to carry out a
certain type of activity, about the administrator (first and last name, date of birth, address,
contact information, information from the identity card);
h) date of TIN’s cancellation.
(5) By derogation from paragraph (4), the information on persons whose TIN represents
numbers assigned by other bodies shall be inserted in the State Tax Register on the basis of a
regulation approved by those bodies and by the Main State Tax Inspectorate. The volume and
the content of data inserted in this case in the State Tax Register shall be set by the
abovementioned Regulation.
(6) Entries into the manually-kept State Tax Register shall be made by the registrar, based on
information submitted by the solicitor at the moment of TIN assignment certificate and shall
be certified by the registrar’s signature. Rectification, amendment and addenda to the Register
shall be made as established by law and shall be certified by the registrar’s signature.
(7) Deletions from the State Tax Register shall be made as provided by law, by deleting the
entry and all previously-made amendments and addenda, and shall be certified by the
registrar’s signature.
2012]
2012]
[Article 164 amended by Law No. 108-XVIII, dated 17 December 2009, in force since
01January 2010]
Article 165. TIN’s Use

(1) Any person, bound in conformity with tax legislation to submit tax reports or other
documents to the tax body, shall indicate their TIN in such documents.
(2) Any person, bound in conformity with tax legislation and other normative acts, to submit
tax reports or other documents pertaining to third parties to the tax body, shall request from
the third parties information on their TIN and shall indicate it in the document. If the other
person does not communicate the TIN, the former shall mention this fact in the submitted
documents.
(3) Upon conclusion of transactions and performance of economic operations, the parties shall
indicate their TINs in the respective documents.
(4) The tax body shall indicate the taxpayer’s TIN in all notices served upon him.
(5) Subdivisions of legal persons which do not have the status of a legal person shall use the
TIN of the legal person.
Article 166.Public authorities’ contribution to taxpayer record-keeping

(1) The entity empowered with the right of state registration shall submit to the tax body once
in 3 days the information on assignment of state identification numbers in the volume and
according to the procedure set jointly with the Main State Tax Inspectorate.
(2) The public authority vested with registration of persons listed in Art.162 paragraph (1)
letter (a), within 3 working days from the respective registration, shall submit to the tax body
which keeps the person’s record, information on its liquidation or reorganization, amendments
to the documents of incorporation.
(3) The public authority vested with the right of population documenting, shall submit to the
Main State Tax Inspectorate information on the issuance or cancellation of identity documents
before the 10th day of each month.
(4) The competent public authority shall allow the departure from the Republic of Moldova
for the purpose of changing the place of residence to a different country, on the basis of the
certificate confirming the extinction of tax liabilities issued by the territorial state tax
inspectorate, with its notification about the departure within three working days.
January 2010]
Article 1661.Contribution of the National Bank of Moldova to the book-keeping of licensed

financial institution
The National Bank of Moldova shall submit to the Main State Tax Inspectorate, within 3
working days from the date of license issuance, amendment or withdrawal of the license, the
initial information and further, the updated information on the financial institutions and their
branches participating to the computerized system of inter-banking payments.
[Article 166 1 introduced by Law No. 177-XVI, dated 20 July 2007, in force since 10 August
2007]
Article 167.Obligations related to opening, changing or closing of bank accounts

(1) The financial institution (its branch or representation) shall open bank accounts to persons
listed in Art.162 paragraph (1) letter (a) and (c) only if they present the TIN assignment
certificate or a document acknowledged as such. The financial institution (its branch or
representation), shall inform the territorial tax body where the account holder is registered,
about the opening of bank accounts (except for credit and loan accounts, term and temporary
deposits (of financial means accumulation for forming or increasing the social capital), as
well as treasury income accounts) in the same day through the automatized informational
system of electronic documents creation and circulation between the State Tax Service and
the financial institutions.
(2) Operations on an open bank account (except for credit and loan accounts, term and
temporary deposits (of financial means accumulation for forming or increasing the social
capital), as well as treasury income accounts) can take place only after the financial institution
(its branch or representation) receives the document issued and handed by the tax body that
confirms the fiscal record of the bank account. The account shall be recorded by the tax body
on the basis of the electronic document issued and handed by the financial institution (its
branch or representation) that confirms the opening of the account. If the taxpayer has arrears,
the tax body shall be entitled not to issue the document on bank account’s fiscal record. The
electronic document on bank account opening and the electronic document on bank account
fiscal record shall be forwarded and received via the automatized informational system of
electronic of electronic documents creation and circulation between the State Tax Service and
the financial institutions.
(3) The financial institution (its branch or representation) shall be entitled to open bank
accounts to resident physical persons (foreign citizens or stateless persons) or to citizens of
the Republic of Moldova, only if such persons submit the identity card or another document
provided in Art.163 paragraph (4), for the assignment of a TIN, and shall use the TIN for
record-keeping and in relations between the client and other persons, as provided by law.
Non-resident individuals (foreign citizens and stateless persons), non-resident legal persons
that do not hold taxable objects on the territory of the Republic of Moldova or do not have tax
liabilities shall be entitled to open bank accounts in financial institutions (their branches or
representations) of the Republic of Moldova in accordance with the regulations of the
National Bank of Moldova.
(4) The financial institutions shall notify the tax body in the same day of the modification or
closure of the bank account (except for credit and loan accounts, term and temporary deposits
(of financial means accumulation for forming or increasing the social capital), also treasury
income accounts) through the automatized informational system of electronic documents
creation and circulation between the State Tax Service and the financial institutions
(5) If the bank account is opened abroad, within 15 working days from its opening, the
persons listed in Art.162 paragraph (1) let. (a) shall inform the tax body about this and shall
give the corresponding data. Within 3 working days, the tax body shall issue to the taxpayer a
confirmation of bank account registration.
2012]
2012]
Article 168.Cancellation of TIN

(1) The TIN shall be cancelled in case of:
a) its assignment in violation of tax legislation;
b) liquidation, reorganization or ceasing of a resident legal person, enterprise with the status
of an individual, notary public bureau, notary associates, individual attorney firm, associates
attorneys bureau, attorney association, person that practices the particular detective or security
activity, judicial executor, associate bureau of judicial executors, particular interceder bureau,
associate interceder bureau;
c) decease of an individual, declaration as deceased or missing, as provided by law, or
emigration;
d) disappearance of the taxable object and tax liability in the case of non-resident individuals
(foreign citizens and stateless persons), legal persons or organizations with the status of a non-
resident individual.
(2) Upon reorganization of persons specified under Art.162 paragraph (1) let. (a):
a) by merger, TINs of merging organizations shall be cancelled, and the duly constituted
person is assigned a different TIN;
b) by absorption, the TIN of the absorbed organization shall be cancelled;
c) by division, the TIN of the divided organization shall be cancelled, while the duly
constituted persons shall be assigned different TINs;
d) by separation, the TIN of the reorganized organization shall remain the same, while the
duly constituted persons shall be assigned a different TIN;
e) by transformation into an organization with a different legal organizational form, the TIN
of the reorganized entity shall be inherited by the duly constituted organization.
(3) In the cases listed under paragraph (2) let. (a), (c) and (d), the document confirming the
amount of debts assumed as a result of reorganization shall be attached to the request for TIN
assignment.
(4) The TIN shall be cancelled based on:
a) the request of persons listed under Art.162 paragraph (1) let. (a) and/or information
submitted in accordance with Art.166 paragraph (2) or legal act or act issued on its basis or
certificate confirming the liquidation or reorganization of the entity issued by competent
public authority;
b) court decision – in the case of liquidation of a legal person or of an enterprise with the
status of a physical person or in the case of declaration of the decease or disappearance of a
physical person;
c) tax body management decision – in the case of fraudulent assignment of a TIN;
d) information of the civil registry office – in the case of decease of a physical person;
e) information of the public authority authorized to permit the departure from the Republic of
Moldova for the purpose of domiciling in a different country – in the case of individual’s
departure;
f) documents confirming that non-resident individuals (foreign citizens and stateless persons),
legal persons or organizations with the status of an individual do not hold taxable objects or
tax liabilities.
(5) By derogation from paragraph (4), the TIN that represents the State Identification Number
shall be cancelled on the basis of information submitted by the entity empowered with the
right of state registration.
(6) The TIN shall be cancelled by deletion from the State Tax Register and by registering this
in the taxpayer’s file.
(7) The note about the cancellation of a fraudulently assigned TIN shall be published by the
tax body in the Official Monitor of the Republic of Moldova, and within 3 days, shall inform
about this the customs bodies, state registration bodies and statistics bodies. The use of a
cancelled TIN shall be penalized as provided by law.
(8) The cancelled TIN shall be kept in the State Tax Register for a period of ten years from
the moment of cancellation.
(9) The cancelled TIN shall not be assigned to another person.
2012]
2012]
January 2010]
Chapter 5
TAX LIABILITY
Article 169.Arising and modification of tax liabilities

(1) Tax liability arises at the moment of emergence of circumstances set by the tax legislation
stipulating its extinguishment.
(2) The taxpayer’s tax liability that must be extinguished by a different taxpayer, who in
accordance with tax legislation is obliged to withhold or collect and extinguish the amounts
constituting a tax liability of the former, ceases to be a tax liability of the first taxpayer and
becomes a tax liability of the second one from the moment of withholding or collection.
(3) The financial institution (its branch or representation) that receives payment or collection
orders for liability extinguishment from the taxpayer or the tax body shall be considered, from
the moment of order receipt, responsible for such tax liability within the resources available
on the taxpayer’s account. At the same time, the taxpayer shall be deemed liable for the tax
liability within the resources unavailable on the bank account for integral tax liability
extinguishment.
(4) Modification of tax liability represents the modification of its amount generated by
modifying circumstances set by the tax legislation on which basis the tax liability was
computed.
Article 170.Procedure of tax liability extinguishment

The extinguishment of tax liabilities shall be made by: payment, cancellation, prescription,
deduction, compensation or enforced execution.
Article 171.Extinguishment of tax liability by payment

(1) Extinguishment of tax liability by payment shall be made in national currency, if the
present Code or other legislative acts that regulate the fiscal domain do not provide otherwise.
Payment may be direct or by withholding income at source. Direct payment shall be made by
transfer, including via bank cards by using other payment instruments or in cash.
(2) Payment by transfer shall be made through financial institutions (its branch or
representation), unless legislation provides otherwise.
(3) Payment in cash shall be performed through tax bodies, local public administration, postal
operators or financial institutions (their branches or representations). Local public
administration authorities can authorize the collection of local taxes and fees by other persons.
(4) Authorities and institutions listed in paragraph (3), except for financial ones that collected
cash from taxpayers, must transfer the amounts collected to the budget in the name of that
person on the same day or on the following workday. Local public administration authority
from villages and communes where there is no financial institution or its branches can set
another periodicity of transferring the collected amounts for local tax and fee collection
service, but not less than once per week.
(5) In the case when the taxpayer holds cash in his bank account, the financial institution (its
branch or representation) shall execute, within the limits of the available amount, the payment
order of the taxpayer in the course of the operational day on which it was received.
(6) Amounts withdrawn from the taxpayer’s account or collected in cash for payment of tax
liabilities shall be transferred by the financial institution (its branch or representation) to the
budget on the operational day in which they have been withdrawn or collected.
[Article 171amended by Law No.33, dated 06 March 2012, in force since 25 May 2012]
[Article 171amended by By Law No.108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 172.Extinguishment of tax liability by cancellation

Extinguishment of tax liability by cancellation shall be made through individual or general
acts, adopted in compliance with the legislation.
Article 173.Extinguishment of tax liability by prescription

If the state’s right to determine the tax liability or to execute it enforcedly was not exerted
within the terms provided by this Code, it shall be extinguished by prescription. The
taxpayer’s liability shall be extinguished concomitantly. Extinguishment of tax liability by
prescription shall be done based on written decision of the management of the tax
administration bodies that manage the respective tax liability and on the basis of a decision
adopted by local council –in case of local tax and fee collection service.
Article 174.Extinguishment of tax liability by deduction

(1) Extinguishment of tax liability by deduction shall take place in the situations when the
taxpayer, who is a physical person:
a) deceases;
b) is declared deceased;
c) is declared missing;
d) is declared as lacking capacity or limited in his capacity.
(2) In the cases enlisted under par.(1), extinguishment by deduction shall be done in what
regards the entire amount of the tax liability – if the person did not leave (does not dispose of)
property or in what regards the non-extinguished part of the tax liability – if the property left
(existent) is not sufficient.
(3) Extinguishment by deduction of the tax liability of a taxpayer, who is a legal person, shall
take place as a result of cessation of its activity by liquidation, including liquidation through a
court decision, or by reorganization.
(4) Extinguishment of tax liability by deduction shall take place based on the decision of the
tax body management, including in the cases when extinguishment by enforced execution in
conformity with this Code is impossible. The decision of the territorial state tax inspectorate
regarding the extinguishment of the tax liability by deduction may be verified, amended or
cancelled by the Main State Tax Inspectorate. In the case of local tax and fee collection
service, decision shall be adopted by local council.
Article 1741.Simplified cancelation of tax liabilities by deduction

(1) Due to the lack of constitutive elements of the tax evasion offence or entrepreneurial sham
activity, the tax body shall cancel the tax liability of taxpayers-legal persons in a simple
manner by deduction under this article.
(2) Tax body shall cancel the tax liability by deduction, in accordance with Art.174 paragraph
(4), when it has ascertained that:
a) legal person has debts to the state budget, administrative-territorial unit budget and/or
mandatory medical assistance insurance;
b) legal person is not a founder of another legal person;
c) during the last consecutive 24 months, the legal person did not submit tax declarations
stipulated by the legislation and had no operations on any bank account;
d) all measures of enforced collection of tax liabilities stipulated by law were applied on the
legal person;
e) legal person has no goods that can be seized in order to enforce the tax liability.
(3) List of taxpayers which tax liabilities were cancelled by deduction shall be submitted to
the entities empowered with the right of state registration by the Main State Tax Inspectorate
to initiate an ex-officio liquidation procedure from the State Register.
[Article 1741amended by Law No.267, dated 23 December 2011, in force since 13 January
2012]
[Article 1741amended by Law No.108-XVIII, dated 17 December 2009, in force since 01
January 2010]
[Article 1741amended by Law No. 145-XVI, dated 27 June 2008, in force since 01 January
2009]
Article 175.Extinguishment of tax liability by compensation

(1) Tax liability extinguishment by compensation shall be performed by compensating arrears
with the amount paid in excess or the amount subject to reimbursement, in accordance with
tax legislation.
(2) Compensation shall be performed upon initiative of the tax body or upon the taxpayer’s
request, unless tax legislation provides otherwise.
(3) Within 30 days from emergence of the circumstances or from receipt of the taxpayer’
request, the tax body shall issue a payment order and forward it to the State Treasury for
execution, in the manner established by the Ministry of Finance.
(4) Within 7 days from the date of receipt of the payment order, the State Treasury shall
transfer from one budget account to another or to the account of another budget, as the case
may be, the amounts indicated in the treasury payment order. After executing the payment
order, the State Treasury shall deliver a treasury income account excerpt to the depending on
the case, to the tax body or Customs Service;
(5) After receiving the treasure income account excerpt, the tax body shall introduce the
necessary data into the taxpayer’s personal account, and the Customs Service delivers the
excerpt on the second day the latest to its units.
(6) The surplus resulted from the compensation can be reimbursed to the taxpayer upon
request or left for extinguishment of a future tax liability of the same type. In case of non-
submittal of the request, the surplus shall be left for extinguishment of a future tax liability of
the same type.
(7) The surplus resulted from the compensation shall be reimbursed to the taxpayer or shall be
used in accordance with the provisions of Art.101 paragraph (8), Art.1011 paragraph (4) or
Art.125 paragraph (5) in case of extinguishment of the arrears towards the national public
budget. For this purpose, the amount of unpaid tax liabilities in the amount up to 100 lei
inclusive shall not be considered arrears towards the national public budget.
(8) For the purpose of confirming the lack of arrears to the budget, of benefiting a 50%
discount for the tax infringement fine, of cancelling the disposal for taxpayer bank account
transactions issued for ensuring arrears collection, as well as in the cases of error admission at
perfecting payment documents, there shall be considered as extinguished the amounts of taxes,
fees, other payments, late payments and/or fines for which, at the date of examining the
personal generalized taxpayer account, the treasury payment documents regarding tax liability
extinguishment through compensation were perfected and sent to the appropriate body for
execution.
2012]
[Article 175 amended by Law No.108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 176.Reimbursement of amounts paid in excess or to be reimbursed in accordance with

tax legislation
(1) Unless tax legislation provides otherwise, the amounts paid in excess and the amounts to
be reimbursed to the taxpayer in conformity with tax legislation, shall be reimbursed in terms
and according to the procedure stipulated in art.175, only if the taxpayer does not have arrears.
If the taxpayer that requests the reimbursement of the amount paid in excess and the amount
to be reimbursed under the law is accused of committing an infringement through economic
transactions that led to the occurrence of the right to the reimbursement of the tax and/or fees
and there was started a prosecution against him, the term stipulated in art.175 shall be
suspended until the termination of prosecution, release from prosecution, delivery of a final
acquittal or a final termination of prosecution procedures against the taxpayer.
(2) Unless tax legislation provides otherwise, the reimbursement of the excess amount and the
amount to be reimbursed under the law to the taxpayer legal person shall be done by the State
Treasury on his bank accounts and in the case of taxpayer individual – on his bank accounts
or in cash.
(21) The individuals that do not practice entrepreneur activity shall submit the request for the
amount of tax paid in excess starting with April, the 1st of the year during which there was
established the amount paid in excess, except the case when the individual intends to change
his permanent residence from the Republic of Moldova;
(3) If the amount paid in excess and the amount to be reimbursed in conformity with the tax
legislation has not been reimbursed within 37 days from the date of receipt of the request by
the tax body, or within other terms stipulated by the tax legislation, the taxpayer shall be paid
interest, calculated based on the base rate (approximated to the next whole per cent),
established by the National Bank of Moldova in November of the year preceding the reporting
fiscal year, applied towards monetary policy operations o short term Treasury Bills for the
period between the date of receipt of the request and the date of compensation by the State
Treasury.
(4) The calculation of interest that is carried out and presented by the taxpayer to the tax
administration body shall be checked and approved by the management of this body and shall
be enclosed to the interest payment order. In case of local taxes and fees administrated by
local tax and fee collection service, the payment order shall be concluded in by the tax body
on the basis of documents submitted by this service. The interest payment shall be done from
the budget the taxes and fees where paid to.
2012]
January 2010]
Article 177.Extinguishment of tax liability by enforced execution

Extinguishment of tax liability by enforced execution shall take place through actions taken
by the tax body for enforced collection of arrears, as provided by tax legislation.
Article 178.Date of tax liability extinguishment

(1) The date of tax liability extinguishment by payment shall be considered the date on which
the amounts were entered to the account liability of the respective budget. In the case of
payment via bank card, the date of tax liability extinguishment shall be considered the
operational date of debit of card account used by the taxpayer (card holder) for paying the
amount of tax liability. The debit of card account shall be confirmed by a receipt from ATM
or other bank card device, a receipt that shall be issued to the card holder.
(2) The date of tax liability extinguishment by cancellation shall be the date specified in the
act of cancellation.
(3) The date of tax liability extinguishment by prescription shall be the first day after the
expiry date of the prescription.
(4) The date of tax liability extinguishment by deduction shall be the date:
a) of the joint act of local public administration and of the tax body by which they conclude
that the person deceased, declared deceased, declared missing, lacking capacity or limited in
capacity, did not possess (does not possess) property;
b) when the decision on ceasing the activity of the legal person remained definitive;
c) of the decision adopted by the tax body management regarding the impossibility to
extinguish the obligation by enforced execution.
(5) The date of tax liability extinguishment by compensation shall be the date on which the
State Treasury executed the payment orders.
(6) The date of tax liability extinguishment by enforced execution shall be the date on which
the amounts obtained as a result of enforced execution were received on the account of the
respective budget.
Article 179.Sequence of tax liability extinguishment

(1) Extinguishment of tax liabilities in accordance with tax legislation, shall take place
according to the chronological criterion of emergence of each type of tax liability specified in
the document regarding its extinguishment.
(2) In case of non-observance by the taxpayer of the provisions of paragraph (1), the tax body
has the right to extinguish his fiscal obligation through compensation in accordance with the
sequence set out in paragraph (1).
Article 180.Modification of tax liability extinguishment term

(1) The term of tax liability extinguishment shall be modified by:
a) Deferral of tax liability extinguishment (extinguishment by one-time payment);
b) Payment in instalments of tax liability (extinguishment in instalments).
(2)In the cases provided by this Article the taxpayer shall be entitled to deferral or payment in
instalments during 2 fiscal years, with or without applying a delay penalty.
(3) Deferral or payment in instalments without computing a delay penalty shall be given to the
taxpayer in case of:
a) damage caused to the taxpayer as a result of natural disasters, techno-catastrophe or other
exceptional and inevitable circumstances;
b) enterprise’s reorganization based on a memorandum of agreement concluded between the
taxpayer and the Council of Creditors in accordance with the competencies and rights of the
latter;
b1) benefit from personal exemption according to Art.133 paragraph (2);
c) other circumstances stipulated by law.
(4) The deferral and payment in instalments shall be given provided the current tax liabilities
are extinguished within the term of the deferral or payment in instalments.
(5) Deferral or payment in instalments, except for cases stipulated under paragraph (3) letter
(b) and (c) shall be given based on a template agreement approved by the Main State Tax
Inspectorate and concluded between the tax body and the taxpayer. The agreement shall
contain provisions on its coming into effect, suspension, amendment and termination.
(6) In case of non-observance by the taxpayer of the clauses of the agreement of deferral or
payment in instalments, it shall be deemed void from the moment when the tax body
discovered the breaches and for the whole period of deferral or payment in instalments delay
increases (penalties) for late payments are calculated.
(7) It is prohibited to conclude an agreement of deferral or payment in instalments of the same
tax liability with the taxpayer who did not fulfil the conditions of the previous agreement.
(8) No action of enforced execution shall be taken until the expiry of tax liability
extinguishment term modified by deferral or payment in instalments.
(9) The Parliament or any bodies authorized by such may establish other grounds and
conditions for modification by deferral or payment in instalment of the tax liability
extinguishment term.
2012]
Chapter 6
RESPONSIBILITY FOR TAX LIABILITY EXTINGUISHMENT
Article 181.Responsibilities of the person in an official position for taxpayer’s tax liability
extinguishment
(1) The person holding an official position and who is in charge of taxpayer’s tax liability
extinguishment is his manager or another person, who, by virtue of his position, was/is
required to extinguish the tax liability in the established manner and terms. In case the
taxpayer does not have a person holding an official position, he/she shall be liable for tax
liability extinguishment.
(2) The person shall be liable for all tax liabilities of the taxpayer, regardless of the date of
their emergence.
(3) Taxpayer’s tax liabilities, for which the person holding an official position is liable
pursuant to this Article, shall remain the liability of the taxpayer until their complete
extinguishment.
(4) The person in an official position shall bear legal responsibility for the non-fulfilment of
tax liabilities provided by this Article and of other obligations provided by tax legislation.
Article 182.Responsibilities of the person in an official position of the taxpayer to withhold or

collect from another person and transfer to the budget taxes, fees, delay increases (penalties)
and/or fines
(1) The taxpayer’s person holding an official position, who must, pursuant to tax legislation,
withhold or collect from another person and transfer to the budget taxes, fees, delay increases
(penalties), and/or fines shall be liable for the payment of taxes and fees, delay increases
(penalties) and/or fines which have not been withheld, collected or transferred to the budget as
established herein, if:
a) the withholding, collection and transfer are included in his/her terms of reference;
b) the person knew or should have known that the taxes, fees, delay increases (penalties)
and/or fines have not been withheld, collected or transferred by the taxpayer.
(2) The obligation to withhold or collect taxes, fees, delay increases (penalties) and/or fines
shall remain the obligation of the taxpayer, whose person holding an official position has the
duty to withhold or collect such payments from another person and to transfer them, until
taxes, fees, delay increases (penalties) and/or fines have been declared or have to be declared
by the person from whom the payments should have been withheld or collected or until their
complete extinguishment in other cases.
(3) The tax liabilities of the taxpayer for which his person holding an official position is liable
in conformity with this Article shall remain the liabilities of the taxpayer until their complete
extinguishment, in the case of withholding or collection of taxes, fees, delay increases
(penalties) and/or fines from other persons.
(4) The person holding an official position and responsible for the taxpayer shall bear liability
in conformity with the legislation for non-fulfilment of the obligations provided by this
Article and of other obligations as provided by tax legislation.
Article 183.Responsibility of the person receiving property to extinguish the arrears of the
person transferring the property
If a person, who has arrears, transfers property to another person, and these persons are inter-
dependent, the person receiving the property shall be liable for the extinguishment of the
arrears in the amount of the difference between the market value of the received property and
the amount effectively paid for it.
Article 184.Responsibility for tax liabilities of the entity in course of liquidation

(1) The tax liabilities of the entity in course of liquidation shall be extinguished from its
currency resources, including revenues obtained from the sale of its assets, by the body,
organization or person responsible for its liquidation in conformity with legislation.
(2) In case of applying the methods of overdue bankruptcy, the tax liabilities shall be
extinguished in conformity with the respective legislation.
Article 185.Responsibility for tax liabilities of the entity in case of its reorganization
(1) The tax liabilities of the entity in course of reorganization shall be extinguished by its
successor.
(2) Tax liability extinguishment of the reorganized entity shall be imposed on its successor,
regardless of whether they knew, before the finalization of the reorganization, that the
reorganized person had not extinguished or partially extinguished the tax liability.
(3) The reorganization of the entity shall not cause the modification of the tax liability
extinguishment terms in what regards the successor. In case of reorganization of entity, its
rights and obligations shall be passed to the newly-created enterprise. Before initiating the
reorganization, the enterprise shall inform the tax body under its jurisdiction in order to be tax
audited and for the volume of succeeded rights and liabilities of the newly-created entity to be
set.
(4) In the case of several successors, each of them shall bear responsibility for the tax liability
extinguishment of the reorganized entity, within the limits of the rights and obligations
undertaken as a result of reorganization.
(5) The liability assumed by the successor of the reorganized entity shall become the
obligation of the successor and in case of his reorganization shall pass onto his (their)
successor.
(6) In case of reorganization by merger of several entities, the entity duly created shall be
considered the successor for the tax liability extinguishment of each merged entity.
(7) In case of reorganization of the entity by absorption, the absorbing entity shall be deemed
the successor of the absorbed person for purposes of tax liability extinguishment.
(8) In case of reorganization of entity by division, the entities duly created shall be deemed
successors of the former in what regards the tax liability extinguishment, proportionally to
each one's share.
(9) In case of reorganization of the entity by separation, the reorganized entity and entity duly
created as a result of separation shall be responsible for the tax liability extinguishment
proportionally to each one's share.
(10) In case of reorganization of the entity by transformation, the entity duly created shall be
deemed the successor of the former for purposes of tax liability extinguishment.
Article 186. Extinguishment of tax liabilities of physical persons that are deceased, declared
deceased, missing, lacking capacity or limited in such capacity
(1) The tax liability of a physical person that deceased or was declared deceased, as provided
by law shall be extinguished by each of its successors, within the limits of the value of
inherited assets and proportionally to the inherited share.
(2) The tax liability of a physical person that is declared missing, as provided by law, shall be
extinguished by the guardian appointed to administer the assets of the missing person on
account of such assets.
(3) The tax liability of a physical person, including of a minor, recognized according to
legislation as incapable or with limited civil capacity, shall be extinguished by its parents,
persons who adopted him/her, the tutor or guardian on account of the respective person’s
assets.
(4) The tax liability that could not be extinguished, as provided by this Article, for reasons of
insufficient assets, shall be extinguished by deduction, performed by the tax body in
accordance with this Code.
(5) In the case when the court issues a decision for cancelling the declaration of a physical
person as deceased or missing, or for acknowledging full capacity, the tax liabilities
previously extinguished by deduction shall be restored, without applying delay increases or
fines for the period between the moment of declaring the physical person deceased, missing,
lacking or limited in its capacity and the day of issuance of the respective decision.
Chapter 7
TAX REPORT
Article 187.Submittal of the tax report

(1) In the cases provided by tax legislation, the taxpayer must submit tax reports for each type
of tax or fee within the established term.
(2) Except for cases expressly stipulated in the tax legislation, the taxpayer shall submit
reports on taxes and fees to the tax body where his record is kept.
(21) The tax report shall be submitted using the mandatory automatized methods of electronic
reporting, in the form and manner set by the Main State Tax Inspectorate, as follows:
a) starting with January 1st, 2012 – by all the VAT subjects administered by the Main State
Inspectorate, the state tax Inspectorate on municipality Chisinau, the state tax Inspectorate on
municipality Balti and the Department of tax administration Comrat of the state tax
Inspectorate of the autonomous territorial unit Gagauzia;
b) starting with January 1st, 2012 – by all the VAT subjects, except the ones specified at letter
(a).
(3) Usually, the tax report must contain:
a) name (first and last) of the taxpayer;
b) taxpayer’s TIN, if necessary, the TIN of its subdivision;
c) tax period for which it is submitted;
d) type of tax or fee;
e) taxable object (taxable base);
f) tax or fee rate;
g) tax privileges;
h) amount of tax or fee;
i) other data and information;
j) for paper-based tax report – the signature, confirmed by seal, of the taxpayer’s persons
holding official position (the director and chief accountant) or the signature of the taxpayer
(his agent);
k) for electronic tax report – the digital signature, applied in the manner set by the
Government or the electronic signature of authentication, applied in the manner set by the
Main State Tax Inspectorate, of the persons mentioned at letter (j).
(4) The taxpayer (his agent), his person holding an official position shall sign the tax report,
assuming legally established responsibility for submittal of false or erroneous information.
(5) The tax report shall be considered received on the date it is accepted by tax body, if it is
completed in accordance with tax legislation and procedure set by the Main State Tax
Inspectorate.
(6) The tax report shall be considered accepted by the tax body in accordance with paragraph
(5) if the taxpayer submits proof to this: a copy of the tax report with a receipt note of the tax
body on it, a receipt issued by the tax body, a postal notice, an electronic receipt that confirms
the acceptance of the tax report in the informational system of the State Tax Service etc.
(7) Instructions on the order of execution and submission of tax reports, including the unified
tax reports, shall be issued by the Principal State Tax Inspectorate, unless tax legislation
provides otherwise.
[Article 187 amended by Law No. 177-XVI, dated 20 July 2007, in force since 10 August
2007]
[Article 187 amended by Law No. 82-XVI, dated 29 March 2007, in force since 04 May 2007]
Article 188.Corrected tax report

(1) A corrected tax report is a version of the previous tax report.
(2) The taxpayer that discovers that the previously submitted tax report contains an error or an
omission shall be entitled to submit a corrected tax report.
(3) The corrected tax report, submitted before or within the term established for submission of
tax reports for a certain tax period, shall be deemed as the tax report for the respective period.
(4) The corrected tax report shall not be taken into account and, consequently, the initial tax
report shall not be corrected, if the corrected tax report was submitted:
[Letter (a) repealed through Law No.267 dated 23 December 2011, in force since 13 January
2012]
b) after the authority that performs the tax audit issues a written decision on initiating an audit
which will also cover the tax report that contains errors or omissions;
c) during a period of documentary control or after it.
[Art.188 amended by Law No.267, dated 23 December 2011, in force since 13 January 2012]
[Art.188 amended by Law No. 108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 189.Computation of taxes and fees by the tax body

(1) The tax body shall compute taxpayers’ taxes and fees as a result of tax audits, in case of
tax legislation breaches were established, as well as in other cases as provided by tax
legislation.
[Paragraph (1), Art.189 amended byLaw No. 267 of 23 December 2011, in force since 13
January 2012]
(2) If during a tax audit, the amounts of taxes and fees that should have been transferred to the
budget may not be established due to the lack of accounting records or inadequate record-
keeping, and if the taxpayer (his agent) or his person holding an official position does not
submit, totally or partially, record documents and/or tax reports, the tax body shall compute
taxes and fees by indirect methods and sources, with their subsequent re-computing after the
records have been restored, in accordance with legislation, or after submission of the
respective documents.
(3) In the cases stated in Art.14, paragraph (11) and (12), when performing the control on the
accuracy of income tax payment, the tax body computes the tax through indirect methods and
sources.
[Paragraph (3), Art.189 introduced by Law No.48 of 26 March 2011, in force since 01
January 2012]
(3) The actions stated in paragraph (1) may be applied to individuals that are citizens of the
Republic of Moldova, which do not perform the activity of entrepreneurship, when using the
indirect methods of estimation according to the provisions of Chapter 111 of the present title.
[Paragraph (3), Art.189 introduced by Law No.267 of 23 December 2011, in force since 13
January 2012]
Chapter 8
RECORD-KEEPING OF TAXABLE OBJECTS AND TAX LIABILITIES
Article 190.General principles of record-keeping of taxable objects and tax liabilities

(1) Taxpayers themselves shall keep record of taxable objects and tax liabilities, unless
otherwise provided by legislation, for the purpose of evaluating the tax base, the amount of all
taxes, fees, and payments due, modified and cancelled.
(2) Book-keeping records and/or another records, which serve as a base for taxable objects
and tax liabilities shall reflect timely, fully, and truthfully all transactions related to the
activity of the taxpayer and his financial situation.
(3) To oversee tax liabilities extinguishment, the tax body, other authorities with functions of
tax administration, in special cases provided by tax legislation, shall keep record of such in
the form of entries to the taxpayer’s accounts, opened for each type of tax and fee,
information on the amount, date of entry, reassessment and settlement of the tax liability.
(4) Entries to the taxpayer's accounts shall be made according to the provisions of the
Regulation approved by the Ministry of Finance.
(5) Record of local taxes and fees on taxable objects which are not in the jurisdiction of the
tax body where the taxpayer is registered shall be kept by the tax body in whose jurisdiction
the taxable object is located. This same tax body shall keep record of the taxes and fees
computed by local tax and fee collection services.
Article 191.Notice of tax liability payment

(1) The notice of tax liability payment is a written notification served upon the taxpayer by
tax body or other public authorities in charge of tax administration, requesting payment of tax
liabilities incurred.
(2) The notice of tax liability payment shall be prepared and served upon the taxpayer only if
the tax liability is computed by the tax body or similar public authorities in charge of tax
administration, with the exception of computations made after a fiscal audit.
(3) If corrections have been made to the computation of the tax liability for which a notice of
payment was issued, the tax body or other public authorities exercising tax administration
responsibilities shall prepare and serve upon the taxpayer a reassessed notice of payment.
(4) The Ministry of Finance shall approve the forms to be used for notices of tax liabilities
payment.
(5) The notice of tax liabilities payment shall obligatorily include the following:
(a) the name (first and last) of the taxpayer;
(b) the tax identification number of the taxpayer;
(c) the date of issuance;
(d) the type of payment, deadline for payment and the total tax payable;
(e) the address and tax identification number of the tax body or other public authorities that
have issued the payment notice.
(6) The notice of payment shall take effect on the date of receipt by the taxpayer and shall be
valid until cancellation thereof or payment of all outstanding tax liabilities.
[Art.191 modified through Law No. 267 of 23 December 2011, in force since 13 January
2012]
[Art.191 modified through Law No.280-XVI din 14 December 2007, in force since 01
January 2010]
Article 192.Terms of submission of the payment notice and the term of tax liability
extinguishment
(1) The notice of tax liabilities payment shall be serviced upon the taxpayer prior to expiry of
the legal terms of payment of the tax liabilities specified therein, unless otherwise provided by
tax legislation.
(2) Tax liabilities specified in the notice shall be extinguished within the period set therein.
(3) If the payment notice was serviced upon the taxpayer after expiration of the deadline,
delay increase (penalty) and/or fines shall be applied after expiration of 10 calendar days from
the date of receipt by the taxpayer of the notice of payment.
Chapter 9
ENFORCED COLLECTION OF TAX LIAIBLITY
Article 193.Conditions for initiation of enforced collection of tax liability

The conditions for the initiation of enforced collection of tax liability are as follows:
a) outstanding debts, taking into account the provisions of Art.252;
b) non-expiration of the prescription terms set by the present Code;
c) non-contesting the existence of the arrears and its amount in cases provided by Art.194
paragraphs (1) letters c) and d).
d) the taxpayer is not involved in the liquidation process or in procedures of exceeding the
insolvability, according to the law.
Article 194.Procedures of enforced collection of tax liability

(1) Enforced collection of tax liability shall be carried out as described below:
a) collection of funds from the taxpayer’s bank accounts, except for credit and temporary
account (of financial means accumulation to form or increase the social capital),;
b) collection of cash from the debtor, including foreign currency;
c) foreclosure on debtor’s assets, except those mentioned in letters a) and b);
d) foreclosure on accounts receivable in the manner described under sub-paragraph a), b) and
c).
(2) Foreclose on the debtor's property shall be made by seizure, sale or arrest.
(3) If after enforcement of the procedure of enforced collection, the tax liability of the
taxpayer carrying out an entrepreneurial activity has not been paid in full and further
application of enforced collection is impossible, the tax body shall be entitled to initiate the
methods applicable to overdue insolvency in accordance with legislation. The tax liability of a
non-registered physical person who is involved in entrepreneurial activity shall be paid in the
manner established by the present Code.
[Article 194 amended by Law No. 33, dated 06 March 2012, in force since 25 April 2012]
Article 195.Authorities empowered to carry out enforced collection of tax liabilities

(1) Tax bodies shall be responsible for carrying out enforced collection of tax liabilities as per
the provisions of the current legislation.
(2) The service for local taxes and fees collection computes and carries out the enforced
collection of tax liabilities in cooperation with the tax body, as per the provisions of the
current legislation.
2012]
[Article 195 amended by Law No. 139-XVI, dated 20 June 2008, in force since 15 July 2008]
Article 196.General rules of enforced collection of tax liability

(1) Enforced collection of tax liability shall be carried out during working days, between 6.00
AM and 10:00 PM. Enforced collection during other hours shall be allowed only if the
taxpayer or his debtor evades from enforced collection of tax liabilities.
(2) If the taxpayer cannot be located at the registered addresses, the tax body shall refer to the
competent public authorities.
(3) If the debtor has been transferred completely or partially to the services of a different tax
body, his file and the decision of enforced collection of payments shall be forwarded to the
latter for the purpose of pursuing with the procedure.
(4) If the taxpayer's property or his debtors are within different jurisdictions, the tax body
from the taxpayer’s place of registration (assistance) and, if necessary, the tax service where
the debtor’s property or his new place of business (domicile) is located shall be entitled to
proceed with the procedure of enforced collection of property.
(5) The tax body shall have the right to apply one or more enforced collection procedures.
Enforced collection shall be carried out following the mode mentioned in Article 194
paragraph (1) letter b), c) and d) on the basis of a decision issued by the tax body management
on standard forms approved by the Main State Tax Inspectorate, that has the value of an
enforceable document.
(6) All costs related to enforced collection shall be covered from the state budget, with their
subsequent compensation from the debtor’s account.
2012]
Article 197.Cash collection from the taxpayer's bank accounts

(1) Starting with the next day from the date the debt was incurred or discovered, the tax body
shall forward treasury payments collection letters to the taxpayer's bank accounts (except for
loan and temporary account (of financial means accumulation to form or increase the social
capital) as well as accounts of individuals who are not subjects of entrepreneurial activity) of
the taxpayer if he/she holds such and if the tax body has relevant information about.
(2) The financial institution (its branch or representation) shall execute the treasury payments
collection letter of the tax body within the limits of the available cash on the taxpayer's bank
account during the operational day the letter was received.
(21) If in the same day or previous to receiving the cash payment order from the bank
accounts of the taxpayer, there were submitted other enforceable documents and/or there were
submitted other payment orders by the legally powered bodies in the same day for the same
bank account/s and there are not enough cash available in these bank accounts for full
execution of the payment orders and enforceable documents, these are served upon the first
issuing judicial officer by the financial institution (its branch or representation) in the same
day of their reception in order to cash in and distribute the cash in the order of the claims and
according to the procedure established by the Execution Code. In the same day, the financial
institution (its branch or representation) shall inform in a written form and/or any other legal
method the tax body about the existence of other payment orders and/or enforceable
documents and about their delivery to the corresponding judicial officer.
(3) In case the taxpayer does not have cash on his bank account for settling the tax liability in
full or in part and the situations stated in the paragraph (21) are not met, the financial
institution (its branch or representation) shall send to the tax body, on the day of receipt, the
settlement documents with the mention of total or partial absence of means. In case of
suspension of operations with the bank account for non-extinguished tax liabilities, the
financial institution (its branch or representation) shall immediately inform the tax body about
the registration in the account of the taxpayer of the monetary means. The procedure of
incontestable collection of the means from the bank accounts is determined by the National
Bank of Moldova jointly with the Ministry of Finance.
(31) For the situations regulated by the paragraph (21) of the present article, there shall be
applied, by analogy, the dispositions of art.92 of the Execution Code.
(32) Following the joint procedure accomplished according to article (31) of the present
article and after the expiry of the joining term set at art.92 of the Execution Code, the judicial
officer shall inform the tax body, within 3 days, on all the actions and documents that shall be
or were accomplished, especially the ones regarding the priority rank of the debts that must be
cashed from the debtors accounts involved in the corresponding execution procedure and shall
request the concerning notice of the tax body.
(33) The allocation of the amounts cashed in from the accounts of the debtor (in the cases
regarding the debts of the state) shall be accomplished according to the legal provisions of the
current legislation and based only on the positive notice of the tax body.
In the case of receiving refusal concerning the order of allocation of the amounts, the
following documents of the judicial officer are void and the judicial officer is bound to
comply with the prescriptions regarding the manner of allocation of the amounts shown by the
tax body, according to the current legislation.
(4) The provisions of this Article shall not be applied if the taxpayer’s bank account registers
financial means resulted from the trading of collateral within the amounts directed to payment
of expenditures related to trade of collateral good and within the arrears paid from the
proceeds received as a result of selling the collateralized good.
2012]
Article 198.Enforced collection of cash from the taxpayer

(1) Enforced collection of cash shall be applied to the taxpayer - legal person or individual -
that is a subject of entrepreneurial activity.
(2) To collect cash, including in foreign currency, the tax official shall check the places and
premises where the taxpayer keeps the cash, as well as the outlet network.
(3) By derogation from Article 129 paragraph (4), the cashier (manager) or his replacement,
in his quality of agent of the taxpayer, shall take part in the collection of cash. They shall be
bound to present all the necessary documents and secure free access to the vault, any separate
room for the cashier and his outlet network.
(4) Entry into the premises or places where the taxpayer keeps his cash without the prior
consent of the taxpayer’s agent or in his absence shall be allowed in the presence of two
witnesses. The tax bodies shall keep the premises sealed until the arrival of witnesses.
(5) The fact of enforced collection of cash and opening the taxpayer’s premises and buildings
without his own or his agent’s consent shall be noted in the records signed by the persons
present. The records shall be prepared in two copies. The second copy shall be serviced upon
the taxpayer or his agent, who shall countersign the first copy, or shall be sent out on the same
day or on the next working day by registered mail.
(6) The cash collected shall be deposited by the tax officer with the nearest authorized
financial institution (its branch or representation), which shall receive and record such
amounts directly in the budget accounts for debt settlement. Foreign currency shall be
delivered to the financial institution (its branch or representation) against Moldovan Lei at the
foreign exchange set by it, with subsequent transfer of the Moldovan Lei to the respective
budgets. Foreign currency that cannot be sold (for example, the foreign currency that is not
demanded on the internal currency market) is kept at the financial institution (its branch or
representation) until its possible sale.
(7) If it is impossible to deposit the cash with a financial institution (its branch or
representation) on collection day, then the cash shall be deposited with the cashier’s
department of the tax authorities concerned. The money shall be deposited with an authorized
financial institution (its branch or representation) on the next working day.
Article 199. General rules for asset seizure

(1) Execution of the decisions of seizure of the taxpayer's assets adopted by the tax body shall
be carried out in the presence of the taxpayer (his agent), his authorized person, or in case the
taxpayer is an individual who is not registered as subject of entrepreneurial activity, in the
presence of an adult member of his family, unless otherwise provided by legislation.
(2) If the taxpayer (his representative), his authorized person refuses to be present at the asset
seizure, it shall be performed without their consent or in their absence. The opening of the
premises or of any other places where the assets are as well as their seizure without the
taxpayer's consent shall be made in the presence of two witnesses.
(3) If the debtor’s property is located at his own or other persons’ place of residence, the
seizure of these assets shall be made only with the consent of the taxpayer or of the owner of
the residence concerned.
(4) In case the individual does not allow access to his domicile or place of residence for the
purpose of property seizure, a tax official shall record this fact. In such cases, the tax body
shall institute legal proceedings. After the court rules a decision of enforced execution of tax
liability, the tax body shall execute this decision in conformity with the Code of Civil
Procedure.
(5) If the taxpayer has not honoured his tax liability and the asset seizure actions have not
been attacked within 30 working days from the seizure, the tax bodies shall have the right to
sell the seized assets. In case the tax bodies’ decision is appealed, the sale of the assets
specified in the appeal or summons shall be suspended until complete settlement of the case.
(6) If seizure of some assets is abolished following an examination of the claim or court
summons, the tax bodies shall have the right to seize other assets of the debtor.
(7) The goods seized by the tax body are tracked according with the current legislation.
2012]
Article 200. Seizure of assets as a modality to ensure enforced settlement of tax liabilities
(1) Assets are seized based on a decision of the tax body regarding enforced execution of tax
liability, which shall have a legal effect over all the debtor’s assets, regardless of their location,
except for the assets that under the provisions of Paragraph (6) are not subject to seizure.
(2) Seizure of property on the basis of a decision of the tax bodies shall be made only by the
tax officials.
(3) Prior to seizure, the taxpayer (his agent) shall be forwarded a copy of the decision of
enforced collection and informed in writing or orally about his rights and duties during
enforced settlement of tax liability, as well as his legal responsibility in case of non-
compliance.
(4) The taxpayer (his agent), his authorized person shall be bound to show all property owned,
including the assets that are temporarily stored or used by other persons, and inform in writing
about:
a) the assets that do not belong to him and provide information about their legal owners;
b) the assets owned but temporarily used or stored by other persons;
c) the assets pledged or mortgaged;
d) the assets seized by other public authorities.
(5) To locate the taxpayer’s assets, the tax body official shall have the right to search the
places where these are located and in case it is a domicile or place of residence, with the
agreement of the owner or based on a court decision.
(6) The following assets shall not be subject to seizure:
a) perishable agricultural products, in accordance with a list approved by the Government;
b) assets pledged or mortgaged prior to seizure;
c) personal effects which, under the Civil Code, are not subject to seizure.
d) assets seized by other public authorities;
e) other goods which, according to legislation are not subject to seizure.
(7) The assets shall be seized as to not exceed the value of the tax liability incurred, for
payment of taxes and fees related to the sale of seized assets whose payment term is
determined until or on the date of the sale, and for recovery of costs incurred during enforced
collection of payments.
(8) In order to determine the quantity of goods subject to seizure, the initial value (seizure
price) of the assets shall be determined during the seizure in accordance with the taxpayer’s
accounting books and records. In case of persons who under legislation are not required to
keep accounting records, as well as in the event that the taxpayer refuses to cooperate or is
absent, the initial value (seizure price) of such assets shall be determined by the tax body,
taking into account their technical condition and other specifications. Experts shall be invited
to determine the technical condition of assets or as the case may be. Securities shall be seized
at their nominal value. The size of the share in a company shall be determined based on the
company’s incorporation documents.
(9) During the seizure the tax official shall make a list of seized property in two copies in line
with the samples approved by the Principal State Tax Inspectorate. All participants to the
seizure procedures shall undersign each page of the list.
(10) The list of seized assets shall give complete information on their name, number, amount,
individual specifications and value. With regard to securities, such information as amount,
issuer, nominal value and other data known at the time of the seizure shall be offered
(11) After being recorded as seized assets, a seizure statement shall be prepared in two copies
in line with the samples approved by the Main State Tax Inspectorate, which shall be
undersigned by all participants to the seizure. The second copy shall be serviced upon the
taxpayer (his agent) or his authorized representative under signature.
(12) All seized assets shall be kept by the taxpayer or by the person in whose care they were
at the moment of seizure. In the second case, it is allowed to give the assets for storage
directly to the debtor who shall unconditionally accept them. Upon decision of the tax body,
the assets can be given for storage to another person on a contractual basis. Jewellery and
other gold, silver, platinum items and objects made of platinum, precious stones and pearls, as
well as broken objects of this category shall be kept by financial institutions (their branches or
representations) authorized by the tax official. The persons in charge of the storage of seized
assets shall be the taxpayer (his agent), his authorized person or another person who in the
absence of the taxpayer fulfills his functions, notified in the established manner of the seizure
of assets, or the person entrusted with keeping the seized assets under personal signature.
(13) The seizure statement includes the warning that the seized assets shall be sold if the
taxpayer fails to pay his arrears to the national public budget within 30 working days from the
seizure date.
(14) In case the taxpayer (his agent), his authorized person refuses to sign the seizure
statement, the tax body concerned shall make the note "refused to sign" against his name.
Usually, the signatures of the witnesses shall confirm the refusal to sign the seizure statement.
In the absence of witnesses, the seizure statement shall be signed by tax official and the
second copy shall be serviced upon the taxpayer by registered mail.
(15) If the taxpayer (his agent), his authorized person is not present during the seizure process,
this fact shall be noted in the seizure statement in the presence of two witnesses, and a copy of
the seizure statement along with the notice shall be serviced upon the taxpayer by registered
mail within 24 hours.
(16) In case of seizure of securities the tax body shall send a copy of the seizure statement to
the independent registrar or to the person who keeps security records. They shall write down
in the relevant register the fact of seizure of securities immediately after receiving the
information. From that moment it is forbidden to carry out any operation with the seized
securities without the tax body's agreement.
(161) In case of seizure of securities the tax body shall send, in the same or the next day, a
copy of the seizure statement and the decision of enforced collection of the tax liability to the
cadastre office for noting the application of seizure.
(17) In case the taxpayer does not have assets that can be seized under effective legislation,
the tax body concerned shall prepare a statement of non-existence of such assets.
2012]
Article 201.Seizure of the taxpayer’s assets kept by other persons

(1) The assets that are kept by other persons on the basis of agreements of rent, borrowing,
lease, or storage etc. shall be included in the list of seized assets on the basis of the
appropriate documents available from the taxpayer. After the seizure statement is signed, a
notice shall be serviced upon the keeper of the assets indicating that the taxpayer’s assets are
under seizure and that he must secure their integrity and not transfer them to any third party,
including the taxpayer, without the tax body’ consent. If necessary, the assets shall be
examined at their location.
(2) If, following examination, the taxpayer’s assets were found in the possession of a third
party and the assets concerned had not been under prior seizure, such person shall be notified
that the assets are under seizure and that he/she must secure their storage and integrity and not
transfer them to any third party, including the taxpayer, without the tax body’s prior consent.
At the same time, a list of the assets shall be prepared, with each page signed by the tax
official and by their possessor or his representative.
(3) After the list of assets kept by another person is signed, the tax official shall check them
based on the accounting books and records kept by the taxpayer. A seizure statement shall be
prepared after the list is compiled.
Article 2011.Enforced collection of agricultural production not harvested yet (future

production)
(1) The tax body is empowered to seize the agricultural production not harvested yet, except
the one stated at Article 200, paragraph (6), letter (a).
(2) The taxpayer is not exempted from cultivation, harvesting and storing of the production if
the seizure is applied.
(3) When seizing the agricultural production not harvested yet, in the same or next day, the
tax body shall serve upon the second level local authorities the copy of the seizure statement
and the decision of enforced collection of the tax liability for registering the seizure in the
Register of seized agricultural production, according to the manner and form approved by the
Ministry of finance and the Ministry of agriculture and food industry. From this moment, it is
forbidden for the taxpayer to perform estrangement transactions with regard to the seized
agricultural production not harvested yet, without the consent of the tax body.
2012]
Article 202.Release of seizure

(1) The seizure shall be lifted in case of:
a) complete or partial payment of tax liability and taxpayer’s recovery of costs of enforced
collection of payments;
b) complete or partial extinguishment of tax liability and taxpayer’s recovery of additional
costs incurred during other procedures of enforced collection;
c) need to seizure other assets that are in demand on the market in order to expedite the
payment of debt due;
d) alienation or disappearance of property;
e) impossibility to sell the assets;
f) issuance of a decision by the authority reviewing the claim in the event of infringement of
the seizure procedure;
g) concluding with the tax body an individual contract on modifying the tax liability
extinguishment term.
(2) In case the seized assets are not in the care of the taxpayer, the tax body shall return the
assets after the seizure is lifted. The assets shall not be returned after transmission of the right
of ownership to the buyer who has purchased them in the manner established by the present
Code.
(3) If the tax liability is paid partially, the seizure shall not be lifted from the assets whose
value significantly exceeds the outstanding tax liability. The degree by which the value of
these assets exceeds the outstanding tax liability shall be determined based on the taxes and
fees payable at the sale of these assets and the actual or future costs incurred during enforced
collection of payments.
2012]
Article 203.Sale of seized property

(1) Seized property shall be sold at auctions organized in conformity with the provisions of
Chapter 10.
(2) Evaluation and sale of taxpayers’ seized assets, except for those stipulated in paragraph (7),
(8), (9) and (15) shall be organized by the tax body.
(3) For carrying out the property evaluation and sale at auctions, the Territorial State Tax
Inspectorates or the Main State Tax Inspectorate, depending on the authority that performed
the seizing, shall select persons who hold license for respective activity, shall conclude
contracts with these persons and shall submit them the materials for examination. The
payment for services rendered by these persons shall not exceed 10% of the financial means
obtained from the sale of seized assets.
(4) Seized assets shall be sold at open auctions. If no participant has registered or if the
property could not be sold, the tax body, within a period of 30 days from the expiration of the
registration term for the auction to which no participant has registered or from the day of the
auction, shall announce a discount auction.
(5) In case only one participant registered for the auction, the sale shall be made on the basis
of a contract concluded with the tax body at a price that shall not be lower than the initial
price, while the sale at the discount auction shall be made on the basis of a similar contract at
a price reduced by maximum 10% compared with the initial price. If the parties did not come
to an agreement with regard to the sale price of the goods, the advance is returned to the
participant.
(6) The sale of land parcels on which are located closed water basins, buildings, constructions,
installations and other premises that cannot be removed without causing direct losses to their
destination and to the adjacent land necessary for their normal utilization shall be made
according to the legislation.
(7) The expertise, evaluation and sale of taxpayer’s seized goods that are part of the fixed
assets of enterprises and other objects included in the privatization program where the State
holds more than ¼ of the social capital, shall be organized by the Agency for Public Property
under the Minister of Economy and Trade according to the procedure established for public
patrimony privatization.
(8) The sale of seized movable assets shall be made by the Stock Exchange in the manner
established by the National Commission of Financial Market. Thus, the tax bodies shall serve
upon the Stock Exchange the securities seizure statements and the Stock Exchange shall
organize their sale.
(9) Seized goods classified as stock goods shall be sold by the Stock Exchange in the manner
set by the Government.
(10) At least 3 days before the auction, the taxpayer is allowed to sell the seized property at a
price that shall not be lower than the initial sale price determined by the tax body, on the
condition of direct transfer of the proceeds for the payment of tax liability and costs incurred
during the enforced collection.
(11) The means obtained from the sale of seized goods shall be used for the purpose of
recuperation of expenditures of enforced execution, payment of arrears to the respective
budgets in the way determined by the present Code, of taxes and fees related to the sale of
seized goods, the terms of payment of which are determined until or on the date of their sale.
The collected money shall be transferred to the budget, eluding the taxpayer's or debtor's bank
account. The treasury payment document shall state the name of the buyer as Payer, and the
relevant budget as Beneficiary. The payment destination line states the name of the taxpayer
that made the transfer with reference to the present Code. The surplus of money shall be
reimbursed to the taxpayer.
(12) The actions of non-insuring the integrity of seized goods or their alienation, substitution,
cancellation, deterioration, disassembling or misuse, shall be liable to legal responsibility. The
taxpayer (his agent), his authorized person or the person who stored the seized assets shall not
be liable for the losses incurred within the limits of the perish ability norms and as a result of
accidental destruction of goods.
(13) The taxpayer shall interpret the sale of seized property as its marketing and delivery with
all resulting consequences, including the obligation to issue a tax invoice, and compute and
pay the relevant taxes and fees.
(14) If no bidder registered for the discount auction or if the property did not sell, within 30
days after expiration of the last day of registration for the auction for which no bidder
registered or immediately after the auction, the permanent commission shall announce a
repeated auction. If no bidder registered for the second discount auction or the items have not
been sold the tax body shall lift the seizure on the unsold items.
(15) By derogation from the provisions of the present Article and of Art.204, sale of seized
goods which value, according to seizure document, is less than 10000 lei (except for transport
means, real estate, movables, stock goods with a value higher than 10000 lei) shall be made
through commercial units. The procedure of seize, handing over, evaluation, sale of
abovementioned patrimony and of transfer of the collected money to the budget shall be set
through the instruction of Main State Tax Inspectorate.
2012]
January 2010]
[Article 203 amended by Law No. 130-XVI, dated 07 June 2007, in force since 06 July 2007]
Article 204.Collection of assets

(1) After the sale and purchase agreement is signed, the tax body shall collect the seized assets
in order to transfer them to the purchaser. By derogation from Art. 203, paragraph (10), the
goods subject to excises are seized provided that the excise is paid in accordance with tax
legislation. Upon signing the statement of collection of seized assets, the ownership right over
these assets shall be passed from the taxpayer to the purchaser, and all costs incurred for
storage and transportation of assets, and all paperwork for ownership title transfer shall be
paid by the new owner.
(2) The seized assets shall not be collected in cases when the taxpayer or auction participants
dispute the auction results on account of violations of auction registration and organization
procedures. In such cases, the assets shall be collected after all disputes are settled. (3)
Transactions as a result of which the seized goods were alienated without the written
agreement of the tax body can be declared null by the court from the moment of their
conclusion. The taxpayer or the person who disposed of or alienated such property shall bear
full responsibility for the losses incurred.
(4) The seized assets shall be collected in the presence of the taxpayer (his agent), his/her
authorized person and buyer or their representatives. In the case of unjustified absence of the
taxpayer (his agent), his/her official person or its representative the assets shall be collected in
the presence of two witnesses. If the collection of assets is jeopardized, the tax body shall
make a forced seize of property.
(5) In case some property from the list of seized property is missing, or has been substituted
or deteriorated, the tax bodies concerned shall be required to transfer all records and files to
an investigative authority, except for cases when such substitution or deterioration is
insignificant and the buyer accepts this as an integral part of the price as indicated in the
purchase agreement.
(6) In case the assets of the taxpayer have been sold to more than one buyer, those shall be
collected separately from each buyer.
(7) A statement of collection of seized property shall be prepared in 3 copies in line with the
samples approved by the Main State Tax Inspectorate. The third copy shall be serviced upon
the taxpayer (his agent), his official person under counter-signature; the second copy shall be
serviced upon the buyer, while the first copy shall remain with the tax body that collected the
assets.
(8) During the collection of seized property or within 24 hours at the most from the signing of
the collection statement, the taxpayer (his agent), his official person shall be required to
transfer to the tax bodies or directly to the buyer all the documents related to the assets
collected, except for cases when the tax bodies received these documents at the time of
collection.
(9) Based on the seizure statement, the taxpayer shall make accounting entries about the sale
of such assets in the corresponding ledgers.
(10) The buyer shall register the collected assets in the cases stipulated by the legislation with
the authorities on the basis of the purchase agreement, the assets collection statement and the
complete payment certificate issued by the tax bodies. The buyer can use the assets before
their registration (except for their actual removal outside of the Republic of Moldova) based
on the purchase agreement and the assets collection statement. After expiration of the
payment terms set in the purchase agreement, the assets shall not be used based on the above
mentioned documents.
2012]
Article 205.Enforced collection of receivables

(1) Enforced collection of receivables from the persons located on the territory of the
Republic of Moldova shall be carried out in accordance with the list of debtors submitted by
the taxpayer or other information held by the tax body. Under international agreements the
Republic of Moldova joined, receivables can be collected by way of enforced collection from
debtors outside of the Republic of Moldova, as well as from local debtors in favour of foreign
taxpayers.
(2) Enforced collection of receivables shall be made regardless of the debtor's outstanding tax
liabilities.
(3) For the purpose of enforced collection of receivables, the taxpayer shall be required to file
with the tax body a list of debtors signed by him (his agent) or his authorised person. At the
request of the tax body concerned, the data from the list shall be confirmed by the respective
documents. The list of debtors shall include:
a) full name (first and last names) of the debtor, TIN, place of business (address) and contact
information;
b) debtor’s bank accounts, name, address and code of the financial institution (its branch or
representation) concerned;
c) date when the debt was incurred, its total amount and payment deadline;
d) measures undertaken by the taxpayer to set off the receivables incurred;
e) date of last reconciliation.
(4) Based on the data submitted by the taxpayer, the tax body shall check if the deadline for
payment of receivables has or has not expired and if the taxpayer is entitled to a refund. If the
right to a refund is confirmed, a notice shall be issued to the debtor notifying that as of the
date of receipt of such notice the amounts owing to the taxpayer shall be foreclosed within the
limits of the tax liability incurred by the taxpayer and that he must honour this tax liability.
(5) The person who received the notice shall, within 10 working days, confirm or deny, in full
or in part, the amount of the taxpayer’s receivables as specified in the notice. If the amount is
denied, copies of corroborating documents must be attached to the letter.
(6) If the amount of the taxpayer’s receivables has been confirmed or denied, without
confirming documents attached, and if after 10 working days from submission of the notice
the tax body did not receive any reply to the notice, it has the right to apply towards the debtor,
different methods of enforced execution of tax liabilities as provided by Art. 194 paragraph
(1), letters a),b),c)
Article 206.Impossibility of enforced collection of tax liability

(1) Enforced collection of tax liability shall be considered impossible if:
a) The liquidated person does not have any successor;
b) The person engaged in entrepreneurial activity is declared bankrupt and does not possess
any assets;
c) The physical person who is not engaged in entrepreneurial activity has no assets that could
be seized, under the present Chapter;
d) The physical person who is not a subject of entrepreneurial activity left his/her place of
residence and could not be located and has no assets available that could be seized under the
provisions of the present Chapter.
e) The physical person deceased and there are no persons that are required under the law to
honour his/her tax liabilities
(2) The amount of the tax liability which extinguishment is impossible, as well as the amount
of the tax liability settled through deduction in conformity with Art. 174 (1), (2), and (4) shall
be recorded in the manner provided by the Ministry of Finance until expiry of the deadline. In
the cases provided by Art. 186 (5) the recorded amounts shall be restored.
2012]
[Article 206 amended by Law No.280-XVI, dated 14 December 2007, in force since 01
January 20120]
Article 207.Record-keeping of enforced collection of tax liability

(1) The tax body shall keep record of enforced collections in the established manner.
(2) On the day of or no later than the second day after the signing of the contract, the
documents confirming the actions carried out shall be registered by the tax bodies in special
ledgers electronically or on hard copies as established by the Main State Tax Inspectorate.
(3) A separate file shall be opened for each taxpayer who has been subject to enforced
collection of tax liability, where all documents related to such actions shall be kept, such as
the tax body’s decision to apply enforced collection of tax, payment collection orders, seizure
statement, report of the auction results, purchase agreement, correspondence with the taxpayer
and other persons, and other documents related to the taxpayer.
Chapter 10.
ORGANIZATON OF AUCTIONS FOR SALE OF SEIZED ASSETS
Article 208.Organization of seized assets assessment

(1) Following the seizure of property, the Territorial State Tax Inspectorates or Main State
Tax Inspectorate, depending on the authority that performed the seizing, shall ensure
subsequent evaluation and sale of such property, except for those stipulated under Art.203
paragraphs (7), (8), (9) and (15).
(2) The seizure of assets of enterprises, institutions, state organizations and enterprises,
institutions, organizations with state share in the social capital not included in the
Privatization Program shall be notified in written to central line bodies of public
administration and local public administration authorities. If no measures are taken for the
payments to be made in time, the tax body shall organize the evaluation and sale of seized
assets according to general principles.
(3) The auction organizers are: the tax body and licensed persons invited by the Territorial
State Tax Inspectorates or the Main State Tax Inspectorate, depending on the authority that
performed the seizing, on a tender basis.
(4) Based on the documents of examination and evaluation of the seized assets, the tax body
shall establish the initial sale price and form batches of assets to be sold at the auction.
(5) The tax body shall transfer from the state budget to the beneficiaries the financial means
intended for covering the expenses incurred during the enforced execution of the tax liability.
After having sold the seized items the aforementioned expenses shall be recovered first of all.
[Article 208amended by Law No.267, dated 23 December 2011, in force since 13 January
2012]
Article 209.Organization of auctions

(1) To organize an auction for the sale of seized property, the expert shall transmit the
dossiers of separate batches of assets to the tax body. Minutes shall be prepared about the
transfer-acceptance procedure.
(2) The Tax body shall:
a) review the dossiers of the batches of assets;
b) approve the documents on the initial selling price for each batch in case the examination
and evaluation of the assets were conducted by experts in the area;
c) approve the resolution to put the seized assets up for public auction;
d) order the publication of a press release about the date and place of the auction;
e) approve the members of the commission and appoints the chairman;
f) sets the procedure of marketing the seized assets;
g) in case of litigation, shall appoint a representative to defend its interests in court.
(3) The tax body has the right:
a) to verify the execution of its decisions and to monitor the evaluation and sale process of
seized assets;
b) to examine the complaints and appeals on the correctness of auctions of sale of seized
assets;
c) to declare null the results of auction if an infringement or violation of regulations on
preparation and organization of auctions has been stated, as well as in case when the buyer
doesn’t pay for the batch within the stipulated term. In these cases, another open or discount
auction shall be announced.
(4) The decisions on the approval of prices for seized assets and their marketing shall be made
by the tax body. The press release of the tax body with regard to the marketing of seized
assets shall be approved by its management.
(5) The press release about the date and place of the auction shall be published in Official
Gazette – of the Republic of Moldova and shall include information on:
a) date, time and place of the auction;
b) list of goods, key technical and economic characteristics and location of the property;
c) owner of the property;
d) information about the land on which the real estate is located and the conditions for use of
land by the owner;
e) terms of sale of the property;
f) form of payment, and the terms of instalment payments, if approved by the tax body;
g) procedure of prior examination of the property put up for auction;
h) terms of submission of bids for participation in the auction;
i) deadline for submission of bids, suggestions and other documents for participation in the
auction;
j) an advance payment of 10% of the initial sale price and the bank account for transfers
thereof;
k) contact telephone numbers of the Auction Commission, tax body and of other auction
organizers;
l) other relevant information.
(6) The auction shall be held at least 15 days after the publication of the press release in the
Official Gazette of the Republic of Moldova.
(7) The auction shall be held in the locality that is in the jurisdiction of the territorial tax
inspectorate within which the assets were seized. The person responsible for the storage of the
assets shall ensure public access to them.
(8) The auction shall take place if at least two bidders have registered.
Article 210. Auction Commission

(1) An auction commission of at least 5 members from representatives of central and local
government and independent experts shall be created for each auction. The representatives of
tax bodies and of local public administration authorities shall be proposed by their
management. The independent experts can be proposed by the taxpayer or other persons
interested in the sale of the batches put up for auction. The Commission’s structure shall be
approved via order by the management of tax body. The bidder cannot be member of the
auction commission.
(2) The meetings of the auction commission shall have a quorum if at least two thirds of the
commission members attend the meeting. Decisions shall be adopted by open vote, based on
the simple majority of votes. In case of split voting, the commission adopts the decision voted
for by its chairman.
(3) The auction commission shall have the following competencies:
(a) receive and check the documents regarding the batches put up for auction, and other
documents;
(b) prepare the documents necessary for conducting the auction;
(c) notify the participants of the property put up for auction;
(d) issue cards of participation and register the bidders;
(e) conduct the auction;
(f) control the fulfilment of the conditions of participation in the auction and guarantee the
observance of buyers’ rights;
(g) conduct direct negotiations in case there is only one bidder;
(h) inform, upon the bidder’s consent, the mass-media of the auction results.
Article 211. Terms of participation in the auction

(1) Persons that submitted in due time bids for participation in the auction, presented all the
necessary documents and transferred in the established manner a 10% advance payment from
the initial price of the property, can take part in the auction of sale of seized property.
(2) The persons willing to participate in the auction shall submit to the tax body the following
documents:
(a) application of participation completed in the established manner;
(b) a copy of the documents confirming the transfer of an advance payment, as specified in
the auction press release;
(c) a proxy letter, as the case may be, for the right to conclude a purchase-sale agreement.
(3) The deadline for receipt of applications shall be three days before the day of the auction.
(4) Information on applicants and their number shall remain confidential.
(5) At least two days before the actual auction day, the tax body shall present and the auction
commission shall examine the documents stated in paragraph (2). After examination the
auction commission shall either register as a bidder the person who submitted the bid or
rejects the bid if the person did not meet the requirements of this Code with regard to
preparation and submission of documents. The auction commission shall explain in its
decision the reasons for non-admittance to the auction and shall communicate that to the
persons concerned. In this case the person shall get a refund of the advance payment.
(6) The auction participant shall have the right to cancel the application of participation by
way of a written request filed three days before the day set for the action. In this case the
person shall receive a refund of the advance payment.
(7) If only one participant was registered, the auction commission shall conduct direct
negotiations with such on the auction day. Since the selling price of the property has been
established and the report on the auction results signed, the file shall be sent to the territorial
tax body for the conclusion of the purchase agreement.
(8) In case no buyers were registered for the public auction, all documents shall be sent to the
tax body, which shall take the measures provided by tax law.
Article 212. Holding of the auction

(1) On auction day, the auction commission shall hand in participation cards and register the
participants present. The registration of participants shall close 10 minutes before the start of
the auction. Late participants shall not be admitted to the auction.
(2) The auction shall be conducted by an auctioneer assigned by the organizer of the auction
on a contractual basis.
(3) The bidding of each batch shall start with the announcement by the auctioneer of its initial
price and the incremental rate for the price. The participant accepting the initial price shall
confirm his/her decision by raising his/her card. After one of the participants raised his/her
card, the other participants may attempt to buy the same batch by raising the price by one or
more incremental points. If after the auctioneer calls out the price three times in a row nobody
bids a higher price, the auctioneer shall strike the hammer to announce the sale of the batch.
(4) The participant to the auction who won the batch shall sign the report of the auction results
prepared on the basis of the forms approved by the Main State Tax Inspectorate.
(5) The participant who won the batch but refused to sign the report of the auction results
shall be denied the right to participate in this auction, and the auction shall reopen at the price
offered by the previous participant. The participant who refuses to sign the report shall not
receive a refund of his advance payment.
(6) Pursuant to the decision of the tax body, the property that was not solicited at the public
auction shall be put up at a discount auction. The auctioneer shall start the bidding of each
batch with the announcement of maximum price, which shall constitute the initial price set at
the open auction, and the discount rate of the price. The discount rate shall not exceed 5% of
the maximum price.
(7) In case the discount price has been called out three times in a row and no participant
attempted to buy the batch, the auctioneer shall lower the price by one or more discount
points, calling out the new price each time.
8) The auctioneer shall lower the price of the batch until one of the participants agrees with
the price and confirms this by raising his participant card. In case of confirmation, the
auctioneer shall call out the price three times in a row and confirm the selling of the batch by
a hammer strike. If another participant wishes to buy the batch, he shall have the right to raise
the price by one or several incremental points, declaring the intention during the calls of the
price, prior to the hammer strike, and confirming the offer by raising his participant card. In
this case the discount auction becomes a callout auction.
(9) The price shall be lowered until it hits zero point and the batch shall be withdrawn from
the auction. The tax body may set the lowest price for some batches put up for the discount
auction.
(10) In case the auctioneer, chairman or any member of the auction commission discovers
infringements of the auction procedures, they shall suspend the auction any time until the
auction commission decides to proceed with the auction or withdraw the batch.
(11) The winning participant of the discount auction shall sign the report of the auction
results, otherwise he shall lose the right to participate in the auction and the auction shall
reopen at the price accepted by such participant. The participant who refuses to sign the
minutes shall not receive a refund of his advance payment.
(12) A report of nullification shall be written in case the bidding of a batch has been nullified
for any reason provided in the present Code, in accordance with the forms provided by the
Main State Tax Inspectorate. In such case, the participants responsible for the nullification of
the bidding shall not be admitted to the future auctions at which the previously nullified batch
shall be put up for auction again, and they shall not receive a refund of their advance payment.
Article 213. Conclusion of the purchase agreement and payment for the batch
(1) When a batch has been auctioned, the auction commission shall conduct direct
negotiations with the winner of the batch with regard to the manner and terms of payment for
the batch to be included in the minutes of the auction results, which shall be countersigned.
After it is signed, one copy of the minutes is sent out to the taxpayer within 24 hours of
closure.
(2) In case the auction commission and the buyer agree to settle the payment integrally, the
latter shall pay the price of the batch in full within a period of seven days from the date of
conclusion of the purchase agreement.
(3) In case the auction commission and the buyer agree to settle the payment in instalments,
the latter shall pay the first instalment of no less than 40% of the price specified in the
minutes within a period of seven days, and the other instalments, in the manner established in
the purchase agreement, but which shall not extend beyond sixty days from the day of the
auction. For this period, the buyer pays in addition an increase for the delay, calculated in the
established manner, for the sum in instalments depending on the instalment period, and the
taxpayer is exempted of the respective increase for delay (penalty).
(4) Foreign citizens and stateless people, as well as persons bearing no relation to the budget
system of the Republic of Moldova shall make the full payment within seven days from the
day of signing the agreement.
(5) At the purchase of the batch, the advance payment transferred by the buyer shall be
included in the sum entered in the purchase agreement. Unless otherwise provided by tax
legislation, the other participants to the auction shall receive refunds of their advance
payments within 3 workdays of auction closure.
(6) The advance payments that were not refunded under this Code shall be considered
revenues of the taxpayer whose property was put up for auction and shall be used for the
recovery of expenses incurred during the enforced collection of tax liability, and for the
payment of arrears to the relevant budgets.
(7) If the buyer does not pay for the batch within the established terms, the tax body has the
right to annul the auction results. In such case the items are put up for a new callout or
discount auction, without any refund of the advance payment.
(8) The sellers of seized property shall be the tax body that seized it. The latter shall conclude
a purchase agreement both in the case of selling by auction and by direct negotiations.
(9) The purchase agreement shall be concluded within five days from the date of closure of
the auction or direct negotiations. In case the buyer denies the items after concluding the
agreement, the auction shall be declared void and the items shall be put up for a new callout
or discount auction without any refund of the advance payment.
(10) The auction results can be appealed in the manner established by law in the court.
Chapter 11.
TAX AUDIT
Article 214. General principles for performing a tax audit
(1) Tax audit aims at checking the way in which the taxpayer observes the tax legislation in a
given period or several tax periods.
(2) Tax audit is exercised by the tax body and/or another body with attributions of tax
administration, within the limits of its competence, on the site and/or in their office.
(3) The procedure for tax audit is composed of a set of methods and operations of control
organization and implementation, as well as capitalization on its results. On-site tax audit
and/or tax audit in the office of the respective body (off-site), provided for in paragraph (2)
can be organized and implemented through the following methods and operations: factual
control, documentary control, total control, partial control, thematic control, operative control,
cross check. The concrete methods and operations used during the organization and
performance of the tax audit are determined, based on the present Code, in the internal
instructions of the Main State Tax Inspectorate.
(4) The activity of the taxpayer can be subject to tax audit for a period that does not exceed
the prescribed term, set forth in Article 264, for the establishment of the tax liability.
(5) Within the on-site tax audit and/or in the office, the bodies specified in paragraph (2) are
entitled to request from other persons any kind of information and documents regarding their
relations with the respective taxpayer.
(6) Tax administration bodies can carry out a repeated tax audits if the results of the previous
tax audit are not conclusive, incomplete or unsatisfactory or there were registered signs of tax
violation and accordingly, a new control shall be imposed.
(7) The repeated tax audit can be carried out based on the examination of contestations against
the decision of tax body or actions of tax official and in other cases on the decision of the
management of bodies mentioned in paragraph (6).
(8) It is forbidden to make repeated on-site tax audits with regard to the same taxes and fees
for a tax period which was previously subjected to control, except for the cases when the
repeated tax audit is imposed by the reorganization and liquidation of the taxpayer, is related
to the checking of the activity of the tax body by the hierarchically-superior body, the activity
of the tax posts or the identification, after the control took place, of certain violations of tax
legislation when this is a cross check, the control is carried out on the request of law-
enforcement bodies and those stipulated in Art.131 paragraph (5), when the need arose as a
result of case examination on infringement of tax legislation or as a result of contestation’s
examination. As a reason for the repeated on-site tax audit, related to the inspection of the
activity of the tax body by the hierarchically-superior body, can serve only the decision of the
latter, provided that the requirements of the present article are complied with.
(9) Tax audit is carried out during the working hours of the body that exercises tax audit
and/or of the taxpayer.
Article 215. Tax audit in the office of the tax body or other body with attributions of
tax administration
(1) Tax audit in the office of the tax body or at the office of the body with tax administration
attributions (hereinafter called cameral tax audit) consists of checking the correctness of tax
reports, other documents presented by the taxpayer, which serve as basis for calculating and
paying taxes and fees, other documents available to the tax body or other body with
attributions of tax administration as well as the verification of other circumstances regarding
the tax legislation observance.
(2) The cameral tax audit is carried out by the tax officials or persons with high-level
functions from other bodies with attributions of tax administration according to their work
duties, without adopting a written decision on the issue. This control has to be carried out
within a period of 3 months at the most from the date of presentation by the taxpayer of the
tax reports and another document stipulated by tax legislation, unless the latter provides
otherwise.
(3) If an error and/or contradiction between the indices in the reports and in the submitted
documents is found, the body that performed the control shall inform the taxpayer of such, by
requesting him to correct the documents within the established period of time.
(4) By derogation from the provisions of paragraphs (2) and (3), if the discovery of the tax
violation during the cameral tax audit is possible and the on-site control is not necessary, tax
officials or persons with high-level functions from other bodies with attributions of tax
administration can conclude the tax audit act according to provisions of Art.216 paragraphs (6)
and (8).
Article 216. On-site tax audit

(1) On-site tax audit is used to check compliance with tax legislation by the taxpayer or by
another person subject to control, which is performed at their location by the tax officials or
by persons with high-level functions within other bodies with attributions of tax
administration. In case the taxpayer or another person subjected to control does not have
premises or office or his/her premises is at his/her domicile, in other cases when there are not
adequate work conditions, this tax audit is performed at the office of the body that exercises
the tax audit by respecting all provisions of Article 145 paragraphs (2) – (6), including by
developing a required act of seizure of all necessary documents from the taxpayer.
(2) On-site tax audit can be performed only on the basis of a written decision of the
management of the body that exercises the control. The need to make a cross check at the
place of the persons with whom the taxpayer subjected to control has or had economic and
financial relations, in order to determine their authenticity, is determined, independently by
the tax official of by another person with a high-level position that carry out the control.
(3) On-site tax audit regarding a taxpayer can cover one or more types of taxes and fees.
During a calendar year it is allowed to perform only one on-site tax audit with regard to the
same type of taxes and fees for the same fiscal period. This restriction does not extend over
the cases when the on-site tax audit is performed in relation to the reorganization or
liquidation of the taxpayer; when after the control some violations of tax legislation are
discovered; when this is a cross check; when the control relates to the activity of the fiscal
posts; the control is carried out on the request of law-enforcement bodies and those stipulated
in Art.131 paragraph (5) or in relation to the inspection of the tax body’s activity by the
hierarchically superior body; when the need arose as a result of case examination on
infringement of tax legislation or as a result of contestation’s examination.
(4) The duration of the on-site tax audit shall not exceed two calendar months. In exceptional
cases, the management of the body that makes tax audits can decide to extend the period with
three calendar months at the most or to cease the control. The period for ceasing the control
and presenting the documents is not included in the duration of the control, the latter being
calculated from its starting date until the date of the signing of the respective act inclusive.
(5) At the end of an on-site tax audit, a tax audit act is drawn up. As for fiscal posts, the tax
audit act shall be concluded only in the case of tax law violation. In case that a tax violation is
discovered, the body exercising the control adopts an appropriate decision. By derogation
from the provisions of the present paragraph, if a violation is discovered by the service for
collection of local taxes and fees, the respective decision shall be issued by the tax body, in
compliance with the provisions of Article 159 paragraph (2).
(6) The tax audit act is a document written by the tax official or another person with a high-
level position in the body that performs the control, in which the results of a tax audit are
indicated. In this act, the violation of tax legislation and/or the method of record-keeping of
the taxation objects will be described objectively, clearly and in detail, by reference to
appropriate evidence and other materials and with the mention of the violated normative acts.
In the act, each tax period shall be included separately, by specifying the tax violations
discovered within this period.
(7) The on-site tax audit of the branches, affiliates and/or representations of the taxpayer,
initiated by the tax body, are organized and carried out by the state tax inspectorates in whose
jurisdiction is located the taxpayer that set them up, with the participation of the state tax
inspectorate in whose jurisdiction is located the branch, affiliate or/and representation.
(8) The taxpayer, including through his administrator or other representative on his behalf, is
required as the case may be, to provide adequate conditions for the control, to take part in it
and to sign the act of the tax audit, even when he does not agree with it. In case of
disagreement, he is required to present in writing, within a period of 15 calendar days, the
rational for the disagreement, by enclosing the related documents.
January 2010]
Article 217. Factual control

(1) Factual control is applied in case of the on-site tax audit and consists of the direct
observation of the objects, processes and phenomena, in researching and analyzing the
activity of the taxpayer.
(2) The factual control has the task to identify the situations that are not reflected or that do
not result from the documents.
Article 218. Documentary control

The documentary control is applied both in case of the cameral tax audit as well as in case of
the on-site control and consists of confronting the tax reports, the book-keeping documents
and other information presented by the taxpayer with the documents and information related
to him which is available to the body that exercises the tax audit.
Article 219. Complete control

(1) The complete control is applied in case of the on-site tax audit on all the acts and
operations of assessment of the taxation objects (basis) and of the fact of tax liability
extinguishment during the period after the last tax audit.
(2) The complete control is a type of documentary control and, at the same time, a factual
control of the way in which the taxpayer executes the tax obligation.
Article 220. Partial control

The partial control is applied in case of both cameral tax audit and on-site tax audit and
consists of the control of the extinguishment of certain types of tax liabilities, on the
execution of other obligations provided by tax legislation during a certain period, by checking
totally or partially, the documents or the activity of the taxpayer.
Article 221. Thematic control

The thematic control is carried out in case of both cameral and on-site tax audit and consists
of the control of the extinguishment of certain type of tax liabilities or on the execution of
some other obligation provided by tax legislation by checking the documents or the activity of
the tax payer.
Article 222. Operative control

(1) The operative control is applied in case of the on-site tax control, by observing the
economic and financial methods, the related acts and operations, in order to determine their
authenticity, identify and prevent violations of tax legislation.
(2) The operative control is carried out without prior notice, by factual and/or documentary
control. If any kind of violation of tax legislation is discovered, and the verification of the
circumstances requires more time, the materials shall be sent to the respective sub-divisions of
the body with attributions of tax audit for the carrying out of tax audit through other technical
means.
Article 223. Cross-check

The cross-check is applied in case of both the cameral and on-site tax audit and consists of the
control of both the taxpayer and the persons with whom he has or had economic, financial or
other kind of relations, in order to determine the authenticity of these reports and of the
operations.
Article 224. Control purchase

(1) The control purchase is a control method consisting in creating the artificial situation of
purchasing material goods, of ordering works execution or services delivery by the tax official
without the aim of acquisition (consumption) or sale.
(2) The taxpayer (his representative as the salesman, cashier or other person authorized to act
on behalf of the taxpayer at selling material goods, accepting the order for works execution or
services delivery resulting from the from the confirming situation or documents) is informed
about the application of the control purchase after its accomplishment.
(3) The cash, including the foreign currency, obtained from the sale of material goods,
accepting the order of works execution and services shall be returned to the tax official who
performed the control purchase. The material goods are returned to the taxpayer.
[Article 224 amended by Law No.33, dated 06 March 2012, in force since 25 May 2012]
[Article 224 introduced by Law No. 267, dated 23 December 2011, in force since 13 January
2012]
[Article 224 repealed by Law No. 448-XV, dated 30 December 2004, in force since 04
February 2005]
Article 225. Indirect Methods and Sources for Assessment of Tax Liability
(1) In order to set the correctness of tax liabilities calculation during the tax control, the
authority that undertakes the tax control can apply indirect methods and sources in the cases
stipulated by the provisions of Art.189 paragraphs (2) and (3). The indirect methods and
sources of tax liabilities calculation shall also be applied as a result of establishing tax posts in
accordance with Art.146.
(2) The indirect methods and sources shall include the following:
a) type and nature of the taxpayer’s activity;
b) amount of the taxpayer’s capital;
c) taxpayer’s proceeds from sales, including the ones found during tax posts;
d) number of the taxpayer’s employees;
e) category of the taxpayer’s clients and their number;
f) differences in the qualitative and quantitative characteristics of raw materials and other
materials purchased and used in production;
g) analysis of changes in the net value of the taxpayer’s assets;
h) rent of the real estate used by the taxpayer in the course of business;
i) turnover and the balance in the taxpayer’s bank accounts;
j) the taxpayer’s income and expenditures analysis;
k) income of other persons working in the same conditions or in similar conditions to those of
the taxpayer;
l) property of an official (premises, cars, etc.) purchased or used for personal purposes; its
physical condition; such person’s affiliation with various circles; number of such person’s
servants;
m) information about the taxpayer’s transactions and operations received from financial
institutions (their branches or representations), notary offices, customs bodies, police bodies,
the State Agency of Land Relations and Cadaster, stock exchanges;
m1) the indicators from the register meters of consumption and expenditure items;
m2) regulatory capacity of the production/ processing machines;
n) other objectives, processes and phenomena, information and data evidencing the tax
liabilities of the taxpayer under this Code.
[Article 225 supplemented by Law No. 267, dated 23 December 2011, in force since 13
January 2012]
[Article 225 supplemented by Law No. 144-XVI, dated 27 June 2008, in force since 01
January 2009]
Article 2251.The particularities of tax liabilities assessment following the establishment of tax
posts
(1) As base for estimating the sale’s revenues (service delivery) is the daily delivery of goods
and services.
To apply the provisions of this paragraph, the following aggregate conditions have to be
observed:
a) tax posts were established at least twice during the financial year;
b) the periods of tax posts functioning are at least 30 calendar days, and the difference
between the activity periods is at least 60 calendar days;
c) goods and service delivery per day before and between the functionality periods of tax
posts are on average less than 70% compared to average supplies registered during the
functionality period of tax posts.
(2) Tax liabilities shall be assessed for the period from the beginning of tax year until the
establishment of first tax post and between the functionality periods of the tax posts for the
months when daily average of supplies registered at the economic agent is less than 70% of
daily average of supplies registered during the functionality period of tax posts.
[Article 2251 introduced by Law No. 48, dated 26 March 2011, in force since 01 January 2012]
Article 226. Summons to tax bodies and letter of inquiry to banks, hearing procedure
(1) A summons is a written request addressed to a person to appear before the tax body and
submit the documents or other information that is important for the determination of the tax
liability. A tax body shall be authorized to summon any person to give evidence or present
documents.
(2) The form of the summons shall be established by the Main State Tax Inspectorate. The
purpose of the summons, time and place to appear and responsibilities of the person
summoned shall be shown on the summons.
(3) The procedures for summoning shall meet the following requirements:
a) the summons shall be signed by the management of the tax body;
b) the summons shall be served on the person summoned not later than three days before the
day when the respective person has to appear before the tax body, unless otherwise provided
by legislation;
c) where the submission of the accounting documents or other information is necessary, such
documents and information shall be listed;
d) a tax body may change the time and place for the presentation of the summoned person
before the tax body upon his request;
e) a summoned person shall be entitled to testify in the presence of his representative;
f) a tax body shall be entitled to require the summoned person to present the available
documents but shall not be entitled to require such person to prepare and/or sign any
documents, exclusive of the minutes.
(4) Before the hearing starts, the identity of the person summoned shall be established and
such person shall be explained his/her responsibilities and warned against perjury. All these
shall be entered on the records and singed by the person summoned. After the hearing of the
above person starts, such person shall be invited to tell everything he/she knows about the
case regarding which he/she was summoned. After the person finished his/her testimony, a tax
official may ask questions. The testimony shall be entered in the records, which shall be
signed by the person who testified.
(5) A letter of inquiry to a bank is a written request of a specific nature addressed to a
financial institution (its branch or representation) and requesting the submission of
information on the person under verification or subject to a tax audit and the documents
related to the transactions in the bank accounts of such person.
(6) A letter of inquiry to a bank shall meet the following requirements:
a) comply with the form adopted by the Principal State Tax Inspectorate;
[Letter (b) repealed by Law No. 178, dated 11 July 2012, in force since 14 September 2012]
c) be serviced either upon the financial institution (its branch or representation) where the
taxpayer has a bank account or upon the financial institution (its branch or representation) in
case the branch (representation) is not known or in case the taxpayer holds or supposedly
holds bank accounts with a number of branches of this financial institution, as the case may be;
d) indicate the period for examination of the requested documents, which period shall not
exceed ten days from the date when such documents were received;
(7) The financial institution (its branch or representation) shall select all the documents
available that relate to the bank account of the taxpayer and to all the transactions in his
account for the period (periods) under consideration and shall submit them to the tax body
within three days from the date when the letter of inquiry to the bank was received.
Chapter 111
INDIRECT METHODS OF ESTIMATION OF INDIVIDUALS’ TAXABLE INCOME
[Chapter 111 (art.2261-22615) introduced by Law No. 267, dated 23 December 2011, in force
Article 2261. Terms

For the purpose of this chapter, the following terms shall be defined:
1) Indirect methodofestimation– method for determining the taxable estimated income
through analysis of the financial situation of the individual, using information from the
income payment source and sources other than the tax reports of the individual.
2) Indirect source of information–any source liable to provide documents, information,
explanations and/or other proof with regard to the undergoing verification of the individual
and/or with regard to similar situations produced under similar conditions relevant for taxable
income estimation through indirect methods.
3) Fiscal situation–real fiscal condition of the individual during the verified period, which is
expressed through the totality of quantitative, qualitative and/or value features of the elements
listed at Article 6, paragraph (9) and of the relations with the national public budget.
4) Estimated taxable income–taxable income assessed (resulted) by applying indirect methods
of estimation.
5) Transferable securities – financial security that confirms the patrimonial and non-
patrimonial rights of a person in relation to other person, rights that cannot be taken or
transmitted without providing the financial security, without the corresponding entry in the
register of holders of nominative transferable securities or in the documents of accounts of the
nominal holder of these transferable securities.
6) Cash–amounts of money owned in national currency and/or foreign currency, except the
amounts borrowed, held in cash, in the accounts of national and foreignfinancial institutions
and/or lent to other persons.
7) Means of transportation – any means of transportation for goods and passengers on all the
possible tracks, including the transportation units used for sporting or recreational purposes.
8) Immovables – the goods that correspond to the description in Article 276, point (2).
9) Individual expenses – payments made for purchasing or exchanging goods, works and/or
services for current and/or long term consumption, for personal or other purposes, except the
positions at points (5) to (8).
10) Funds availability statement–statement that is not considered a tax report, which contains
data on the availability of funds of the individual at the end of day on 01 January 2012, 01
November 2012 or 28 December 2012 that cannot be submitted after the deadline.
[Article 2261 supplemented by Law No. 281, dated 07 December 2012, in force since 27
December 2012]
[Article 2261 supplemented by Law No. 178, dated 11 July 2012, in force since 14 September
2012]
[Article 2261 amended by Law No. 33, dated 08 March 2012, in force since 25 May 2012]
Article 2262. The limitation period for determining the estimated taxable income
The limitation period for determining the estimated taxable income of the individual shall not
exceed the period set in Article 264.
Article 2263.The subjects of indirect methods of estimation

The subjects of indirect method estimation are the individuals, resident citizens of the
Republic of Moldova who:
a) starting with 1 January 2012, during one fiscal year, obtain possessions (immovable,
securities, means of transport, cash) that exceed cumulatively the amount of one million lei.
The individuals, owners of immovable which construction started before 1 January 2012 and
the recording at the cadastral body was performed after this date, shall not be considered
subjects of indirect methods estimation only with regard to the mentioned immovable;
b) starting with 1 January 2012, during one fiscal year, perform other individual expenses
than the ones specified above that exceed the amount of 500 thousand lei.
[Article 2263 amended by Law No. 281, dated 07 December 2012, in force since 27
December 2012]
Article 2264. The objects of indirect methods of estimation

The objects of indirect methods estimation are any income obtained by the subjects of indirect
methods estimation starting with 1 January 2012,.
December 2012]
Article 2265. The method of taxation

The taxation of the estimated taxable income is performed in the general manner established
by the tax legislation for income taxation of individuals.
Article 2266.The indirect methods of estimation

(1) The tax body is authorized to use the following indirect methods of taxable income
estimation:
a) the method of expenses;
b) the method of cash flow;
c) the method of property;
d) other methods used in the international practice.
(2) The selection of the indirect method of taxable income estimation shall be made according
to the observed situation, the sources of information and the verified period.
(3) The indirect methods shall be used individually or combined, according to the complexity,
difficulties, the sources of information and the verified period.
(4) In determining the estimated taxable income, there shall be taken in account the cash
reported according to Article 2267, the income not subject to tax, according to Article 20,
obtained after 1 January 2012, and the income that was taxed last at the payment source.
When determining the taxable estimated income, the income obtained by individuals outside
the Republic of Moldova, including the ones sent to relatives and persons akin to the third
degree, shall be considered not subject to tax if:
a) are confirmed based on customs declarations, the documents that certify the bank transfer,
the documents that certify their legal entry in the country after 1 January 2012;
b) there are presented documents that confirm the kinship or relation grade.
(5) By derogation from the provision of paragraph (4), there shall be considered as not taxable
the income of the individuals that are stated at Article 14, paragraph(1), letter (c) and/or the
ones obtained for the activity in the Republic of Moldova.
(51) In determining the taxable income, the income from patent-based entrepreneurship that
does not exceed the amount provided at Article 18, paragraph (3) from the Law No. 93-XIV
on entrepreneurial patent, dated 15 July 1998, proportional with the period of activity, shall be
considered as not subject to tax.
(6) For the estimation subjects that, at 31 December 2011, were 18 years old and were bound
or not to submit the declaration according to Article 2267, the estimated taxable income shall
be determined by diminishing it with 500 thousand lei. For the estimation subjects that
submitted the declaration according to Article 2267, the estimated taxable income shall be
determined by diminishing it with the reported cash amount.
(7) The obligation to present proof regarding the taxable nature of the estimated income
belongs to the tax body.
(8) Additional calculation of income tax in budget shall be performed based on the positive
difference between the income tax determined from the estimated taxable income and the
income tax reported by the estimation subject. If in the process of application of indirect
methods of estimation for a determined period there are established causal links to other fiscal
periods, the tax body shall examine each necessary fiscal period that starts on 1 January 2012
based on each determined case.
(9) The attributions of applying the provisions of the present chapter belong to the
organizational structures of the State Tax Services through the order of the Main State Tax
Inspectorate management. According to the present chapter, the Main State Tax Inspectorate
has the authority of applying the indirect methods of estimation of individuals’ taxable
income, on the whole territory of the state.
(10) For the purpose of applying the indirect methods of estimation of individuals’ taxable
income, the tax body shall:
a) request information, under the law, from the indirect sources of informationlisted in Article
22611, as well as from the Central Electoral Commission, the district electoral councils, the
National Integrity Committee, notaries, judicial officers and lawyers;
b) analyse the information, documents and other proofs regarding the potential subjects of
indirect methods estimation;
c) confront the information obtained from all the sources of information with the one from the
income statements or ascertains their unsubmission;
d) request, under the law, information, clarifications, explanations, documents and other
proofs from the individual subject to tax audit and/or from the persons with whom he/she had
or has economical or legal relations;
e) discuss the findings of the tax body with the individual subject to control and/or with
his/her legal representative;
f) establish, if appropriate, the estimated taxable income through indirect methods provided
by the present code, as well as the corresponding fiscal obligations;
g) adopt a decision on the case of tax infringement under the present code.
December 2012]
Article 2267. Declaring the available funds

(1) The individual citizen of the Republic of Moldova who, at 1 January 2012, owns cash in
amounts greater than 500 thousand lei or its equivalent in foreign currency, is bound to submit
the report on available funds to the territorial state tax inspectorate or the Main State Tax
Inspectorate, according to his/her place of domicile or residence, until 31 December 2012.In
the case of a declared amount greater than one million lei, the individual is bound to attach the
documents that confirm the available funds to the report.
(2) The report form and the reporting method are approved by the Ministry of Finance.
(3) The amounts declared according to paragraph (1) shall not be considered subject to tax
and shall be taken into account when determining the estimated taxable income obtained in
the period after 1 January 2012. For the individuals that have not submitted the report
according to paragraph (1), the respective funds shall be considered as being obtained after 1
January 2012.
(31) When declaring the available funds at 1 January 2012 through the representative of the
individual citizen of the Republic of Moldova, there shall be attached the original document
that confirms this right, certified by in the manner established by the present legislation.
(4) The documents that certify the availability of the declared amount, provided at paragraph
(1), are:
a) the account statement released by the financial institution on the name of the funds owner;
b) the copy of the loan contract and/or the certificate issued by the person that received the
loan.
(5) The documents listed at paragraph (4) shall contain, mandatory, data on:
a) the issuer of the document (the name, surname, naming, tax code, legal address);
b) the individual (name, surname, fiscal code);
c) the amount of funds existing in account at 1 January 2012 or at other date established by
law, as well as the number of account - if the document is issued by the financial institution;
d) thecash balance on loan at 1 January 2012 referring to the document of means receipt in the
cash register or bank account and to the loan agreement, if the person that received the loan
has the obligation to keep accounting records – if the document is issued by the lender;
e) the registration and issuing date of the document.
(6) The documents released by the non-residents or by persons that do not possess the
citizenship of the Republic of Moldova shall be submitted in original. To the statement on
availability of funds there will be attached the copy of the submitted original, translated in the
state language, certified by the notary, except the documents in Russian or English.
(7) The individuals, citizens of the Republic of Moldova, who at 1 January 2012, had funds in
amounts greater than one million lei, wholly or partly in cash, can confirm the cash
availability by depositing them in bank accounts opened at the financial institutions and
obtaining the bank statement that confirms the existing amount in the account at the end of the
day of 1 November 2012 or 28 December 2012. The difference between the availability of
funds at the end of the day of 1 January 2012 and the cash balance at the end of the day of 1
November 2012 or, if appropriate, of 28 December 2012 shall be taken into account in the
case of documentary confirmation of the spent amount.
December 2012]
Article 2268. The expense method

(1) The expense method consists in comparing the individual expenses performed by the
estimation subject with the income reported in the period subjected to verification.
(2) The positive difference between the individual expenses and the values of the elements
listed in Article 2266, paragraphs (4) to (6)is considered as estimated taxable income.
(3) The positive difference between the estimated taxable income and the reported income
representsunreported taxable income.
December 2012]
Article 2269. The cash flow method

(1) The cash flow method consists in comparing the inputs/outputs of amounts in/from the
bank accounts, as well as the inputs/outputs of cash amounts, with the income sources and
their utilization.
(2) The positive difference between the inputs/outputs of cash in/from the bank accounts
and/or the inputs/outputs of cash amounts on the one hand and the values of the elements
listed in Article 2266, paragraphs (4) to (6) on the other hand, representsestimated taxable
income.
represents unreported taxable income.
Article 22610. The property method

(1) The property method allows establishing the estimated taxable income by analysing
property increase and decrease of the estimation subject.
(2) The increase or decrease of purchased or transferred property value shall be determined by
comparing the value of the property at the beginning of the period with the one at the end of
the period. For the purpose of applying the present chapter, the results of property value
reevaluation do not have an impact on the increase or decrease of the property value, if the
law does not provide otherwise.
(3) The positive difference between the increase or decrease of property value on one hand
and the values of the elements listed in Article 2266, paragraphs (4) to (6) on the other hand,
represents estimated taxable income. When establishing the difference, there shall be taken
into account the norms that regulate the taxation of capital growth.
represents unreported taxable income.
December 2012]
[Article 22610 amended by Law No. 178, dated 11 July 2012, in force since 14 September
2012]
Article 22611. The indirect sources of information

(1) For the purpose of determining the estimated taxable income, there may be used the
following indirect sources:
(a) information from the from the financial institutions ( subsidiary or branch), notaries,
custom bodies, law enforcement bodies, stock exchanges and/or other public bodies regarding
the transactions and operations performed by the individual and the data about him/her, as
well as on similar transactions and operations performed by other individuals in similar
conditions;
(b) information held by individuals and legal persons on goods, works, services and cash sold
and/or provided free of charge, on cash and material goods purchased and/or received by the
individual subjected to verification;
c) the information available in the informational system of State Tax Service;
d) the information or other evidence obtained by the tax body by using special means,
analysis, measurements, comparisons, research;
e) other documents, information, explanations and/or other evidence obtained from third
parties, as well as from the individual subjected to verification.
(2) For the purpose of implementing of the present chapter, the individuals and legal persons
listed below shall submit to the Main State Tax Inspectorate the following information:
1) State Information Resources Centre “Registru”:
a) the information on personal data;
b) the information on transport means documentation, including the ones submitted by owners
for use by onerous title or free of charge;
2) financial institutions – information on all types of opened accounts, including the
movements on these accounts;
3) Border Police – information on state border crossing of the Republic Moldova;
4) travel agencies – information on travel services provided;
5) insurance companies – information on insurance contracts;
6) to register holders of securities holders – information on transactions with securities
performed during the fiscal year;
7) National Bank of Moldova – information on persons that were authorised to open accounts
abroad according to the currency legislation, as well as the reports on accounts opened abroad,
submitted by the account holders according to the legislation;
8)notaries and other persons that perform notarial activity:
a) information on contracts of sale-purchase, exchange, lease of immovables and securities;
b) information on loan and donation agreements;
c) information on other agreements related to capital assets.
(3) Persons listed in paragraph (2) are bound to submit the information free of charge, in the
manner and terms set by the Main State Tax Inspectorate. The information shall include, but
not be limited to:
a) names of the parties;
b) measures to ensure confidentiality;
c) periodicity and deadlines for submission;
d) the period for which the information is submitted;
e) name of the information;
f) content of the information;
g) reference to the primary source (primary document);
h) the responsibilities of the parties.
(4) The manner of submission and the structure of the information are set by the Main State
Tax Inspectorate.
5) The information shall contain data on:
a) inputs/outputs of financial means during one fiscal year in/from every bank account and/or
in/from the bank accounts of an individual in amounts that exceed 300 thousand lei;
b) travel services purchased by an individual during one fiscal year, totalling more than 100
thousand lei;
c) insurance premiums paid by an individual during a fiscal year, which in total exceed the
amount of 100 thousand lei;
d) transactions with securities performed during a fiscal year, which in total exceed the
amount of 100 thousand lei for an individual;
e) the agreements authenticated by the notary during a fiscal year, with a total value greater
than 300 thousand lei on the name of an individual.
December 2012]
2012]
Article 22612. The stages of application of indirect methods of estimation
The verification procedure of the individual by applying indirect methods of estimationshall
be performed in the following stages:
a) analysis and selection of individuals that shall be subjected to verification;
b) preliminary fiscal verification of the individual;
c) tax audit.
Article 22613. Analysis and selection of individuals to be subject to verification

(1) In the process of analysis and selection of the individuals to be subject to verification, the
tax body shall undertake the following actions:
a) apply methods of risk analysis for the purpose of establishing the domains with the highest
level of risk;
b) select the individuals to be subject to preliminary fiscal verification.
(2) Risk analysis represents the activity performed by the tax body in order to identify the
risks concealing the taxable income by the individuals for selecting them for preliminary
verification.
(3) For the purpose of selection of the individuals that will be subject to preliminary fiscal
verification, the tax bodies shall proceed to identify, assess and manage the risks the risks of
concealing the taxable income of the individuals.
(4) The activity of risk identification consists in performing the following operations:
a) establishing the sources of information;
b) collecting the information held by other persons;
c) formalization of information in the necessary structure for analysis;
d) establishing the fiscal and patrimonial indicators for defining the characteristics of the
individuals with a potential risk of concealing the taxable income.
(5) The sources of information are established by evaluating the information regarding the
individuals held by the tax bodies and by establishing the necessary of information that must
be obtained in order to identify the differences between the fiscal situation and the income
reported to the tax bodies.
(6) The information held by legal persons and/or individuals shall be collected in of the
following ways:
a) accessing the database, based on protocols and agreements of collaboration and exchange
of information concluded, according to the law, between the tax bodies and the holders;
b) requesting the necessary information based on an inquiry addressed by the tax body to the
holder;
c) obtaining the information by the tax bodies from open to public access.
(7) The formalization of information in the necessary structure for analysis shall be performed
on:
a) massive groups of information existing in databases owned by the tax bodies or
downloaded from databases of other persons to which the Main State Tax Inspectorate has
access to;
b) individual information obtain from any source listed in paragraph (6).
(8) For the purpose of defining the characteristics of the individuals with potential risk of
concealing the taxable income, there shall be taken into account, mainly, the following fiscal
and patrimonial indicators regarding the individuals:
a) income reported by the individual and by the income payers;
b) income increase/decrease of the individual;
c) cash flows.
(9) The information utilized for indicators listed in paragraph (8) are the ones obtained from
direct and indirect sources.
(10) The activity of individuals’ fiscal risk assessment shall be performed through:
a)comparing the income reported by the individual and by the income payers with the cash
flow, as well as with the increase/decrease of property value and of the individual expenses
performed;
b) the assessment of risk of concealing, which represents the difference between the income
reported by the individual or income payers on the one hand, and the fiscal situation on the
other hand;
c) establishing the significant difference between the estimated taxable income and the
taxable income reported by the individual or the income payers.
(11) The difference is significant if the taxable estimated income computed based on the fiscal
situation and the taxable income reported by the individual or the income payers is a
difference greater than 300 thousand lei. The difference established in an amount equal to or
greater than 300 thousand lei shall be considered as a minim accepted risk.
(12) If there is observed a significant difference between the taxable incomes declared by the
individual or the income payers on one hand and the estimated taxable income on the other
hand, the tax body shall initiate the preliminary verification.
(13) The selection of individuals that will be subject to preliminary fiscal verification shall be
done based on the list of the individuals that exceed 300 thousand lei, taking in account the
level of significant difference (level of risk).
(14) The activity of risk concealing management shall be realised through:
a) drawing up the list of persons that exceed the minimum accepted risk;
b) elaboration of proposal for performing the preliminary fiscal verification, taking in account
the value of the concealing risk, starting with the biggest negative value, respecting the value
of minimum accepted risk. If, based on the information held, the tax body identifies in the list
provided at letter (a) some persons that are husband/wife, blood related or kindred until the
third degree inclusively, the elaboration of proposal is done simultaneously for all these
persons;
c) the actualization of data and information obtained at the stage analysis and selectionof
individuals with the observations during the preliminary fiscal verifications.
2012]
Article 22614. The preliminary fiscal verification

(1) The preliminary fiscal verification consists in reconstructing the preliminary situation of
the individual subject to verification and comparing the estimated taxable income that results
from the fiscal situation observed with the taxable income reported by him/her.
(2) At reconstructing the preliminary fiscal situation, the tax body shall:
a) gather documents, information, explanations and/or other evidence from all the indirect
sources available;
b) research thoroughly the obtained data and evidence;
c) observe the preliminary fiscal situation.
(3) The activity of preliminary fiscal verification is performed with the notification of the
individual.
(4) By preliminary verification there shall be established:
a) the size of the difference between estimated taxable income determined from the
preliminary fiscal situation observed and the taxable income reported by the individual;
b) the necessity of performing the fiscal control or ceasing the determination procedure of the
estimated taxable income.
(5) The results of preliminary fiscal verification are registered in a preliminary fiscal
verification report.
(6) The preliminary fiscal verification report shall contain all the findings established by the
tax body during the period of verification, as well as the proposal of tax audit initiation or of
ceasing the verification procedure. After the examining the preliminary fiscal verification
report, the chief of the tax body shall issue the decision regarding the initiation of tax audit or
ceasing the procedure of determination of estimated taxable income.
(7) The decision regarding the initiation of tax audit shall contain the list of persons proposed
for control, taking into account the decreasing value of the difference between the estimated
and reported taxable income and the capacity of performing a number of controls. The chief
of Main State Tax Inspectorate has the authority to alter the list of persons proposed for
control in the case of occurrence of additional information.
(8) The duration of preliminary fiscal verification shall not exceed 45 days from the date of
notice regarding the initiation of preliminary verification.
(9) The preliminary fiscal verification is not an administrative act.
2012]
Article 22615. The tax audit

(1) Based on the decision of tax audit initiation, the tax body cites the individual subject to
verification in order to notify him/her on the initiation of tax audit. The subpoena shall be
issued according to provisions of Article 226, paragraphs (1)-(3).
(2) The person cited is bound to submit before the initiation of tax audit, the report on
propriety according to the form and manner established by the Ministry of Finances.
(3) The tax body shall inform the cited individual, on the date of his/her presence, on the
results of the preliminary fiscal verification and on the initiation of tax audit. At the end there
shall be drawn up a notice protocol, in which there shall be mentioned:
a) the grounds of tax audit initiation;
b) the date of performing the tax audit;
c) the period to be subject to verification;
d) the possibility of requesting the delay of the tax audit starting date;
e) the right of the individual to be represented according to the provisions of Article 244;
f) the data attached to the protocol;
g) other relevant data.
(4) To the notice protocol there shall be attached:
a) the extract from the preliminary fiscal verification report that contains the conclusions of
the verification which led to the decision of tax audit initiation;
b) taxpayer’s charter.
(5) The notice protocol shall be signed by both parties and a copy with attachments shall be
handed to the individual.
(6) The tax audit shall be initiated not sooner than 15 days from the date of handing the notice
protocol, with submitting the decision regarding the initiation of tax audit.
(7) The delay of the tax audit initiation date can be made once, based on the written request of
the person subject to verification for justified reasons.
(8) The delay request is examined in term of 5 days from the date of its registration. The
decision is communicated to the individual officially. In the case of a positive solving of the
decision, there shall be indicated the date of the when the initiated tax audit was rescheduled.
(9) The tax audit is performed at the premises of the tax body, respecting the provisions of
Article 145, paragraphs (2)-(6).
(10) On the date of tax audit initiation, the individual shall submit to the tax body all the
documents, information and/or other available evidence and/or the necessary explanations that
regard the object of tax audit.
(11) The length of the tax audit is set by the tax body and cannot exceed 3 months from the
date of preliminary verification initiation. The verified person can request the prolongation of
the control term with 45 days.
(12) The tax audit can be ceased in case of the occurrence of one of the following conditions
regarding the object of the control:
a) the necessity of obtaining from the third parties of additional documents, information,
explanations and/or evidence;
b) the request of performing an expertise;
c) the request from the individual subject to verification of some documents, information,
explanations and/or additional evidence;
d) the written request of the individual following the occurrence of an objective situation,
confirmed by the tax body, that leads to the inability of continuing the tax control.
During the period of a tax audit, the individual can request its ceasing only once.
(13) The date on which the tax audit is ceased shall be communicated to the individual in a
written form through the decision of ceasing. After the circumstances that caused the ceasing
are stopped, the tax audit shall be resumed and its date shall be communicated to the
individual through a citation with at least 3 working days before the resumption date.
(14) The period of tax audit ceasing shall not be included in the duration of the control, the
former computed from the day of its initiation until the day of tax audit act signing.
(15) In case the tax body determines the tax body determines the necessity of new documents,
information, explanations and/or other evidence relevant for control, it can request them from
the individual subject to control. In this case the body shall cease, according to the provisions
of paragraph (12), the performing of tax audit and, in agreement with the verified person,
shall set a reasonable period that cannot be less than 10 days and not exceed 45 calendar days
for submitting the documents, information, explanations and/or other requested evidence.
When there are confirmed some circumstances that obstructs the individual to fit in the
respective period, it can be prolonged at the decision of the tax body.
(151) While performing the control, the Main State Tax Inspectorate can request the necessary
information from the involved public authorities and institutions, individuals and legal
personsin order to exercise its control attributions.
(152) At the founded request of the Main State Tax Inspectorate, the managers of the
institutions, public authorities, legal persons as well as the individuals are bound to submit
during a period of at most 15 working days, on paper or electronic form the data, information,
writings and the documents that could lead to solving the cause.
(153) The documents, information, explanation and/or other evidence relevant for control are
the necessary for establishing the fiscal situation of the individual as follows:
a) the situation of individual expenses;
b) the situation of immovables and securities held, patrimony inputs and outputs during the
verified period;
c) the situation of securities and equity shares in companies and or other entities;
d) goods belonging to individuals or legal persons made available to the individual;
e) loans, credits and/or agreements;
f) transactions with precious metals, art objects and other valuables;
g) donations, sponsorships and/or inheritances;
h) other specifications necessary for establishing the fiscal situation.
(16) During performing the tax audit, the individual is entitled to collaborate with the tax
body by additional submitting of any documents, information, explanations and/or other
evidence relevant for establishing the fiscal situation. At their submitting, the tax body shall
draft a protocol signed by both parties.
(17) The tax body is authorised to perform an additional tax audit at the domicile of the
individual with the consent of the individual subject to verification. In case of refusal, the tax
body shall draft a tax audit cat based on which it shall submit a proceeding in court. After the
court issues a decision in favour of the tax body, it shall perform the factual tax audit at the
domicile of the individual subject to verification, accompanied by a police employee.
(18) All the documents, information, explanations and/or other evidence regarding the object
of control, known by the tax body, shall be taken into account at establishing the fiscal
situation of the individual.
(19) When finalising the tax audit, the tax body shall submit to the individual the findings and
fiscal consequences by drafting a tax audit act, according to the provisions of Article 216,
paragraph(5), (6) and (8), in which there shall be mentioned the established findings.
(20) The materials which led to the established results shall be attached to the tax audit act.
(21) The examination of tax infringement cases and the litigation of the pronounced decision
shall be performed according to the general terms established by the present code.
(22) If the documents, information, explanation and/or other evidence submitted by the
individual are incorrect, incomplete, false, if the individual refuses to submit the documents or,
by any other actions obstructs the performing of tax audit, including by unfoundedly not being
present at the tax audit, the tax body shall determine the estimated value of the taxable object
based on real evidence accumulated and shall adopt the corresponding decision.
(23) If the individual subject to verification will agree, at any stage, with the estimated tax
obligations and will pay them, the tax audit shall not be initiated or, in the case it was initiated,
it shall be finalized by issuing the appropriate decision, without applying fiscal penalties.
(24) Repeated tax audit shall be performed according to the present code.
(25) In case if in the process of tax audit there shall be observed expenses or income of the
person subject to control that are shared with other persons, the tax body is authorised to
initiate the procedure of applying the indirect methods of tax obligation estimation.
[Article 22615 amended by Law nr. 178, dated 11 July 2012, in force since 14 September 2012]
[Chapter 1111 (articles 2261-22615) introduced by Law nr.267, dated 23 December 2011, in
Article 22616. The mechanism of declaring and ensuring confidentiality

(1) The declarations regarding the available funds at 1 January 2012 are submitted, on paper,
at the territorial state tax inspectorate according to the domicile or residence by the persons
that have this obligation according to article 2267. In case the individual does not have a
domicile or residence, the declaration is submitted to the territorial tax body in which
jurisdiction was serviced the economic agent that last employed the individual. The
individuals that have their domicile or residence in the administrative-territorial units that do
not have fiscal relations with the budget system of the Republic of Moldova submit the
declaration to the territorial tax body according to the jurisdiction established by Article 132,
paragraph (5).
(2) The declaration on property shall be submitted, on paper,to the Main State Tax
Inspectorate by the persons that do not have this obligation according to article 22615
paragraph (2).
(3) The Main State Tax Inspectorate appoints the tax officials by order, including the ones
from territorial state tax inspectorates, responsible of receiving the declarations on availability
of funds at 1 January 2012 and of declarations on property, signing with them agreements of
confidentiality.
(4) The declarations are submitted to the persons responsible of their receiving in the
established term at Article 2267 paragraph (1) and Article 22615paragraph(2).
(5) the persons responsible of receiving the declarations have the following attributions:
a) receive and verify the proper form of the statements, set out in the manner provided by the
present code;
b) recommend rectifications to the submitter of the statements, in case there were established
errors in the filled statement;
c) record the statements in the Register of statements regarding the availability of funds at 1
January 2012 and in the Register of statements regarding property, according to the forms
approved by the Main State Tax Inspectorate;
d) issues immediately to the person who submitted the statement receipt, according to the
form approved by the Main State Tax Inspectorate;
e) at request, offer free of charge to individuals the forms of the statements;
f) provides assistance regarding the correct filling and timely submitting of the statement;
g) at the request of the submitter, provides advice regarding the application of legal provisions
regarding the indirect methods of taxable income estimation of the individuals.
(6) When exercising their attributions provided at paragraph (5), the persons responsible of
receiving the declarations are directly subordinated to the management of Main State Tax
Inspectorate, which is responsible for conducting the best conditions of their work.
(7) After verifying the statements, their attachments and their record in the respective register,
the persons responsible of receiving the statements, file them in a confidential folder that is
kept in a metallic safe.
(8) Until 15 January 2013, the files that contain the statements regarding the availability of
funds till 1 January 2012, with their attachments and the list of documents contained in them
are sewn, sealed and sent by the Territorial State Tax Inspectorates to the Main State Tax
Inspectorate. The mentioned files are sent by a handover-receipt act to the person appointed
through an order by the management of the Main State Tax Inspectorate.
(9) The statements regarding property shall be kept in the confidential file of each taxpayer
regarding whom a control procedure was initiated.
(10) The manner of keeping the files with statements and the files of the taxpayers regarding
whom there was initiated a control procedure is established by the Main State Tax
Inspectorate.
(11) Any information received by the tax body is treated as fiscal secret and, by derogation
from Article 131 paragraph (5), shall be presented just to prosecution and judicial courts with
the purpose of examining the cases of tax evasion. The mentioned authorities shall use the
information for the purpose only. The tax body can disclose the information in public court
proceedings or based on judicial decisions on problems regarding the utilisation of indirect
methods of estimation of individuals’ income. The results of tax audits can be published only
after the expiry of all appeals.
(12) The tax officials which have learned data and information that constitutes fiscal secret
are bound not to disclose these information except in the conditions provided in paragraph
(11), both during executing their duties, as well as after resigning. Failure to comply the
provisions of paragraph (11) attracts liabilities according to legislation.
(13)Indicating inexact or incomplete data in the statements regarding the availability of funds
and regarding the property in amounts bigger than the minimum accepted risk attracts
responsibility according to legislation.
(14) The chief of Main State Tax Inspectorate holds the exclusive right of signing the
bank subpoena regarding the request of information that constitutes bank secretfrom
commercial banks.
[Article 22616 introduced by Law nr. 178, dated 11 July 2012, in force since 14 September
2012]
Chapter 12
MEASURES TO ENSURE TAX LIABILITIES EXTINGUISHMENT
Article 227.Measures to ensure tax liability extinguishment

(1) The extinguishment of tax liabilities is ensured by tax body or other authorized body
through applying an increase for delay (penalty) of taxes and fees, through suspending the
operations at bank accounts, except the ones from credit accounts and temporary accounts (of
accumulation of financial means for forming or increasing equity), through seizing goods and
other measures provided by the present title and normative acts adopted according with it.
(2) The extinguishment of fiscal obligation can be guaranteed by legal and conventional
pledge, according to the legislation regarding the pledge.
(3) In the case of customs border passing and/or placing goods under the customs regime,
there shall be applied measures of ensuring tax liabilities extinguishment according to the
customs legislation.
[Article 227 supplemented by Law nr.267, dated 23 December 2011, in force since 13 January
2012]
Article 228.Increase for delay (penalty)

(1) The increase for delay (penalty) is an amount assessed depending on the amount of taxes
(duties), fees and the time elapsed from the date it had to be paid, regardless of whether it was
calculated on time or not. Its application by the tax body or other corresponding body is
mandatory regardless of the forms of enforcement. It is part of the tax liability and shall be
collected in accordance with the procedures established for tax collection.
(2) For the failure to pay the taxes (duties) and fees by the date established in accordance with
the tax legislation, an increase for delay assessed in accordance with paragraph (3) shall be
paid for the period starting from the day that succeeds the date established for the payment of
taxes and fees until the date of their actual payment, inclusively.
(21) In case the taxpayer discovers that the fiscal statements submitted previously contains
errors or omissions and submits the corrected fiscal statement, as well as in the case the
taxpayer does not have the obligation of submitting a fiscal statement, but discovers that the
computation and the payment of taxes and fees was done incorrectly and, consequently, there
appear supplementary fiscal obligation, there shall be applied the increase for delay (penalty)
according to the present article, but not in a greater amount than the amount of the
corresponding fiscal obligation.
(3) The amount of the increase for delay shall be determined based on the basic rate
(approximated up to the following integral percent) determined by the National Bank of
Moldova in November of the year that precedes the reporting tax year applied to monetary
policy operations on short term, increased by five points.
(4) For the failure to pay the taxes (duties) and fees registered in the taxpayer’s personal
account on time, the increase for delay shall be assessed without a formal decision being
taken. The method and periodicity of calculation (application) of the increase for delay
(penalty) and their reflection in the personal account of the taxpayer shall be set by the
management of the respective body vested with tax administration duties and as for the taxes
managed by the local tax and fee collection services – by representative authorities of local
public administration. In cases of periodic reflection of the increase for delay (penalty) in the
personal account of the taxpayer, it is allowed not to reflect its calculated amount for each tax
and fee in the amount of less than 10 lei.
(5) Upon taxpayers’ request, in case of submission of confirmation documents, the bodies
vested with tax administration duties shall not apply (shall not calculate) increases for delay
(penalties) for:
a) taxpayers that submitted the documents for transfer from one account to another of the
amounts paid to a budget – for the period from the date of payment until the date of effective
transfer within the paid amount;
a1) taxpayers that submitted the documents for transfer of money from a budget (state budget,
budget of administrative-territorial units, budget of state social insurance and compulsory
medical insurance) to the account of another budget (state budget, budget of administrative-
territorial units, budget of state social insurance and compulsory medical insurance) – for the
period from filing the documents within the respective body and until the date of de facto
transfer;
a2) taxpayers that have submitted request for compensations of debts to the budget from the
VAT or excises refund account – for the period from the date of decision adoption and until
the date of actual transfer;
b) taxpayers that have expenditures compensated from the budget through direct financing or
that deliver goods, undertake works and/or provide services to budgetary institutions within
the allocations approved for these purposes – during the period of tax liabilities that shall not
exceed the amount of these.
(6) The increase for delay (penalty) shall not be calculated for tax liabilities registered under
special record in accordance with Article 206.
(7) If the tax liability extinguishment term is the same as the date of cash collection by
financial institution (its branch or representative) for tax liability extinguishment, the increase
for delay (penalty) for the period of time in Article 171 paragraph (6) shall not be applied.
[Paragraph 8, repealed by Law nr.267, dated 23 December 2011, in force since 13 January
2012]
(9) The taxpayers for whomthere are not applied (computed) increases for late payments
(penalties), according to paragraph (5), letter (b), shall not compute penalties for the public
institutions financed from the budget for untimely payment for goods and services within the
limits of the approved budgets.
[Article 228 amended by Law nr.267, dated 23 December 2011, in force since 13 January
2012]
[Article 228 amended by Law nr.108-XVIII, dated 17 December 2009, in force since 01
January 2010]
[Article 228 supplemented by Law nr.144-XVI, dated 27 June 2008, in force since 01 January
2009]
[Article 228 amended by Law nr.177-XVI, dated 20 July 2007, in force since 10 August 2007]
Article 229.Suspension of Transactions at Bank Accounts

(1) Suspension of transactions in bank accounts, exclusive of loan, of bank accounts opened
according to the provisions of the loan agreements signed by the Republic of Moldova with
foreign donors and temporary accounts (of financial means accumulation for social capital
forming or increasing), as well as the accounts of those physical persons who are not subjects
of entrepreneurship, is a measure, by means of which the tax body limits the taxpayer's right
to handle the money in the taxpayer's bank accounts and/or the money being placed to such
accounts as well as to use new accounts opened with the same or another financial institution
(its branch or representation).
(2) An order to suspend transactions in the taxpayer's bank accounts may be given for
committing any tax violation from those provided in Article 253 paragraph (1), Article 255,
Article 260 paragraph (1), Article 263 paragraph (1) and (2), as well as for non-
extinguishment within the set term of the tax liability and monitoring the indebtedness of the
taxpayer.
(21)An order to suspend transactions in the taxpayer’s bank accounts, issued for cashing in the
financial means for extinguishing the tax obligation does not preventthe execution of
collection ordersorenforceabledocumentissuedby the bailiff. In this sense, the tax bodyshall
jointhe enforcement proceedingsunderArticle 92of the Enforcement Codeby
issuingorderssuspendingcollectionrelatedprovisionsin question.
(22)After releasingthe amountsmadein the execution phase, the bailiff shall present, within
three days, informationabout the amountsdistributed to creditorsas required bythe
enforcement code.Incase of non-specified regulations andof nondistributing the
amountsreceivableunder thecategoriesset out inArticle 145of the Enforcement Codeinrespect
of thetax liabilityrelated tothe budget,the bailiffchargeshallbe applied, based on the decision
of thetaxa penaltyprovided for inArt.253para.(11) and(41) of this Code toorder
thebailiffifnotdistributedorincorrectlydistributedcash amounts, to transferwithin3 days inthe
respective budget.
(3) An order to suspend transactions in the taxpayer's bank accounts shall be given by the
Main State Tax Inspectorate or of the tax body, where such taxpayer is registered or serviced
in accordance with the form adopted by the Principal State Tax Inspectorate.
(4) The tax body shall send the order on suspending transactions in the bank accounts to both
the financial institution (its branch or representation), where the taxpayer has bank accounts,
as well as to the taxpayer.
(5) The order on suspending transactions in the taxpayer's bank accounts shall be
unconditionally executed by the financial institution (its branch or representation)
immediately on receipt, allowing the decreasing of:
a) any amount on budget account;
b) the amounts collected from exercising the right of pledge on creditor’s account;
c)the amounts transferred from the loan account of the enterprise for the purposes the loan
was granted.
(6) The limitation of the taxpayer's right to use new accounts shall be executed by way of the
tax body's rejection to issue a confirmation of registering a newly opened bank account.
(7) The financial institution (its branch or representation), which suspends the transactions in
the taxpayer's bank accounts under this Article, shall not be responsible for such actions.
(8) The order on suspending transactions in the taxpayer's bank accounts shall be cancelled at
the time the taxpayer eliminates the violations, for which this measure was applied or in case
of satisfaction by the competent body of the complaint of the tax payer (debtor), taking into
account the invoked reasons, including setting the guarantees – goods free of any tasks
offered for seizure, bank warranty letter, pledge of movable goods, as well as based on the
court decision or contract on postponement or payment by instalments.
[Article 229 introduced by Law nr. 178, dated 11 July 2012, in force since 14 September 2012]
[Article 228 amended by Law nr.267, dated 23 December 2011, in force since 13 January
2012]
[Article 228 amended by Law nr.108-XVIII, dated 17 December 2009, in force since 01
January 2010]
Article 230.Seizure of Property

Seizure of property as a measure to enforce payment of taxes (duties), fees and/or penalties
shall be applied in accordance with the procedure and on the conditions provided for in
Chapter 9.
Chapter 13.
GENERAL PROVISIONS ON ACCOUNTABILITY FOR COMMITTING TAX
VIOLATIONS
Article 231. Concept and Reasons for Holding Persons Accountable for Committing Tax
Violations
(1) For the purposes of this Code, holding persons accountable for committing tax violations
shall mean application of sanctions under the tax legislation to the persons who committed
such tax violations by a tax body.
(2) The basis for holding persons responsible for a tax violation shall be the tax violation
itself.
Article 232. Persons to Be Held Accountable for Committing Tax Violations

The following persons shall be held accountable for committing a tax violation:
a) a taxpayer, which is a legal person, whose official committed a tax violation;
b) a taxpayer, which is an individual not carrying out an entrepreneurial activity, but who
committed a tax violation. Where the above person is incapable or where such person’s
capacity is limited, the accountability for tax violations committed by such person shall rest
with the person’s legal representative (a parent, adopter, trustee or guardian) in proportion to
the object of taxation, tax liability and the taxpayer’s property;
c) a taxpayer, which is a physical person carrying out an entrepreneurial activity whose
official committed a tax violation.
Article 233. General Conditions for Holding Persons Accountable for Committing Tax
Violations
(1) Holding a person accountable for committing a tax violation shall be based on the tax
legislation that is effective at the moment and at the place where such tax violation was
committed, provided that the fiscal violation, through its character, does not attract, in the
conditions of the law, criminal liability.
(2) The procedure of holding liable for fiscal violation shall be applied in accordance with the
tax legislation that is effective at the moment and at the place where the case of such tax
violation is considered.
(3) Holding liable for fiscal violations according to the present title or being legally liable for
violating tax legislation does not exempt the sanctioned person from the obligation to pay the
tax, fee and/or increase for delay (penalty) determined by the legislation. Holding liable for
the fiscal violation of the taxpayers specified under Art.232 does not exempt the high-level
function persons from it, if there are reasons for administrative, criminal or other form of
liability provided by law.
[Article 233 introduced by Law nr. 178, dated 11 July 2012, in force since 14 September
2012]
Article 234.Release from Accountability for Committing Tax Violation

(1) Tax sanction shall not be applied in full or in part and, where they have already been
assessed, shall be cancelled in full or in part, when the evidence of that all the actions
(inactions) or partial actions (inactions), which were previously considered illegal, are
actually legal is presented. The veracity and authenticity of the presented evidence can be
checked by the tax body at source or found from other people. Documents submitted with the
infringement of the terms established by the tax body or after completing the tax audit shall be
checked obligatorily.
(11) Tax sanction shall not be applied in full part, and where they have already been assessed,
shall be cancelled in full, if other tax liabilities don’t appear. The provisions of the present
paragraph don’t extend to art. 253, 254, 255, 256, 257 para. (2), art. 259, 260 para. (4), art.
262, 2621 and 263.
(2) The person held responsible for tax violation shall benefit from a discount of 50% of
applied fines if it observes strictly the following conditions:
a) has no arrears on the date of adoption of decision on cases of tax violation or extinguishes
them at the same time with actions stipulated in let. b);
b) extinguishes the amounts of taxes, fees, increase for delay (penalties) and/or 50% of the
fines mentioned in the decision on tax violation within 3 workdays from its receipt;
c) shall submit within the term stipulated for voluntary execution of decision on tax violation
case the documents that confirm the extinguishment of amounts stipulated under let. a) and b).
Based on documents submitted under let c), the authority vested with the power to examine
the cases of tax violation shall adopt a decision on decreasing the fines by 50% within 10
workdays at most. If after the adoption of the decision on decreasing the fines the non-
observance of at least one of the conditions stipulated under let. a) and b) is registered, the
respective authority shall cancel its decision and the person shall not benefit from the 50%
discount applied on the fine.
(3) Insolvency of a physical person or of an official of a legal person or such person’s
temporary absence from the country as well as the inevitability of events, which the person
who made the tax violation could envisage, shall not serve as basis for failure to apply or
cancellation of tax sanctions.
(4) Persons exempt from taxes (duties) and/or fees as well as those persons who calculated
taxes (duties) and/or fees incorrectly based on incorrect written explanations issued by the tax
body shall be released from the responsibility for the understatement, incorrect calculation or
failure to pay such taxes and/or fees.
[Art. 234 supplemented by Law No.267 dated 23 December 2011, in force since 13 January
2012]
Article 235. Purpose and Form of Tax Sanctions

(1) Tax sanction is a punitive measure of punishment and shall be applied to prevent the
commission by the defender or by other new violations and to teach such persons to respect
the law.
(2) For tax violation the fiscal sanction applied is under the form of a fine.
Article 236. The Fine

(1) The fine is a tax sanction, which enforces the person who committed a tax violation to pay
an amount of money. The fine shall be applied regardless of the application of other tax
sanctions and of payment of taxes (duties), fees and increases for delay (penalties) assessed
additionally in excess of the ones declared or non-declared.
(2) The fine shall be a part of the tax liability and shall be collected in accordance with the
procedure established for collecting taxes.
(3) If thetaxpayerdiscovers that thetax report contain errorsor omissionsand submitthe
reportcorrected, and if thetaxpayer has noobligation to presentof the tax report, but finds
thatwere madewrongcalculation and the payment of taxesand fees, and additional tax
liabilitiesarisingfrom themandtheyare paidup tothe announcement ofa tax audit, the fine
doesn’t apply.
[Art.236 supplemented by Law No. 267 dated 30 December 2011, in force since 13 January
2012]
Article 237. Seizure of goods

[Art. 237 excluded by Law No. 1163-XV dated 23 June 2002, in force since 11 June 2002]
Article 238. General Rules for Applying Tax Sanctions

(1) Tax sanctions shall be applied within the limitations established by a respective article of
this Code in strict conformity with the tax legislation.
(2) If a person commits two or more tax violations, tax sanctions shall be applied for each tax
violation and for each tax period separately, exclusive of the cases provided for by Article 188
(2).
Chapter 14.
PROCEEDINGS IN THE CASES OF TAX VIOLATIONS
Article 239. Goals of Proceedings in the Cases of Tax Violations

Goals of proceedings in the cases of tax violations are the following: timely, comprehensive,
full and objective clarification of case circumstances; resolution of cases in a severe
conformity with the legislation; providing for the implementation of the decision taken;
identifying the reasons and conditions that favored tax violations; prevention of violations;
teaching to respect the law and consolidation of rule of law.
Article 240. Circumstances that Eliminate the Possibility of Proceedings in the Cases of Tax
Violations
The proceedings in the cases of tax violations may not be started and, where having been
started, shall be stopped when the following circumstances exist:
a) is established thathas not occurreda tax violation;
b) liquidation or decease of the person, regarding which the proceedings in the case of a tax
violation were started;
c) there are no amounts of tax, fee, and increase of delay (penalty) and/or fine necessary to be
collected in accordance with tax legislation.
[Article 240 supplemented by Law No. 108-XVIII dated 17 December 2009, in force since 01
January 2010]
Article 241. The authority authorized to examine cases of tax violations

(1) Causesfortaxviolationsare examinedby the tax authoritiesand the bodies of Ministry of
Internal Affairs.
(2) The following persons are entitled to examine cases on tax violations and to apply tax
sanctions on behalf of the respective authorities: the chiefs of tax authorities and their deputy
chiefs, minister of Internal Affairs, the head anddeputy head ofPoliceDepartment, heads
anddeputy heads ofdepartments andspecializeddepartmentsof the Ministry ofInterior.
[Article 241 amended by Law No. 120 dated 25 May 2012, in force since 01 October 2012]
2012]
Article 242. Rights and Responsibilities of the Person who is Held Responsible for
Committing a Tax Violation
A person who is held responsible for committing a tax violation shall have the right to read
the materials of the case, give explanations, submit proofs, put claims and appeal the decision
on the case. A person who is held responsible may use a lawyer, which will exercise the
above rights on behalf of the person held responsible.
Article 243. Participation of the Person who is Held Responsible for Committing a Tax
Violation in Proceedings
(1) Any tax violation case shall be considered in the presence of the person held responsible
for committing such violation. The above person shall be notified by the tax body in writing
(via summons) of the place and time of the proceedings.
(2) A tax violation case may be considered in the absence of the person held responsible for
committing such violation only where there is an information on the notification of such
person of the place and time of the proceedings made in the normal manner and where no
grounded petition for postponing the proceedings have been filed by such person.
(3) A taxpayer who is a physical person shall exercise his/her civil-procedure right in person,
through a representative or together with a representative. A taxpayer who is a legal person
shall do this through its manager or agent.
Article 244. Taxpayer’s Agent and Justification of the Agent’s Authorities

(1) A person who is incapable or whose capacity is limited shall be represented by such
person’s legal representative - agent (a parent, adopter, trustee or guardian). The latter shall
present a document justifying his/her authorities to the body, which considers the case.
(2) The legal representative - agent shall take all actions, which such agent is authorized to
take, with the limitation set by the legislation.
(3) The authorities of an agent as distinct from a legal representative -agent shall be justified
by a power of attorney issued in accordance with this Article or by a document certifying the
representative’s official position and authorities where such representative is an official of a
legal person.
(4) A power of attorney issued by a physical person shall be certified by a notary, by a
village’s (commune’s) mayor’s office secretary; by the administration (management) of the
person, in which the person who issues the power of attorney works or studies; by the
administration of a hospital, in which the person who issues the power of attorney is under
treatment; by the commander of a military unit where the person who issues the power of
attorney is a military man or by the chief of a penitentiary institution where the person who
issues the power of attorney is retained in such institution, as the case may be.
(5) A legal person’s power of attorney shall be issued by such legal person’s chief (deputy
chief).
(6) The lawyer’s authorities shall be certified by the order issued by the law-office.
Article 245. Place of examination of the tax violation

(1) The tax violation case shall be examined by the tax body where the taxpayer is registered
or serviced, or in another place as established by the tax body or the bodies of Ministry of
Internal Affairs.
(2) The case of tax violation shall be examined in camera by the authority vested with the
examination of such cases provided that the fiscal secret is observed. The decision can be
passed publicly if the authority that adopts it is willing to do it if it is not appealed during 30
workdays from the moment the taxpayer found out about the decision.
Article 246. Time period for examination of tax violation cases

(1) The case on tax violation shall be examined within 15 days:
a) after statements of disagreement have been submitted in time;
b) after the expiry date of the deadline for the submission of statements of disagreement if
such statements have not been submitted or submitted late.
(2) The period of time indicated in para. (1) can be prolonged with 30 days by decision of the
body authorized to examine the cases of tax violation, including based on the application filed
by the person held liable for tax violation under Article 243 para.(2). In these cases, the
person held liable for tax violation shall be informed in advance about the date of the trial in
accordance with Art. 243 para.(1).
(21) By derogation fromprovisions of para.(1)the taxpayer'swritten requeststatingthat it
agreeswith theresults of the inspection, examination oftax violationcasecan bemade
withoutcompliance with the deadlinefor the submissionof the disagreementreferred to
inArticle 216para.(8).
January 2012]
Article 247. Finding out circumstances of a tax violation case

The person who is examining a tax violation case shall be required to find out if:
a)a tax violation has been committed;
b) a respective person must be held liable for tax violation;
c) there are other circumstances that are important for the fair settlement of the case.
Article 248. Decision on the tax violation case

After the tax violation case is examined, the tax body shall issue a decision on this case which
must contain the following information:
a) the name of the body on behalf of which the decision is taken;
b) the first and last name, position of the person who took the decision;
c) the date and place of the case examination;
d) notes on participation of persons (their agents) who committed a tax violation;
e) name (first, last and middle name), office address (domicile), the tax identification number
of the person who committed a tax violation;
f) a description of tax violation referring to the normative acts, articles, paragraphs and items
violated;
g) the Article, paragraph and items of the normative act that provides for a financial sanction;
h) the decision made on the case;
i) time period and procedure to appeal against the decision taken;
j) other relevant data;
k) signature of the person who took the decision.
Article 249. Types of decisions

(1) One of the following decisions with respect to the tax violation case can be taken:
a) application of financial sanctions and/or collection of over - assessed tax, fee, increase for
delay;
b) dismissal of the case;
c) suspension of the case examination and follow-up tax audit.
(2) A decision shall be made to dismiss the case if:
a) there is evidence provided by the respective Code that exclude or release from tax liability
and there are no amounts of tax, fee, increase for delay (penalties) necessary to be collected in
accordance with tax legislation;
b) there is an act adopted in accordance with Article 172 on the cancellation of tax penalty,
tax amount, fee, increase for delay (penalty);
c) there is a decision, for the same case, regarding the person held liable for tax violation on
the application of a tax penalty and/or collection of tax, fee, increase for delay (penalties) or
there is a decision of case classification;
d) the case materials shall be submitted according to the competence, if it is discovered that
the examination can be carried out by another body vested with tax violation cases.
(3) A decision shall be taken to suspend the case examination and to have a follow-up tax
audit if there are contradictory statements that at the time of the case examination could not be
supported by facts. After the follow-up tax audit the case examination shall be resumed.
Article 250. Announcement of the decision on the tax violation case and delivery of a copy of
this decision
(1) The decision on the tax violation case shall be announced immediately after the
examination of the case is over.
(2) A copy of this decision shall be delivered or sent by registered mail to the respective
person within 3 days after its issuance.
Article 251.Proposals on the elimination of causes and conditions conducive to the tax
violation
(1) After determining the causes and conditions that led to the tax violations, the tax
authorities that examine the case shall make proposals on the elimination of these causes and
conditions.
(2) If signs of infringement were discovered during the examination of the tax violation, the
relevant information is submitted for criminal investigation to the Centre for Combating
Economic Crimes and Corruption.
Article 252. Execution of decisions on a tax violation case

(1) The adopted decision shall be obligatory for execution to the person it refers to within 30
days after its adoption. Within this period the increase for delay is also charged.
(2) In the event of an appeal against the decision on the tax violation case, the execution of
this decision shall not be suspended unless the tax body examining the appeal decides
otherwise.
(3) After expiration of 30 days the decision on the tax violation case, if not executed
voluntarily or the pledge wasn’t legally constituted, shall be executed in the enforced manner
by the tax body which registered and serviced the respective person, as established by this
Code.
Chapter 15.
TYPES OF TAX VIOLATIONS AND ACCOUNTABILITY FOR TAX VIOLATIONS
Article 253. Hindering activities performed by tax authorities
(1)Hindering the execution of a tax audit by not providing access to production, storage,
commercial or other facilities, as well as the failure to produce necessary explanations, data,
information or documents to the tax authorities pertaining to the issues that arose in the course
of the audit, or other actions or inaction shall be subject to a fine of 3000 lei.
(11) The failure to present, late presentation of information and/or providing false information
according the art. 197 para. (32) and art. 229 para. (22) shall be subject to a fine of 3000 lei.
[Para. 2,3, article 253 excluded by Law No. 177-XVI dated 20 July 2007, in force since 10
August 2008]
(4) Failure to execute the tax body's decision on the suspension of transactions on the
taxpayers’ bank accounts shall be subject to a fine in the proportion of 30% of the amount
reported to deduction during the period of non-suspension of transactions.
(41) Failure to execute or the improper execution of provisions of art. 197 para. (32) and (33)
and of the art. 229 para. (22) shall be sanctioned for each violation, with a fine in the
proportion of 30 % of the amount collected from the taxpayer against the extinguishment of
tax liability account.
(5) Failure to fulfill requirements of a tax body summons issued shall result in a fine
amounting to 1000 lei for individuals, and in the amount of 10 000 lei for legal persons and
the failure to fulfill requirements of a letter of inquiry sent to the bank shall result in a fine
amounting to 10 000 lei.
2012]
[Article 253 amended by Law No. 177-XVI dated 20 July 2007, in force since 10 August
2007]
Article 254. Non-usage of cash register. Non-issuance of the travel tickets

(1) Carrying out a business by the taxpayer or by it representative with issuing a cash receipt
without cash register in cases where the current normative acts provide for their use shall
result in a fine of 10 000 lei for each infringement.
(2) Carrying out a business without using of cash register or using a defected, unsealed or
unregistered at the tax body shall result in a fine of 10 000 lei for each case of infringement.
(21) carrying out the transportation of passengers by motor vehicles on suburban, urban,
intercity and international routes without travel tickets (travel ticket – receipt issued by cash
register with memory control or strict registration document with fixed price, registered to the
transporter and printed according the regulations in forces), the taxpayer and its authorized
person is sanctioned with a fine of 10 000 lei for each infringement.
[Paragraph 3, article 254 excluded by Law No.267 dated 23 December 2011, in force 13
January 2012]
(4) Carrying out a business without installing and providing the possibility to make payments
via POS terminals in cases where the current legislative acts provide for their use shall result
in a fine in the amount of 6000 lei for each case of infringement (introduced through Law
No.113-XVI of 22.05.2008).
(4) Repeatedcommittingduring the reporting year of violations specified in paragraph (1), (2)
and (21) shall be sanctioned with a penalty of 25 000 lei. Committing a third time and more
violations stipulated in para. (1), (2) and (21) are sanctioned by a fine of 50 000 lei for each
case.
2012]
[Article 254 amended by Law No.108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Article 254 supplemented by Law No. 113-XVIII dated 22 May 2008, in force since 13 June
2008]
2007]
Article 255. Failure to submit location information

Failure to present, late presentation or unreliable presentation to the tax body of the
information on the location or a change in the location of the taxpayer, its units (branches,
representations, departments, divisions, stores, warehouses, shops, etc.) shall result in a fine
amounting to 4000 lei. There are liable to a fine the subdivisions corresponding the notion
given to art. 5, point 29.
2012]
[Article 255 in redaction of Law No. 177-XVI dated 20 July 2007, in force since 10 August
2007]
Article 256. Failure to observe the taxpayer registration rules
[Para. 1,2,3 article 256 excluded by Law No. 177-XVI dated 20 July 2007, in force since 10
August 2007]
(4) Infringement of provisions of Art.167 by a financial institution (its branch or

representation) shall result in a fine amounting to 3000 lei.
(5) Modification or liquidation by a financial institution (its branch or representation) of the
taxpayers bank accounts (except for credit and loan accounts, term and temporary deposits (of
financial means accumulation for forming or increasing the social capital), as well as accounts
of physical persons that are not subjects of entrepreneurial activity) without a certificate from
the tax bodies or by violating of the rules set by the legislation or failure to present to tax
bodies in time information on the modification or closing of the taxpayer’s accounts (except
for credit and loan accounts, term and temporary deposits (of financial means accumulation
for forming or increasing the social capital), as well as accounts of physical persons that are
not subjects of entrepreneurial activity) shall result in a fine amounting from 6000 lei.
(6) Operations on taxpayer’s bank account by a financial institution (its branch or
representation) (except for credit and loan accounts, term and temporary deposits (of financial
means accumulation for forming or increasing the social capital) as well as accounts of
physical persons that are not subjects of entrepreneurial activity) without a confirmation from
the tax body about the registration of the opened account shall result in a fine amounting to 30%
of the amounts recorded on this account.
(7) Failuretoregisterorlate registrationasVAT payer or as subject of taxationwithexciseshall be
sanctionedwitha fine of10% ofthe amount oftaxable supplies, except in cases oftaxable
suppliesintended only for export. When applyingthe fine in accordancewith this paragraph,
the fine provided for inArt.261para.(5) shall not apply.
(8) Failure to present or late presentation of information on the bank account opened abroad
shall result in a fine amounting to 5000 lei for each bank account.
2012]
[Article 256 supplemented by Law No. 108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Article256 amended by Law No. 177-XVI dated 20 July 2007, in force since 10 August 2007]
Article 257. Violation of accounting rules and of book-keeping for fiscal purposes
[Paragraph 1 article 257 excluded by Law No. 178 dated 11 July 2012, in force since 14
September 2012
(2) The use of forms of primary documents that differ from those prescribed by the current
normative acts, as well as the use of forms of forged primary documents or forms of other
people (including tax invoices) shall result in a fine equal to the amount recorded in such
documents.
[Paragraph 3, 4 article 257 excluded by Law No. 177-XVI dated 20 July 2007, in force since
10 August 2007]
(5) Non-assurance of maintenance of tax reports and/or of records and/or control strips and/or
total or partial absence which makes impossible the audit, is sanctioned with a fine amounting
to 50 000 lei by computing the taxes and fees in accordance with Article 189 para.(2) of the
present Code.
[Paragraph 6 article 257 excluded by Law No. 267 dated 23 December 2011, in force since
13 January 2012]
(7) By derogation from theparagraph(1), (2) and (5), theprovisionsshall notapply to

entitiesthatperform accountingandfinancial statementspreparedunderInternational Financial
ReportingStandards, for a period ofup to 2years afterimplementation ofthe standards.
2012]
January 2010]
2007]
Article 2571.Failure to issueinvoicefor pledged goods
Article 258.Violation of payments rules

[Article 258 excluded by Law no. 1163-XV dated 27 June 2002, in force since 11 July 2002]
Article 259.Violation of non-cash payment procedures by financial institutions (their branches

or representations)
(1) Violation of the legal terms for the registration of funds to bank accounts of businesses by
financial institutions shall result in a fine of 10% of the amount unregistered on time.
(2) Registration of funds, obtained from the sale of goods, works performed, services
rendered, to the deposit accounts or other bank accounts, by avoiding current accounts in the
national currency or foreign currency shall result in a fine of 5% of the amount registered.
(3) Failure to execute or late execution of payment orders or collection orders to extinguish
tax liabilities in case there are funds available on the taxpayer's or its debtor bank account
shall result in a fine of 2% of the amount due for each day of delay.
(4) Failure to enter on the State Treasury accounts the amounts received from the taxpayer in
time shall result in a fine of 5% of the amount that was not on time entered for each day of
delay.
(5) Failure to submit or late submission by the financial institution (its branch or
representative) to the tax body of information on registering of financial means in taxpayer’s
bank account in the case of suspension of bank operations shall result in a fine in the amount
of 1% of the amount registered in the account for each day of late submission or non-
submission.
(6) Non-execution or erroneous execution by financial institution (its branch or representative)
of payment orders on tax liabilities extinguishment to national public budget in accordance
with the details mentioned by the taxpayer shall result in a fine amounting to 200 lei for each
case of unexecuted or incorrectly executed payment order.
[Article 259 amended by Law No. 177-XVI from 20 July 2007, in force since 10 August 2007]
Article 260.Failure of way of elaboration and presentation of tax reports and invoices, as well
as failure to register of invoice in General Electronic Register of invoices
(1) Failure to submittax reportsispunishable by afine of1 000 lei pertax reportnot shown, but
not more than10 000 lei for alltax reportsnot presented.
(2) LateSubmissionoftax reportsshall be sanctionedwith afine of200 lei for eachtax
reportsubmittedlate, but not more than2 000 lei for alltax reportssubmitted late.
(3) Submission of a tax report containing unreliable information shall result in a fine of 1000
lei for eachtax reportsubmittedcontainingfalseinformation, but not more than10 000 lei for
alltax reportscontaining false information.
(4) Failure to submit invoice under the provisions of art. 117 and 1171 shall result in a fine
amounting to 3 600 lei for each invoice not presented, but not more than 108 000 lei for all
invoices not presented on time.
(41) Failure to register invoice in General Electronic register of invoices is punishable by a
fine of 3 600 lei for each invoice not registered, but not more than 108 000 lei for all invoices
not registered on time.
(5) In case of decreasing the taxable income declared by the taxpayer that applies zero rate
on income tax for the period 01 January 2008-31 December 2011, a fine shall be applied in
the amount of 15% of the undeclared (decreased) amount of taxable income.
[Article 260 in redaction of Law No. 267 dated 23 December 2011, in force since 13 January
2012]
January 2010]
[Article 260 amended by Law No. 177-XVI of 20 July 2007, in force since 01 January 2008]
[Article 260 amended by Law No. 177-XVI of 20 July 2007, in force since 10 August 2007]
Article 261. Violation of rules on calculation and payment of taxes (duties) and fees
[Paragraph 1 excluded by Law No. 111-XV dated 27 April 2007, in force since 11 may 2007]
[Paragraph 2, 3 article 261 excluded by Law No. 177-XVI dated 20 July 2007, in force since
10 August 2007]
(4) The decrease of taxes (duties) and fees by submitting to the tax body a tax report
containing incorrect or incomplete information shall result in a fine which is equal to 30% of
the size of the decreased amount.
(41) The provisions of para. (4) shall not apply in the case when the taxpayer submit itself the
corrected tax report according the art.188, provided that itdoesn’t containincorrectinformation.
(5) Evasion from calculating taxes (duties) and fees is punishable bya finein the amountof tax,
dutyunreported.
(6) Failure to pay or underpayment of income tax paid in instalments shall result in a fine
calculated under Art. 228, para. (3) for the period from the date established for the payment of
this tax and to the deadline set for the submission of a tax return. The underpayment of the
income tax in instalments is defined as a difference between the tax assessed and paid by the
taxpayer and the tax that he is supposed to pay. The income tax due is the least amount of the
computed tax to be paid in the preceding year, or 80% of the final computed tax in the current
year minus tax credit (except for the income tax paid in instalments). The penalty is not
applied if the income tax due is under 1000 lei. The fine shall not be applied to taxpayers
listed under Art.228 para.(5) regarding the tax liabilities and tax periods for which increases
for delay (penalties) are not applied (calculated).
[Article 261 supplemented by Law No. 178 dated 11 July 2012, in force since 14 September
2012]
2012]
December 2009]
2007]
[Article261 amended by Law No. 111-XVI dated 27 April 2007, in force since 11 May 2007]
Article 262. Lackofexcise stamps, the,,Excise stamps”

Lack of excise stamps, “Excise Stamps” on the goods subject to compulsory mark or use of
falsified or invalid excise stamps, “Excise Stamps” shall result in a fine for the taxpayer if
he/she trades, transports or store goods without excise stamps, “Excise Stamps” or with
falsified or invalid excise stamps, “Excise Stamps” in the amount of 50 000 lei for each case
andif he/she committedrepeatedviolationsshallbepunishable by afine of100 000 lei.
Infringementslisted inthis paragraphcommittedfor the third timeand moreis punishable bya
fine of250 000 lei for each case.
[Article 262 in redaction of Law No. 267 dated 23 December 2011, in force since 13 January
2012]
December 2009]
2007]
Article 2621. Violation of the rules of filter cigarettes trading

(1) Trade of filter cigarettes which are not included in the lists with maximum retail prices
declared by economic agents – producers and importers shall result in a fine of 50% of the
value of stored filter cigarettes at the moment of audit, starting from the trade price but not
less than 1 000 lei.
(2) Trade of filter cigarettes at prices higher than the maximum retail prices declared or as of
01 January 2009, without indicating the declared maximum retail price and the production
date on the package (on the pack of filter cigarettes) shall result in a fine in the amount of 50%
of the value of stored filter cigarettes at the moment of audit, starting from the marketing price
but not less than 1000 lei with the confiscation of cigarettes that don’t have the price and
production date on the pack.
Note: Article 2621 introduced by Law No. 177-XVI dated 20 July 2007, with amendments
introduced by Law No. 299-XVI dated 21 December 2007, in force since 11 January 2008]
[Article 2621 introduced by Law no. 177-XVI of 20 July 2007,in force since 01 January 2008]
Article 263. Failure to observe rules of enforced tax liabiliy

(1) Individuals shall be sanctioned with a fine in the amount of 5000 lei and the businesses –
10000 lei if they hinder the tax official to carry out the enforced execution of tax liability
through other methods than stipulated in para.(2)-(4).
(2) Non acceptance by the taxpayer (or his agent) or the taxpayer’s official of the seized
assets for storage shall result in a fine of 5000 lei for a individuals and 10 000 lei for a legal
person.
(3) Misappropriation, alienation, replacement or concealment of seized assets by the person
who was in charge of keeping or ensuring integrity of the assets as provided by law shall
result in a fine in the amount of the value of the assets seized, which were misappropriated,
alienated, replaced or concealed.
(4) Transactions with seized securities after such transactions are suspended shall result in a
fine for the taxpayer or registering clerk amounting to 20% of the amount of transaction for
each of them. [Article 263 amended by Law No. 267 dated 23 December 2011, in force since
13 January 2012]
2007]
Chapter 16
PERIODS OF LIMITATION
Article 264. Period of limitation for tax liability determination
(1) Excepting the cases provided by paragraph (2) of this Article, tax liabilities can be
determined within the following periods:
a) in the case of taxes, (duties) and fees, increases for delay – not later than 4 years from the
last date established for the submission of the relevant report and payment of that tax (duty),
fee, increase for delay in the case where submission of the tax report is not required;
b) in the case of financial sanctions relating to specific tax, (duty), fee– not later than 4 years
from the last date established for the submission of the relevant report and payment of that tax
(duty), fee in the case where submission of the tax report is not required;
c) in the case of financial sanctions that do not relate to specific taxes (duties), fees – not later
than four years from the date the tax violation was committed.
(2) The period of limitation shall not extend over the tax, fee, increase for delay (penalty) or
financial sanctions that relate to a tax, specific fee, if the tax report that determines the tax
liability contains misleading information, or shows facts that are corpus delicti, or if it has not
been submitted at all.
Article 265. Period of limitation for tax liabilities extinguishment

(1) If the tax liability was assessed within the period indicated in Article 264, it can be
extinguished by enforced collection under this Title or by court, however only if the enforced
collection started or criminal proceedings were initiated within six years from assessment of
the tax liability.
(2) The period of limitation shall be suspended:
a) if the taxpayer – natural person is under arrest or is sentenced to imprisonment, for the
period he/she is under arrest or in prison;
b) if the taxpayer – natural person has been out of the Republic of Moldova for more than six
months – for the period of his/her absence;
c) if the taxpayer’s (legal person’s) official has been out of the Republic of Moldova for
more than six months - for the period of their absence;
d) if it was allowed to make payments in instalments or to defer payments – for the
instalment period or deferral period ;
e) the Court took a decision to recover tax (duty), fee, increase for delay (penalty) and/or fine
– for the period prior to the repayment of the tax liability before a court decision becomes
invalid.
(3) As soon as a circumstance is over which gave rise to the suspension of the period of
limitation, the above period continues.
Article 266. Period of limitation for the refund of overpaid sums that are subject to refund
under tax legislation
(1) An application for the refund of overpaid amounts and/or sums subject to refund under tax
legislation can be filed by the taxpayer within six years from the date when the payment has
been made and/or appeared. The application filed after the expiration of six years shall be
considered invalid. In this case no refund is made, excepting the cases indicated in paragraph
(2). Filing an application discontinues the above time period.
(2) A tax body can restore a time period missed and satisfy the application for refund of
overpaid amounts that are subject to refund under tax legislation, if the taxpayer provides a
proof that it was not possible to observe the period of limitations as indicated in paragraph (1).
Chapter 17
APPEALS
Article 267. Right to appeal against a decision of the tax body and actions of a tax official
(1) A decision of the tax body or an action performed by its officials can be only appealed by
the person against whom such decision was taken or action performed, or by his agent, subject
to the provisions of this Code.
(2) Appeals against the decision of tax body or an action by tax officials filed by persons
other than those indicated in paragraph (1) shall not be examined by tax body.
(3) The person that contests the decision shall bear the burden of proof that the decision
adopted by the tax body is incorrect.
Article 268. Time period for filing an appeal

(1) Except as otherwise provided by this Code, appeals against decisions of tax body or
actions of tax officials can be filed within 30 days of the date the decision is served, or the
respective action is performed. In the case of a failure to observe the time limits for a valid
reason at the application of the person with regard to whom this decision has been taken, the
tax body authorized to examine the respective case may restore this time limit.
(2) Appeals made after the expiration of the period indicated in paragraph (1) that was not
restored in the established manner, shall not be examined, and shall be returned to the
appellant.
Article 269. Filing appeals

(1) Appeals against the decision of a tax body or action of tax official shall be filed at the tax
body that issued the decision or whose official performed the action.
(2) The decision issued regarding the appeal can be contested at the Main State Tax
Inspectorate or appealed in the competent court. In case the appeal is made to the Main State
Tax Inspectorate this appeal is submitted to the tax body that took the decision and which has
to forward the appeal to the Main State Tax Inspectorate within three days with the attached
audit report and relevant decisions being enclosed.
Article 270. Examination of appeals

(1) The empowered tax body shall examine the appeal within thirty work days from the date
it is filed, except for the cases where the tax body management decides to extend the period of
examination with notification of the taxpayer about it. This extended time period shall not
exceed thirty days.
(2) The taxpayer is invited to give explanations during the examination of the appeal, having
the right to submit confirmative documents. The taxpayers is summoned in accordance with
Article 226, paragraph (1), (2) and paragraph (3), letter a)-e). The case can be examined
without the taxpayer if he was summoned as established and, for unfounded reasons, he failed
to appear or if he requested the examination of appeal in his absence.
(3) Following the examination of the case, the tax body shall adopt a decision, a copy of
which is handed in to the tax payer.
January 2010]
Article 271. Decisions resulting from the consideration of the appeal

(1) The decision resulting from the consideration of the appeal can be one of the following:
a) to dismiss the appeal and keep the appealed decision in force;
b) to partially satisfy the appeal and amend the appealed decision ;
c) to satisfy the appeal and cancel the appealed decision;
d) to suspend the execution of the appealed decision and conduct a repeated audit.
(2) According to the results of the examination of the appeal against actions of tax officials a
decision may be taken to dismiss the appeal or to make the tax official liable as provided by
the legislation with the re-establishment of the infringed rights of the person that contested the
action of the fiscal official.
Article 272. Execution of appealed decisions

(1) A decision passed by the Main State Tax Inspectorate based on results of the
consideration of the complaint, shall be transferred to the local state tax inspectorate for
execution.
(2) Appeals against decisions taken by the tax body shall not suspend the execution of the
appealed decision, unless otherwise provided by the legislation.
Article 273. Appeals against actions and decisions related to the enforced collection
(1) Decisions of the tax body and actions of tax officials with respect to the enforced
collection of a tax liability can be appealed in accordance with the provisions of this Code
only by the persons who fall under the enforced collection incidence.
(2) A complaint against the decision of the tax body and actions of tax officials with respect
to the enforced collection of the tax liability under the provisions of this Code can be filed
within ten working days from the date of issuance of the decision or from the date of
committing of the appealed actions. Filing a complaint at the tax body does not discontinue
the enforced collection of the tax liability under this Code, excepting the case of sale of seized
assets.
Article 274. Appeals in court against decisions of tax authorities and actions of tax official
Decisions of tax body and actions of tax official can be appealed also in Courts in the manner
established by the legislation.
Chapter 18
NORMATIVE ACTS
Article 275. Normative acts of the tax body
(1) The tax body has the right, within its competence and in accordance with law, to issue
normative acts that determine the mechanism of applying tax legislation.
(2) Normative acts issued by the tax body are published in the established manner.
(3) Normative acts, shall be adopted, modified and repealed by the Main State Tax
Inspectorate, and in the cases provided by the legislation shall be registered at the Ministry of
Justice.
(4) Normative acts issued by the tax body should not contravene the tax legislation.
THE PRESIDENT OF THE PARLIAMENT Eugenia OSTAPCIUC
Chişinău, 26 July 2001.

No.407 – XV.
Note: Title VI approved by Law No. 1055-XIV dated 16 June 2000. Published in Official
Journal of the Republic of Moldova No. 127-129/884 dated 12 October 2000. In force since
01 January 2001 according to Law no. 1056-XIV dated 16 June 2000.
TITLE VI
TAX ON IMMOVABLE PROPERTY
Chapter 1
GENERAL PROVISIONS
Article 276. Definitions

For purposes of this title the following definitions shall apply:
1) Real estate tax is a local tax, which constitutes a compulsory payment to the budget on the
immovable property value;
2) Real estate means land, buildings, constructions, apartments and other isolated premises
that cannot be removed without damaging their destination.
3) Estimated value means the value of the immovable property, computed for a certain date
using the appraisal methods provided by the legislation.
[Point 4 excluded by Law No. 448-XVI dated 28 December 2006, in force since 01
January 2007]
5) Ceiling tax rate means the ad valorem rate in percentage of the immovable property taxable
base established under this title, which can differ from the specific tax rate.
6) Specific tax rate means the ad valorem rate in percentage of the immovable property
taxable base established by the representative authorities of local public administrations when
approving the corresponding budget of the relevant administrative-territorial unit.
7) Fiscal cadastre means specialized cadastre that includes systematic data regarding the
subjects of taxation, the cadastre identification numbers, type and location of immovable
property assets, taxable base of immovable property, amount of tax on immovable property to
be paid and other information concerning the payment of this tax.
August 2007]
Chapter II
SUBJECTS OF TAXATION, OBJECTS OF TAXATION AND REAL ESTATE TAXABLE
BASE
(1) The individuals and legal entities, residents and non-residents of the Republic of
Moldova shall be subjects of taxation:
a) Owners of real estate located on the territory of the Republic of Moldova;
b) Holders of patrimony rights (the right to possess, manage and/or of use) over real estate
on the territory of the Republic of Moldova, which is under public property of the State or
under public property of administrative territorial units and lessees, who rented the object of
taxation, which represents an object of agricultural private property, if the lease agreement
doesn’t provide otherwise. The lessees or the tenants are subjects of taxation on rented real
estate of the public authorities or of the financial institutions of the budgets of all levels.
(2) If the persons specified under paragraph (1), subparagraph a) do not have a document
confirming the ownership right over the real estate and if they did not fulfill the obligation to
register the patrimony right provided by the legislation, then this cannot serve as grounds for
their non-recognition as subjects of taxation with regard to the respective real estate, in case
that these persons exercise, in fact, the right to possess, use and manage that property.
(3) If the real estate is owned (used) by several persons, then each person shall be considered
as subject of taxation according to his share.
(4) If several persons jointly own real estate, the subject of taxation shall be considered one
of the owners (co-owners) identified by common consent. In this case, all owners (co-owners)
shall bear joint responsibility for the fulfillment of tax liabilities.
(5) In case of a financial leasing contract, subject of taxation is considered the tenant of the
real estate.
01 January 2010]
Article 278. Objects of taxation and real estate taxable base
(1) The objects of taxation shall be real estate, including land (agricultural land, land used for
industrial, transportation, telecommunication and other purposes) located within the
community or beyond, buildings, constructions, apartments and other isolated premises, as
well as the improvements that are completed by 50% and more under construction for more
than 3 years since the beginning of the construction works.
(2) The taxable base of real estate is the estimated value of this property.
January 2012]
29 December 2009]
01 January 2007]
Chapter 3
APPRAISAL AND REAPPRAISAL OF REAL ESTATE FOR TAXATION PURPOSES
Article 279. Appraisal and reappraisal of immovable property

(1) The Territorial Cadastre Agencies shall appraise the real estate using a single
methodology for all types of immovable property according to the techniques and deadlines
established by the legislation.
(2) Mass appraisal approach shall be used for standard real estate, and individual appraisal
approach for specific (non-standard) property.
(3) It is also allowed to appraise real estate using individual appraisal approach upon the court
decision.
(4) The market value of real estate shall be determined according to its destination by the
application of the following appraisal methods:
a) market comparison method of appraisal;
b) income method of appraisal;
c) cost method of appraisal.
(5) The Territorial Cadastre Agencies shall re-appraise real estate every three years according
to the procedures established by the Government.
(6) The real estate appraisal activities shall be funded from the state budget.
CHAPTER 4
RATES, THE WAY OF CALCULATION ANF THE PAYMENT TERMS OF THE
REAL ESTATE TAX
(1) The rates on real estate tax:
a) for the housing real estate (flats and individual houses, fields relating to the property)
in towns and cities, including locations in their composition, except villages (communes) that
is not in municipality of Chisinau or Balti composition; for garages and land on which these
are located, lots of fruit societies with or without buildings situated on them:
– maximum rate – 0,3% of the taxable base of real estate;
– minimum rate – 0,05% of the taxable base of real estate.
Specific tax rate is determined annually by the representative authority of local public
administration;
a1) for agriculture lands with buildings located in them:
- maximum rate – 0,3 % of the taxable base of real estate;
- minimum rate – 0,1 % of the taxable base of real estate.
Specific tax rate is determined annually by the representative authority of local public
administration;
b) for real estate with destination other than housing or agricultural, including garages
and land that these are located and lots of fruit societies with or without constructions on them
- 0.1% of the taxable base of real estate.
(2) Executive authority of local public administration supervise the local council decisions
regarding the implementation of real estate tax on administered territory, presents its to the
Main State Tax Inspectorate within 10 days of their adoption and brings to the attention of the
taxpayers.
September 2012]
January 2012]
[Article 280 in redaction of Law No. 108-XVIII dated 17 December 2009, in force
August 2007]
Article 2801. Tax period
The tax period is the calendar year.
[Article 2801 introduced by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
Article 281. Tax computation
(1) The real estate tax amount shall be computed on annual basis for each object of taxation
starting from the real estate taxable base of individuals who do not carry out entrepreneurial
activity, as well as farms, computed according to the situation of 1 January of the respective
tax year, by tax collectors within Mayor’s offices with the participation of territorial state tax
authorities.
(11) The notification of subjects of taxation specified in the paragraph (1) regarding the
amount of real estate tax pay or to be paid is performing by tax collectors within Mayor’s
offices with the participation of territorial state tax authorities, through payment notices of
real estate tax.
(12) The individuals and legal entities carrying out entrepreneurial activity, except for the
farms, shall compute by themselves the annual amount of tax on immovable property, starting
from their taxation basis, according to the situation as of January 1of the current tax year.
(2) If the subject of taxation changed after the fiscal year beginning, then the tax on the new
immovable property object shall be computed starting from the date of state registration of the
patrimonial right over the immovable property or on the date the right to possess, use and
manage immovable property is determined.
(21) If the subject of taxation changed after the fiscal year beginning, the previous subject of
taxation are entitled to request/perform the calculation (recalculation) of real estate tax
proportionally to the period in which he held this position.
(3) If the subject of taxation acquires real estate by bequest or donation, the tax liability
unfulfilled by the previous subject of taxation shall be totally imposed on the new subject. If
the due tax liability exceeds the cost of real estate received by bequest, then the new subject
of taxation shall execute the tax liability within the limits not to surpass the value of the
immovable asset.
(4) If after the start of the tax period, emerged new objects of taxation, the real estate tax is
calculated from the moment of state registration of property rights or since establishment the
exercise by the subject of taxation of rights of possession, use or manage the real estate.
If the existing object of taxation was eliminated, demolished or destroyed completely, the real
estate tax is calculated up to the time of removal of ownership of real estate from the real
estate register or up to the time of termination the exercise by the subject of taxation of rights
of possession, use and manage the real estate.
September 2012]
January 2012]
01 January 2012]
August 2007]
Article 2811. Submission terms of tax calculation
(1) The individuals and legal entities carrying out entrepreneurial activity, except for the
farms, shall present the real estate tax calculation until 1 July, including the tax period
concerned. The real estate acquired after 1 July of the tax period concerned, real estate tax
calculation presents to the territorial state tax inspectorate not later than 31 March of tax
period following the reporting period.
(2) The individuals whose annual average number of employees not exceed 3 units during the
tax period and who aren’t registered as VAT payers, have present until 31 March of the tax
period following the reporting, an unified report.
(3) Real estate tax calculation specified to paragraph (1) of this article shall be submitted
using mandatory automated electronic reporting methods according the article 187, paragraph
(21).
[Article 2811 introduced by Law No. 267 dated 23 December 2011, in force since 13.
January 2012, paragraph (2) in force since 01 January 2010]
Article 282. Tax payment term
(1) The subject of taxation shall pay real estate tax in equal installments by August, 15 and
October, 15 of the current year.
(2) The taxpayer who pay the integral amount of tax for the fiscal year before 30 June of the
respective year benefit of the right to a discount of 15% of the tax amount to be paid.
(3) By derogation from provisions of paragraph (1), the individuals whose annual average
number of employees not exceed 3 units during the tax period and who aren’t registered as
VAT payers, pay the real estate tax until 31 March of the tax period following the reporting.
(4) By derogation from provisions of paragraph (1), the individuals and legal entities that
acquire real estate after 1 July of the tax period pay real estate tax not later than 31 March of
the tax period following the reporting.
(5) Real estate tax is paid to the budget of territorial administrative units from the location of
the objects of taxation.
2013]
[Paragraph 3-5, article 282 introduced by Law No. 267 dated 23 December 2011, in
CHAPTER 5
FACILITIES FOR THE PAYMENT OF REAL ESTATE TAX
Article 283. Tax exemption
(1) The following shall be exempt of the real estate tax:
a) Public authorities and budget institutions funded from budgets of all levels;
b) Blind, Deaf, and Disabled Persons Associations and the enterprises founded for the
purpose of implementing the objectives provided under the statute of these associations;
c) Penitentiary enterprises;
d) Republican Experimental Centre of Prostheses, Orthopedics and Rehabilitation within the
Ministry of Labor, Social Protection and Family;
e) Civil protection sites;
f) Religious organizations - for the immovable property designed for worshiping service;
g) Diplomatic missions and other similar representations, as well as the organizations the
Republic of Moldova has joined according to international treaties;
h) Pensioners, disabled persons classified under group I and II, congenitally disabled
children, III group disability rating persons (participants in the armed conflicts to defend the
territorial integrity and independence of the Republic of Moldova, the participants in the
military operations in Afghanistan, participants to actions of liquidation of the consequences
of Chernobyl APS accident), as well as persons subject to repressions and subsequently
rehabilitated);
i) Families of the participants, killed during the military operations to defend the territorial
integrity and independence of the Republic of Moldova and persons who were their
dependants;
j) Families of the participants, killed during the military operations in Afghanistan and the
persons who are their dependants;
k) Families with congenitally disabled children under the age of 18 years and members of
families taking permanent care of disabled persons;
l) Families of persons deceased as a result of a disease caused by their participation in
Chernobyl post-accident clean-up and the persons who are their dependants;
m) Healthcare state institutions, financed from mandatory medical insurance funds;
n) National Agency for Medical Insurance and its territorial Agencies;
o) National Bank of Moldova;
p) Owners or holders of goods of public interest under requisition, for the period of
requisition, according to the legislation;
r) individuals owners of dwelling houses or other residential premises (used as main
dwelling) in demurrage that are under public property of the State or in public property of the
administrative-territorial units.
s) noncommercial organizations corresponding to the requirements of article 52, within
function the institutions for social assistance.
(2) The categories of persons included in paragraph (1) points h) – l) shall be exempted of real
estate tax payment for land, on which the housing facilities are placed, land plots around the
houses (including the land plots attributed by the local public administration authorities as
land plots next to the place of residence and distributed outside built-over areas due to the
insufficiency of land inside it), as well as real estate located on them (buildings, constructions,
apartments) within the limits of the value of this real estate-dwelling (in its absence –
residence) up to 30 thousand lei. The real estate with dwelling destination (apartments and
individual residential houses, and land relating to this property) from municipalities and towns,
including from localities part of them, except for the villages (communes) that aren’t part of
municipality of Chisinau and Balti, for which the exemption of the immovable property tax is
granted within the limits of the value of the immovable property – dwelling (in its absence -
residence), according to the annex to this Title.
(3) If the right on exemption of real estate tax appears or disappears during the tax year, the
re-computation of the tax is performed beginning with the month, when the person acquired
or doesn’t have the right to this exemption.
(4) The owners and users of land, land plots shall be exempted of immovable property tax
(land, land parcels), used:
a) by reservations, dendrological and national parks and botanical gardens;
b) by forest Fund and Water Fund, if these are not involved in production activity;
c) by scientific organizations and scientific research institutions with agricultural and
forestry profile for scientific and instructive purposes;
d) Multi-annual crops before their harvest;
e) Land used by institutions of culture, beaux arts, cinematography, healthcare, sports and
entertainment centers (except for health-resort institutions), as well as, the land used in natural,
historic and cultural sites funded from the state budget or Trade Unions;
f) Land permanently allotted for railroads, public roads, river-ports, and takeoff running
tracks;
g) Zones of state borderlines;
h) Land of public use in localities;
i) Land used for agricultural purposes for 5 years that was recognized eroded when
received and was re-cultivated and restored later.
j) Are subject to chemical, radioactive and other type of pollution if the Government set
restrictions regarding the agricultural practice on this land.
September 2012]
January 2012]
01 January 2012]
August 2010]
01 January 2010]
[Article 283 supplemented by Law No. 177-XVI dated 20 July 2007 in force since 01
January 2008]
[Article 283 amended by Law No. 177-XVI dated 20 July 2007 in force since 10
August 2007]
Article 284. Tax exemption granted by local public administration authorities

(1) The deliberative and representative authorities of local public administration can provide
exemptions or postponements with regard to the payment of real estate tax to individuals and
legal entities for the corresponding tax year in the following cases:
a) natural disasters or fire that deteriorated real estate, crops and multi-annual plantations that
have been destroyed or considerably deteriorated;
b) allocation of land parcels to evacuate enterprises having a destructive impact on the
environment. In this case, the local authorities may provide a tax exemption for a normative
period for carrying out the construction works;
c) lingering disease or death of real estate owner, confirmed by a medical or death certificate.
(2) The decision taken by representative authorities of local public administration on
providing real estate tax exemptions or postponements shall be submitted within 10 days to
the territorial tax authorities.
(3) The amount of damage caused by natural disasters or fire shall be determined by a special
Commission. The structure and mechanism of such Commissions functioning shall be
established by the Government.
[Article 284 modified by Law No. 108-XVIII dated 17 December 2009, in force since
01 January 2010]
CHAPTER 6
REAL ESTATE TAX ADMINISTRATION
Article 285. Providing information
(1) The Land Relations and Cadastre Agency shall provide the Main State Tax Inspectorate
information about each object and subject of real estate taxation on annual basis not later than
February 1. The structure of the information and the way of its transmission shall be
determined by the Main State Tax Inspectorate.
(2) In case of changes in the information related to the subject and/or object of taxation
the Land Relations and Cadastre Agency shall renew the information by not within 10 days
after the end of reporting quarter.
(3) The Cadastre agencies shall have the right to request the necessary information about the
object of taxation from persons conducting state registration of owner’s rights or real estate
transactions (including the notary offices, communal services, realtors and brokers), as well as
from real estate owners.
(4) The subject of taxation shall be obliged to provide the Cadastre Agencies the information
needed for appraising immovable property as provided by law.
(5) If the subject of taxation refuses to provide the information needed to appraise immovable
property, then appraisal shall be done based on information about similar objects available at
the cadastre offices regarding analogical objects that constitute immovable property.
01 January 2010]
Article 286. Notification of tax payment
The notification on the real estate of individuals which do not carry out entrepreneurial
activity, as well as for farms shall be sent to each subject of taxation by the taxes and local
duties collector service within the Mayor's office not later than 60 days until the first payment
deadline expires.
January 2012]
August 2007]
Article 287. Keeping fiscal cadastre
The State Tax Service shall keep the tax cadastre based on the data submitted by the
cadastre agencies and continuously monitor the information per each subject and object of
real estate taxation.
The Main State Tax Inspectorate shall establish the forms and methods to keep fiscal
cadastre and present information it contains.
THE PRESIDENT OF THE PARLIAMENT Dumitru DIACOV
Chisinau, 16 June 2000.
No. 1055-XIV
Appendix
Value of real estate with dwelling destination (apartments and individual houses, land
adherent to these goods) from the municipality and cities, including in the localities that are
part of these, except for the villages (communes) that aren’t part of the municipality Chisinau
and Balti, a value in the limits of which an exemption of the real estate tax is granted,
according to para. (2), article 283 of the Tax Code
Number Name of the administrative-territorial Limit of the value of real estate

unit* exempted of the real estate tax, MDL
1. municipality Chisinau 380000
2. municipality Bali 156000
3. city Anenii Noi 53000
4. city Basarabeasca 43000
5. city Briceni 71000
6. city Lipcani 51000
7. city Cahul 138000
8. city Cantemir 31000
9. city Calarasi 32000
10. city Causeni 77000
11. city Cainari 14000
12. city Cimislia 66000
13. city Criuleni 55000
14. city Donduseni 40000
15. city Drochia 84000
16. city Edinet 80000
17. city Cupcini 49000
18. city Falesti 49000
19. city Floresti 84000
20. city Ghindesti 23000

21. city Marculesti 24000
22. city Glodeni 40000
23. city Hincesti 145000
24. city Ialoveni 185000
25. city Leova 35000
26. city Iargara 14000
27. city Nisporeni 39000
28. city Ocnita 17000
29. city Otaci 24000
30. city Frunza 14000
31. city Orhei 100000
32. city Rezina 49000
33. city Riscani 29000
34. city Costesti 15000
35 city Singerei 33000
36. city Biruinta 15000
37. city Soroca 82000
38. city Straseni 116000
39. city Bucovat 27000
40. city Soldanesti 23000

41. city Stefan Voda 45000
42. city Taraclia 26000
43. city Telenesti 29000
44. city Ungheni 87000
45. city Cornesti 49000
46. municipality Comrat 122000
47. city Ceadir-Lunga 61000
48. city Vulcanesti 32000
*Including the localities that are part of these, except for villages (communes) that aren’t part
of the municipality Chisinau and Balti.
[Appendix supplemented by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
[Appendix amended by Law No. 108-XVIII dated 17 December 2009, in force since
01 January 2010]
[Appendix amended by Law No. 177-XVI dated 20 July 2007, in force since 10
August 2007]
Note: Title VII approved by Law No. 93-XV dated 01 April 2004. Published in Official
Monitor of the Republic of Moldova No. 80-82/415 dated 21 May 2004. In force since 01
January 2005 according the Law no. 94-XV from 01 April 2004
Title VII
Local fees
CHAPTER 1
GENERAL PROVISIONS
Article 288. Definitions

For the purpose of this Title the following notions are defined:
1) Local fee is a compulsory payment made to the budget of the administrative territorial
unit.
[Point 2) excluded by Law No. 48 dated 26 March 2011, in force since 04 April 2011]
3) Local fee specific rate is an ad valorem rate in percentage of the taxable base of the object
of taxation or an absolute sum, established by local public administration body when adopting
the budget of the appropriate administrative territorial unit.
4) Commercial and/or social services rendering unit is a commercial retail, wholesale, public
catering enterprise and/or social services rendering unit.
5) Social services are particular social services indicated in section G of group 50.2 and
section O class 92.71 and division 93 of the Classifier of activities of the economy of
Moldova (CAEM).
6) Publicity producer is a person who confers to the publicity information the necessary form
for placement and distribution.
7) Publicity distributor is a person who ensures placement and distribution of publicity by any
information means.
8) External publicity is a publicity implemented by visual communications systems including
bills, stands, billboards, installations and constructions (situated separately or suspended on
walls and buildings’ roofs), three-dimensional companies, lightsome companies, electro and
mechanical and electronic suspended pictures, other technical means.
9) Social publicity is a publicity representing the interests of the society and the State in
promoting a healthy way of life, healthcare, environment protection, maintaining the integrity
of energy resources, social protection of population and not intend for profit and pursues
philanthropic and important social purposes.
10) Average staff number of employees is effective personnel for a reporting period,
determined depending on staff number indices.
11) Parking is shunting a car on a special territory or in a special construction, destined for
shunting and keeping transportation means and rendering the respective services against
payment.
12) Market services are services rendered by markets against payment.
13) Local symbols – the emblem of a city or another type of locality, its name or the image of
the architectural monuments, historical monuments.
14) Transport unit – any coach, bus, microbus, car, motorcycle, scooter, motor bicycle, track,
tractor, tractor with trailer, other agricultural machinery, and vehicle with animal traction.
15) Deliberative authority of the local public administration – representative and deliberative
authority of the population of the administrative-territorial unit (local council).
16) Executive authority of the local public administration - representative authority of the
population of the administrative-territorial unit and the executive of the local council (Mayor).
January 2012]
2011]
Article 289. Relations Regulated by This Title.

(1) This Title determines the procedure and principles of local fees establishment,
modification and canceling, the way of payment and criteria of granting tax exemptions.
(2) The system of local fees regulated by this Title includes:
a) Land use planning fee;
b) Fee for organization of auctions and lotteries within the territorial administrative unit;
c) Fee for placement (location) of advertising;
d) Fee for application of local symbols;
e) commercial and/or social services rendering units fee;
f) market fee;
g) accommodation fee;
h) resort fee;
i) fee for provision of passenger road transport services on municipal, city and village
(commune) routes;
j) parking fee;
k) fee charged to dog owners;
[Letter l) excluded by Law No. 267 dated 23 December 2011, in force since 13 January
2012]
[Letter m) excluded by Law No. 324 dated 27 December 2012, in force since 11 January
2013]
n) parking lot fee;
o) fee for street trading and/or service provision units;
p) waste disposal fee;
q) fee for advertising devices.
(3) Local fees listed in paragraph (2) are applied by local public administration bodies.
January 2012]
2011]
[Article 289 amended by Law No. 108-XVI dated 16 May 2008, in force since 06 June
2008]
January 2008]
CHAPTER II
SUBJECTS , OBJECTS OF TAXATION AND TAXABLE BASE
[The title of the chapter II supplemented by Law no. 108-XVIII dated 17 December 2009, in
Article 290. Subjects of Taxation
The subjects of taxation shall be in case of the:
a) Land use planning fee – individuals and legal entities carrying out entrepreneurial activity,
who dispose of a taxable base;
b) Fee for organization of auctions and lotteries within the territorial administrative unit -
legal and physical persons registered as entrepreneur-organizer of auctions and lotteries;
c) Fee for placement (location) of advertising - individuals and legal entities carrying out
entrepreneurial activity, rendering and/or broadcasting services for advertisements (except the
placement of outdoor advertising ) by means of cinematographic, video, telephone,
telegraphic, telex networks, means of transport, other means (except TV, internet, radio,
periodical publication, printings);
c1) in case of transmissions in possession and / or use of posters, placards, panels and other
technical means for placing outdoor advertising, whose owners are public authorities,
institutions financed from the budgets of all levels and non-profit organizations - the holders
of economic rights, if they are individuals and legal entities carrying out entrepreneurial
activity;
d) Fee for application of local symbols - individuals and legal entities carrying out
entrepreneurial activity, who apply local symbols for manufactured goods;
e) Commercial and/or social services rendering units fee - individuals and legal entities
carrying out entrepreneurial activity, which have commercial units and/or social services
rendering units;
f) Market fee - individuals and legal entities carrying out entrepreneurial activity as market
administrator;
g) Accommodation fee - individuals and legal entities carrying out entrepreneurial activity,
which are rendering accommodation services;
h) Resort fee - individuals and legal entities carrying out entrepreneurial activity, which are
rendering leisure and treatment services;
i) Fee for provision of passenger road transport services on municipal, city and village
(commune) routes - individuals and legal entities carrying out entrepreneurial activity, who
are rendering auto passengers transportation services on the territory of municipalities, cities
and villages (communes);
j) Parking fee - individuals and legal entities carrying out entrepreneurial activity, which are
rendering parking services;
k) Fee charged to dog owners - individuals who live in dwelling blocks – state, cooperatives
and public dwellings, as well as in privatized apartments;
[Letter l) excluded by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
[Letter m) excluded by Law No. 324 dated 27 December 2012, in force since 11
January 2013]
n) Parking lot fee – individuals and legal entities owning vehicles using parking lot;
m) Fee for street trading and/or service provision units - individuals and legal entities who
have street trading units for market their products and/or rendering services;
p) Waste disposal fee – individuals registered at the address declared as residence;
q) Fee for advertising devices - individuals and legal entities carrying out entrepreneurial
activity, who are owner of posters, banners, billboards and other outdoor technical means for
placing advertise.
September 2012]
January 2012]
2011]
01 January 2010]
January 2008]
Article 291. Objects of taxation and taxable base
(1) The object of taxation is:
a) for land use planning fee – employees and/or founders of enterprises that are not
included in the quarterly number of employees;
b) for fee for organization of auctions and lotteries within the territorial administrative
unit -the goods declared at the auctions or lottery tickets;
c) for fee for placement (location) of advertising, except the one completely placed in
roads protection zone outside the locality - placement and/or distribution services for
advertisements by means of cinematographic, video, telephone, telegraphic, telex networks,
means of transport, other means (except TV, internet, radio, periodical publication, printings),
as well as posters, banners, billboards and other technical means through which outdoor
publicity is placed;
d) for fee for application of local symbols – manufactured goods to which local symbols
were applied;
e) for commercial and/or social services rendering units fee, except for those completely
placed in the road protection zones – outside the localities - commercial and/or social
services rendering units;
f) for market fee – total area of land and the buildings located within the market;
g) for accommodation fee –services rendered by structures with accommodation
functions;
h) for resort fee – resort and treatment tickets;
i) for fee for provision of passenger road transport services on municipal, city and
village (commune) routes - transportation units depending on number of seats;
j) for parking fee – parking surface;
k) for fee charged to dog owners - the number of dogs possessed during one year;
[Letter l) excluded by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
[Letter m) excluded by Law No. 324 dated 27 December 2012, in force since 11
January 2013]
n) for parking lot fee – parking site specially arranged and used for stopping the
transportation unit for certain period;
m) for fee for street trading and/or service provision units - street trading units and/or service
rendering units, as newsstands, booths, refrigerators, stands, stalls, specialized unit transports
and others, located outside the allowed markets;
p) for waste disposal fee – number of individuals registered at the address declared as
residence;
q) for fee for advertising devices – surface of the advertising device.
(2) The taxable base of the subjects to the imposition is the one determined in the Appendix to
this Title.
September 2012]
[Article 291 amended by law No. 267 dated 23 December 2011, in force since 13
January 2012]
2011]
[Article 291 in redaction of Law No. 108-XVIII dated 17 December 2009, in force
January 2009]
[Article 291 amended by Law No. 108-XVI dated 16 May 2008. in force since 06 June
2008]
January 2008]
Chapter III
LOCAL FEES RATES, CALCULATION AND PAYMENT PROCEDURES
Article 292. Local Fees Rates and Payment Terms

(1) Local fees maximum rate and payment and filing tax reports terms on local fees for
individuals and legal entities are those established in the Appendix to this Title. The
individuals, farms, which average annual number of employees during the fiscal period does
not exceed 3 units and who are not registered as VAT payers shall submit by 31 March of the
year following the reported fiscal period an unified tax report on local fees, except for that
stipulated in Article 291 (a) of the Tax Code, in what regards the farms, by paying fees at the
same time.
(2) Specific local fees rates are established by local public administration bodies depending
on the object of taxation characteristics.
(3) The reports related to local fees is presented using mandatory automated electronic
reporting methods, according the article 187 paragraph (21).
January 2012]
2011]
May 2007]
[Article 292 supplemented by Law No. 82-XVI dated 29 March 2007, in force since
04 May 2007]
Article 293. Calculation Procedures

(1) Calculation of fees enumerated in Article 291, except for those stipulated in letter a) –
with regard to the farms, letter k), n) and p) is done by the subjects of taxation depending on
the taxable base and specific rates.
(2) Calculation of fees provided by Article 291 letter a) – with regard to the farms, letter k)
and l), is done by the bodies authorized by the local public administration authorities.
(3) The payment of taxes listed in Article 291 is done by the subjects of taxation.
(4) If the object of taxation stipulated by Article 291 letter e) and q) is partially placed on
roads protection zone, the fee is calculated proportionally to the surface on the territory of the
local public administration.
(5) The object of taxation stipulated in article 291 letters e), i), j) and q) calculate the fees
related to them from the day specified in corresponding authorizations issued by local public
administration authorities and up to the day which the authorizations have been suspended,
canceled, revoked as provided by local public administration authorities or up to the day of
expire of their shelf life term.
Local public administration authorities will present, quarterly, to the territorial state
inspectorate an information regarding the subject of taxation which received authorizations,
which was suspended, canceled, revoked and who expired shelf life terms, indicating the date
at which was issued the authorizations and the date at which it was suspended, canceled,
revoked or the shelf life expired.
September 2012]
January 2012]
2011]
Article 294. Local Fees Payment

(1) Subjects of taxation transfer the local fees to the revenues treasury account of the
administrative territorial unit Budget.
(2) The farms can pay the territory accomplishment fee directly to the body authorized by the
local public administration authority.
(3) Fee charged to dog owners, parking lot fee, fee for street trading and/or service provision
units and waste disposal fee can be paid to the body authorized by the local public
administration authority.
September 2012]
January 2012]
Chapter IV
FACILITIES TO THE PAYMENT OF LOCAL FEES
Article 295. Fees Exemptions

The following shall be exempted from:
a) All local fees - public administration bodies and institutions financed from all levels
Budgets;
b) All local fees - diplomatic missions and other missions similar to them, as well as
international organizations, in accordance with international treaties, to which Moldova is a
party;
c) All local fees – The National Bank of Moldova;
d) Fee for organization of auctions and lotteries within the territorial administrative unit –
organizers of auctions, unfolded with the purpose to ensure reimbursement of loans’ debt,
coverage of losses, payment of arrears to the Budget, sale of State patrimony and
administrative territorial units patrimony;
e) Fee for placement (location) of advertising – producers and distributors of social publicity
and publicity placed on post cards;
f) Land use planning fee – founders of farms who have reached the pension age;
g) Fee for organization of auctions and lotteries within the territorial administrative unit –
persons rendering funeral services and rendering similar services, including manufacturing of
coffins, crowns, false flowers, wreaths.
[Letter h) excluded by Law No. 267 dated 23 December 2011, in force since 13
January 2012]
i) All local fees – owners or holders of requisitioned goods in public interest, during the
requisition period, according to the legislation.
01 January 2010]
[Article 295 amended by Law No. 108-XVI dated 16 May 2008, in force since 06
June 2008]
Article 296. Exemptions of Local Fees and Benefits Granted by Local Public Administration
Bodies.
Local public administration bodies, if they concurrently make the corresponding amendments
in the administrative territorial unit Budget, can:
a) grant exemptions to subjects of taxation in addition to those enumerated in Article 295;
b) grant postponements on local fees payment for the respective fiscal year;
c) provide facilities on local fees payment for socially vulnerable categories of population.
CHAPTER V
LOCAL FEES ADMINISTRATION
Article 297. Local Public Administration Bodies Attributions

(1) Deliberative authority of the local public administration can apply all or only a part of
local fees depending on administrative territorial unit possibilities and necessities.
(2) Deliberative authority of the local public administration are not entitled to apply other
local fees than those provided by this Title or to establish a greater rate than the maximum
rates established by the latter.
(3)Local fees are applied, modified or canceled by the local public administration bodies,
when adopting or amending the administrative territorial unit Budget.
(4) Executive authority of local public administration shall monitor the decisions of local
council regarding the application of local fees on the administrated territory, shall present
these for approval to the State Tax Service within 10 days of their adoption and shall inform
the taxpayers about these.
2011]
January 2009]
2008]
Article 298. Responsibility
(1) Responsibility for local fees transfer in due term to the administrative territorial units
Budgets, except for those stipulated in Article 289 (a) – with regard to farms, letter k), l), n),
o), and p) and for the submission of fiscal reports is attributed to the taxpayers.
(2) Responsibility for local fees transfer in due term to the administrative territorial units
Budgets stipulated in Article 289 (a) – with regard to farms, letter k), l), n), o), and p) is
attributed to the bodies authorized by the local public administration authorities.
(3) Territorial State Tax Inspectorates exercise control of procedures used by local public
administration bodies in executing this Title.
(4) Non- transferred in due term fees are levied in conformity with the law.
September 2012]
THE PRESIDENT OF THE PARLIAMENT Eugenia OSTAPCIUC
Chisinau, 1 April 2004.
No. 93-XV.
Appendix
Local fees, terms of their payment and tax reports filing
Tax name Object of taxation of the Unit of measurement of Terms of fee payment and
taxable base the share fiscal reports filing by the
subjects of taxation and
authorized bodies
1 2 3 4
a) Land use planning fee Average quarterly lei annually, for every Quarterly, until the last day
employees’ staff number employee and/or of the month following after
and/or founders of founders of enterprises the reporting quarter
enterprises in case when in case when these
these operate in the founded operate in the founded
enterprises but are not enterprises but are not
included in the quarterly included in the quarterly
number of employees number of employees
b) Fee for organization of Proceeds from the sale of % Quarterly, until the last day
auctions and lotteries within the goods declared at the of the month following after
the territorial administrative auctions or value of issued the reporting quarter
unit lottery tickets
c) Fee for placement Proceeds from the sale of % Quarterly, until the last day
(location) of advertising placement and/or of the month following after
(except the one completely distribution services for the reporting quarter
placed in the zone of roads advertisements by means of
protection from outside the cinematographic, video,
localities) telephone, telegraphic, telex
networks, means of
transport, other means
(except TV, internet, radio,
periodical publication,
printings), except the
placement of outdoor
advertising;
d) Fee for application of Proceeds from the sale of % Quarterly, until the last day
local symbols manufactured goods for of the month following after
which local symbols were the reporting quarter
applied
e) Commercial and/or social Surface, occupied by lei annually, for each Quarterly, until the last day
services rendering units fee commercial enterprises commercial and/or of the month following after
(except those that are and/or social services social services the reporting quarter
completely in the zone of rendering, their placement, rendering units;
roads protection from outside type of traded goods and
the localities) services rendered
f) Market fee Total area of the land and Lei, annually for each Quarterly, until the last day
the buildings located on the squared meter of the month following after
market territory the reporting quarter
g) Accommodation fee Proceeds from the sale of % Quarterly, until the last day
services rendered by of the month following after
structures with the reporting quarter
accommodation functions
h) Resort fee Proceeds from the sale of % Quarterly, until the last day
of the month following after
resort and treatment tickets the reporting quarter
i) fee for provision of Number of transport units; Lei, monthly for each Quarterly, until the last day
passenger road transport auto vehicle of the month following after
services on municipal, city depending of the the reporting quarter
and village (commune) capacity of the seats
routes
j) Parking fee Parking surface lei annually for each Quarterly, until the last day
square meter of the month following after
the financial period
k) fee charged to dog owners Number of dogs possessed Lei, annually for one Quarterly, until the last day
during one year dog; of the month following after
the reporting quarter
[Letter l) excluded by Law No. 267 dated 23 December 2011, in force since 13 January 2012]
[Letter m) excluded by Law No. 324 dated 27 December 2012, in force since 11 January 2013]
n) Parking lot fee Place of parking Lei for each parking According the conditions
place set by local public
administration authorities
o) fee for street trading Area occupied by street Lei for each street According the conditions
and/or service provision units trading and/or service trading and/or service set by local public
provision units, their provision units administration authorities
location, the type of
products sold and/or service
provided
p) waste disposal fee Number of individuals Lei monthly for each Monthly, until the last day
registered at the address persons registered of the month following after
declared as residence the reporting month
depending of apartment and
block of flats, house on the
ground
q) fee for advertising devices Area of the advertising Lei monthly for each Quarterly, until the last day
service squared meter of the month following after
the reporting quarter
Note: The fiscal report is not filed, if there is no the object of taxation during the report.
[Appendix amended by Law No.178 dated 11 July 2012, in force since 14 September 2012]
[Appendix amended by Law No. 267 dated 23 December 2011, in force since 13 January
2012]
[Appendix amended by Law No. 48 dated 26 March 2011, in force since 04 April 2011]
[Appendix amended by Law No. 108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Appendix amended by Law No. 172-XVI dated 10 July 2008, in force since 01 January 2009]
[Appendix amended by Law No. 108-XVI dated 16 May 2008, in force since 06 June 2008]
[Appendix amended by Law No. 177-XVI dated 20 July 2007, in force since 01 January 2008]
Note: Title VIII approved by Law No.67-XVI dated 05 May 2005, published in the Official
Gazette of the Republic of Moldova No.80-82/353 dated 10 June 2005, into force since 01
January 2006 according to the Law No.68-XVI dated 05 May 2005.
TITLE VIII
TAXES ON NATURAL RESOURCES
Chapter 1
GENERAL PROVISIONS
Article 299. Concepts

For the purpose of this title, the following concepts are defined:
1) Natural resources – water, from any sources (springs), useful minerals and standing timber.
2) Useful minerals – subsurface mineral resources, as well as those deposited on the grounds
of aquatic objectives.
3) Subsurface –part of the earth crust, located below the soil and the bottom of water bodies
that extends to depths and that are available for geological exploration and development
4) The underground spaces for underground constructions – caves, man-made underground
spaces and exhausted mines.
5) Underground constructions – prospects and exhausted mines, other constructions (facilities)
executed in the underground within the entrepreneurial scope of activity.
6) Norms on water extraction – the volume of water extracted in the absence of a water meter,
established by the state body, authorized by the Government.
7) Water for bottling in glass bottles and other beverage containers, used for curative purposes
and as mineral, drinkable and table water – water attributed to one of these categories on the
basis of the production and water bottling certificate, in accordance with international
standards.
8) Produced water – water extracted from water bodies located within the territory of the
9) Surface waters – sources (springs) situated in water objectives on the earth surface (rivers,
natural and artificially made lakes, ponds, waters temporarily being on the surface of the
water bodies).
10) Used water – water used for the development of own activities on product development,
execution of works and rendering of services.
[Art.299 amended by Law No.267 dated 23 December 2011, in force since 13 January 2012]
[Art.299 supplemented by Law No.108-XVIII dated 17 December 2009, in force since 01
January 2010]
[Art.299 amended by Law No.172-XVI dated 10 July 2008, in force since 25 July 2008]
[Art.299 amended by Law No.177-XVI dated 20 July 2007, in force since 01 January 2008]
Article 300. Relations regulated by this title
(1) This title establishes the types and rates of taxes on natural resources, the calculation and
payment methodology as well as the tax relieves.
(2) The system of taxes on natural resources regulated by this title includes:
a) water tax;
b) mineral exploration tax;
c) tax on geological surveying of useful minerals;
d) useful minerals extraction tax;
e) tax on the use of underground spaces for the construction of underground facilities not
related to the extraction of useful minerals ;
f) tax on exploitation of underground facilities for developing entrepreneurial activities, not
related to the extraction of useful minerals;
g) tax on standing timber.
Article 301. Due date for tax payment and reporting

(1) If this law does not stipulates otherwise, the payers of taxes on natural resources submit to
the territorial state inspectorate the relevant report and pay to the budget of the administrative
territorial unit the mentioned taxes until the last day of the following month of the reporting
trimester.
[Para.2, Art.301 excluded by Law No.172-XVI dated 10 July 2008, in force since 25 July
2008]
(3) In the absence of the object of taxation, established by the present title, the report on tax
calculation is not presented to the territorial tax inspectorate.
(4) Individual entrepreneurs, households (farms) whose annual average number of employees
during the fiscal period, does not exceed 3 units and who are not registered as VAT payers
present, before 31 of March of the next fiscal year, a standard tax report on water, paying the
tax within the same period.
(5) The reports related to the tax for natural resources are presented using necessarily the
automated electronic reporting methods, as stipulated in Article 187 Para. (2¹).
[Art.301 supplemented by Law No.48 dated 26 March 2011, in force since 01 January 2012]
[Art.301 supplemented by Law No.82-XVI dated 29 March 2007, in force since 04 May 2007]
Chapter 2
WATER TAX

The subjects of taxation for water are the legal and natural persons registered as entrepreneurs,
who are extracting water from water fund and those who use the water at hydroelectric power
stations
[Art.302 in the redaction of Law No.177-XVI dated 20 July 2007, in force since 01 January
2008]

The object of taxation is:
a) the volume of water extracted from the water fund, with the exception of the volume of
water for which water tax is not applied;
b) the volume of water used by hydroelectric power stations.
2008]
2008]
Article 304. Tax rate
The tax rates are established according to annex nr. 1 to this title.
Article 305. Methods of tax calculation

(1) The subjects of taxation calculate the water tax individually, taking into account the
volume of extracted water or the volume of water used by hydroelectric power stations,
according to the data collected by water meters, or in their absence, according to water
extraction and /or use norms.
(2) Elaboration of norms on extraction and /or use of water and the control on the volume of
extracted water is made by the state body authorized by the Government.
2008]
Article 306. Fiscal relieves

The tax is not applied for:
a) water extracted from subsurface simultaneously with the useful minerals or extracted for
the prevention (elimination) of the harmful effect of these waters;
b) water extracted and delivered to population, public authorities and institutions financed
from budgets of all levels;
c) water extracted for fire fighting or delivered for this purpose;
d) water extracted by companies of Blind, Deaf and Disabled Persons Associations and state
health establishments or is delivered to them;
e) water extracted by companies of the penitentiary system or is delivered to them.
2008]
Chapter 3
MINERAL EXPLORATION TAX

The subjects of taxation for mineral exploration are the legal and natural persons, carrying out
mineral exploration activities, with the exception of institutions financed form budgets of all
levels.

The object of taxation are the contract (estimated) costs for carrying out mineral exploration
activities.

The tax rate for carrying out mineral exploration activities is established at 2% from the
contract (estimated) costs of works.

The tax is calculated by the tax payers individually and is paid integrally to the budget of the
administrative territorial unit prior to the start of mineral exploration works.
Chapter 4
TAX ON GEOLOGICAL SURVEYING OF USEFUL MINERALS

The subjects of taxation for geological surveying of useful minerals are legal and natural
persons, carrying out geological surveying of useful minerals, with the exception of
institutions financed from budgets of all levels.

The object of taxation are the contract (estimated) costs of works of geological surveying of
useful minerals.

The tax rate for carrying out geological surveying of useful minerals is established at 5% from
the contract (estimated) costs of works.
Article 314. Methodology of tax calculation

(1) The tax is calculated by the tax payers individually and is paid integrally to the budget of
the administrative territorial unit prior to the start of geological surveying of useful minerals.
(2) The tax is not collected for geological surveying of useful minerals carried out within the
limits of mining allotment of the operating mining company.
Chapter 5
USEFUL MINERALS EXTRACTION TAX

The subjects of taxation for the extraction of useful mineral are the legal and natural persons,
irrespective of their type of ownership and organization-legal form, registered as
entrepreneurs practicing extraction of useful minerals.

The object of taxation is the cost of the extracted useful minerals.

The tax rate is established according to the annex 2 to this title.

(1) The tax is calculated by the tax payer individually and is paid to the budget of the
administrative territorial unit for each quarter separately.
(2) When calculating the tax, the volume of the extracted useful minerals and the related
mining losses are taking into account.
(3) The losses, incurred during the process of extraction of useful minerals are reported to the
consumptions or costs.
(4) The losses, incurred during the process of extraction of useful minerals, do not include
technological losses in support pillars and the hanging walls of the mine tunnels in the
underground mine, which according to the design, ensures the security of persons and
excludes the down warping.
Article 319. Tax relieves

The companies of the penitentiary system benefit from tax exemption.
Chapter 6
TAX ON THE USE OF UNDERGROUND SPACES FOR THE CONSTRUCTION OF
UNDERGROUND FACILITIES NOT RELATED TO THE EXTRACTION OF USEFUL
MINERALS

The subject of taxation for the use of underground spaces for the construction of underground
facilities not related to the extraction of useful minerals are legal and natural persons,
irrespective of their type of ownership and organization-legal form, registered as
entrepreneurs.

The object of taxation are the contract (estimated) costs of the construction works.

The tax rate is established at 3% from the contract (estimated) value of the construction works.

The tax is calculated by the tax payer individually and is paid to the budget of the
administrative territorial unit prior to the start of construction works

The companies from the penitentiary system as well as the companies representing special
scientific, cultural and educational asset benefit from tax exemption. The list of these
companies is approved by the Government.
Chapter 7
TAX ON EXPLOITATION OF UNDERGROUND FACILITIES FOR THE
DEVELOPMENT OF ENTREPRENEURIAL ACTIVITIES, NOT RELATED TO THE
EXTRACTION OF USEFUL MINERALS

The subjects of taxation for the exploitation of underground facilities for the development of
entrepreneurial activities, not related to the extraction of useful minerals are legal and natural
persons, irrespective of the type of ownership and organization-legal form, registered as
entrepreneurs.

The object of taxation is the balance sheet value of the exploited underground facilities.

The tax rate is established at 0.2% from the balance sheet value of the underground facility.

The tax is calculated by the tax payer individually and is paid to the budget of the
administrative territorial unit for each quarter separately, throughout the period of facility
operation.

The companies from the penitentiary system as well as the companies representing special
scientific, cultural and educational asset benefit from tax exemption. The list of these
companies is approved by the Government.
Chapter 8
TAX ON STANDING TIMBER

Forest users – legal and natural persons, irrespective of their type of ownership and
organization-legal form, as well as the forest users - natural resident persons, not practicing
entrepreneurial activities are subjects of taxation for forest fund standing timber as well as for
non-forest fund forest vegetation.

The object of taxation is the volume of standing timber harvested from forest fund and the
non-forest fund forest vegetation.

The tax rates are established, taking into consideration the timber species, timber groups and
destination of the standing timber, in accordance with Annex 3 to this title.
Article 333. Methods of tax calculation and payment

(1) Forest owners – legal and natural persons, irrespective of their type of ownership and
organization-legal form, calculate individually the tax and pay it to the budget of the
administrative territorial unit within the terms stipulated in article 301.
(2) Forest users – natural resident persons not practicing entrepreneurial activities, pay the tax
prior to the receipt of the corresponding authorization (felling license or forest land plot usage
permit), issued by silviculture body.

The tax for standing timber is not applied in the case it was harvested:
a) by forest companies, carrying out felling for the ecological reconstruction, conservation
and secondary products, carrying out forestry management, research and design works for the
needs of silviculture, disaster clean-up operations, as well as other forestry works related to
forest maintenance;
b) in the exercise described in paragraph a) of this article, when the forest company carries out
these activities on the territory of other forestry company.
THE PRESIDENT OF THE PARLIAMENT Marian LUPU
Chişinău, 5 May 2005.

No.67-XVI.
Annex nr.1
Tax rates for water tax
The water tax is collected in the following rates:

1) for each 1 m3 of water extracted from water fund – 0,3 lei;
2) for each 1 m3 of extracted natural mineral water, drinking water extracted for the purpose
of bottling – 16 lei;
3) for each 10 m3 of water used by the hydroelectric power stations – 0,06 lei.
[Annex No.1 amended by Law No.267 dated 23 December 2011, in force since 13
January2012]
[Annex No.1 amended by Law No.172-XVI dated 10 July 2008, in force since 01 January
2008]
[Annex No.1 in the redaction of Law No.177-XVI dated 20 July 2007, in force since 01
January 2008]
Annex nr. 2
Tax rates for the extraction useful minerals
Nr. Useful minerals The tax rate, as a percentage

from the cost of the
crt. extracted useful minerals
1. Mining and non-metallic raw materials for industry 7

(granite, gabbronorit, diatoms, tripoli, flyusovye
limestone, bentonite clay, refractory, fireproof and
molding, raw glass and quartz silicate)
2. Non-metallic construction materials (cement raw 6

materials, chalk, stones lining, sawing, rubble and gravel,
building sand, sand and gravel mixture, pebbles, gravel,
haydite raw materials, clay brick, etc.)
3. Petroleum 20
4. Gas 20
5. Plaster stone, sandstone 10
Annex nr. 3
Tax rates for standing timber

Nr. Forest tree The tax for 1 m3, lei
crt. Industrial wood (backless) Fuel wood (with
bark)
large medium small
1. Pine 16 11 6 2
2. Spruce 14 10 5 2
3. Oak, ash, maple, beech 28 20 10 3
4. Acacia 25 19 9 3
5. Apricot, cherry, mulberry, 43 30 16 3

apple, pear
6. Birch, elm, linden, 16 11 6 2

hornbeam, black locust
7. Aspen, poplar, willow 10 7 4 2
8. Nut 52 37 26 2
9. Osier - - 2 -
10. Different types of hard 22 18 8 2

woods
11. Different types of softwood 9 6 3 2
12. Different types of conifers 12 9 4 2
For the crown fuel wood, the amount of the tax makes up 40 percent, and for twigs and
branches – 20 percent from the tax on fuel wood of corresponding species.
For stumps and roots wood used as fuel, the amount of the tax makes up 20% from the tax
established for the fuel wood of corresponding species.
Note: Title IX approved by Law No.316-XVI dated 02 November 2006, published in the
Official Gazette of the Republic of Moldova No.199-202/950 dated 29 December 2006, into
force since 01 January 2007 according to the Law No.317-XVI dated 02 November 2006.
Title IX
Road Taxes
Note: In title IX, the words “spindle”, “gabarits”, “the gabarits”, “of the gabarits”, are
replaced, respectively, with the words “axle”, “dimensions”, “the dimensions”, “of the
dimensions” according to the Law No.324 dated 27 December 2012, into force since 11
January 2013.
Note: In the text of title IX, the expression “The Ministry of Transport and Road Management”
is replaced by the expression “entitled body of the central public administration” according to
the Law No.108-XVIII dated 17 December 2009, into force since 01 January 2010.
Chapter 1
GENERAL PROVISIONS
Article 335. The system of road taxes

(1) Road taxes are fees collected for the use of roads and/or protection zones of the roads
outside the locality limits.
(2) The system of road taxes includes:
a) tax for the use of roads by vehicles registered in the Republic of Moldova;
b) tax for the use of roads of the Republic of Moldova by vehicles not registered in the
Republic of Moldova, except those classified under tariff heading 8703 and trailers attached
to them, classified under tariff heading 8716;
c) tax for the use of roads by the vehicles with total mass, axle loads or dimensions exceeding
the admitted limits;
d) tax for the use of road protection zones outside the localities for carrying out construction
or installation works;
e) tax for the use of road protection zones outside the locality limits for placing outdoor
advertisements;
f) tax for the use of road protection zones outside the locality limits for placing roadside
service objects.
g) tax for the use of roads of the Republic of Moldova by vehicles not registered in the
Republic of Moldova, classified under tariff heading 8703 and by trailers attached to them,
classified under tariff heading 8716 (vignette).
(3) The subjects of taxation pay the road tax to the state budget treasury revenue account,
according to the budgetary classification.
(4) The collected road taxes are included into expenditures that will be deducted according to
the title II of this code.
[Art.335 amended by Law No.221 dated 19 October 2012, in force since 01 November 2012]
[Art.335 supplemented by Law No.178 dated 11 July 2012, in force since 14 September 2012]
Article 336. General notions
For the scope of this title, the following general notions are defined:
1) Agricultural activity – production activity, service rendering, execution of works in the
field of crop production, horticulture and livestock farming.
2) Vehicle – a self-propelled mechanic system, with the exception of that moving on rails,
used for passenger, luggage, goods transportation on roads or which carries out any other
works and services related to transportation; the agricultural tractors are not included into this
notion.
3) Dual – purpose vehicle – vehicle intended, by its design, for transporting passengers and
goods in separate sections.
4) Special purpose vehicle on car or microbus chassis – vehicle, other than that intended
mainly for passenger or goods transportation, that, by its design and equipment, is constructed
on car or minibus chassis (ambulance car, emergency service vehicle, generator - vehicle,
laboratory, radiological station, radio van, etc)
5) Special purpose vehicle on truck chassis – the vehicle, other than that intended mainly for
passenger or goods transportation, that, by its design and equipment, is constructed on truck
chassis (truck crane, emergency service and repair vehicle, pump vehicle, road clearance
vehicle, snow-fighting vehicle, road sweeper, agent scattering vehicle, motor truck concrete
mixer, speed shops, vehicle with X-ray apparatus, etc.).
6) Vehicle registered in the Republic of Moldova – vehicle that has to pass the state
registration in the Republic of Moldova, based on and from this moment, the authorized
authorities of the Republic of Moldova authorize the participation of the vehicle in the road
traffic or in technological process.
7) Vehicle with total mass, axle loads or dimensions exceeding admitted limits – the vehicle
which total mass, the axle loads or the dimensions exceed the admitted limits for transporting
on roads heavy and/or over dimensioned loads, established by the norms in force.
8) Use of roads by vehicles not registered in the Republic of Moldova – the entrance to the
territory of the Republic of Moldova or transit through the territory of the Republic of
Moldova with vehicles that do not have the state registration certificate issued by the
authorized authorities of the Republic of Moldova.
9) Dangerous goods – goods determined by the Government Decision, which
physicochemical properties pose a hazard to humans and the environment.
10) Motorcycle – a two-wheeled vehicle with/or without side trailer, equipped with engine,
having cylinder capacity of more than 50cm3 , as well as a vehicle with three wheels arranged
symmetrically to its longitudinal axis, with the cylinder capacity exceeding 50 cm3 and the
curb weight less than 400kg.
11) Vehicle owner – natural or legal person, owner of the vehicle.
12) Transit – passing through the territory of the Republic of Moldova of the vehicle, in the
case when neither the departure point nor the point of destination of the vehicle is situated in
13) Road protection zone outside the locality limits – land strips adjacent to roads outside the
locality limits, which width is established depending on the destination and location of these
roads.
14) Vignette - tax for the use of roads of the Republic of Moldova by vehicles not registered
in the Republic of Moldova, classified under tariff heading 8703 and by trailers attached to
them, classified under tariff heading 8716, which payment is confirmed by a certificate valid
for a certain period of time.
[Art.336 supplemented by Law No.221 dated 19 October 2012, in force since 01 November
2012]
Chapter 2
TAX FOR THE USE OF ROADS BY VEHICLES REGISTERED IN THE REPUBLIC OF
MOLDOVA

The subjects of taxation are the national and legal persons, owners of vehicles registered in

(1) The object of taxation are the vehicles registered on a permanent or temporary basis in the
Republic of Moldova: motorcycles, motor cars, auto trucks, special purpose vehicles on car or
microbus chassis, special purpose vehicles on truck chassis, tractive vehicles, trailers,
semitrailers, minibuses, buses, tractors and any other self-propelled vehicles.
(2) There are not object of taxation:
a) tractors and trailers used in agricultural activities;
b) public electric transport vehicles.
[Art.338 amended by Law No.172-XVI dated 10 July 2008, in force since 25 July 2008]
[Art.338 supplemented by Law No.177-XVI dated 20 July 2007, in force since 10 August
2007]
Article 339.Tax rate

(1) The tax rates are established according to annex 1 to this title.
(2) The tax rates for the re-worked vehicles are established according to annex 1 to this title,
based on the category of the re-worked vehicle and its technical characteristics, specified in
the certificate of registration.
Article 340. Tax period and the due date for tax payment
(1) The calendar year is the tax period.
(2) The tax is paid for a tax period in full and as one-time payment, except for the case
established by art.341 para.(9).
(3) The subjects of taxation pay the tax:
a) on the date of state registration of the vehicle;
b) on the date of current state registration of the vehicle, if the tax was not paid before this
date;
c) on the date of the vehicle inspection /annual technical testing of the vehicle, if the tax was
not paid before this date.
(4) The registration as well as the vehicle inspection/technical testing is not made before
presenting the payment document, confirming the tax payment for the current year.
[Art.340 amended by Law No.108-XVIII dated 17 December 2009, in force since 01 January
2010]
Article 341. Method of calculation and payment of taxes

(1) The tax is calculated by the subjects of taxation individually, depending on the object of
taxation and the tax rates.
(2) In case of divergences on evaluation of technical characteristics of the vehicles, including
the re-worked vehicles, the Ministry of Transport and Roads Management is presenting
specialized conclusions.
(3) The tax is paid by the subject of taxation and the payment document is issued.
(4) The tax is calculated, based on the technical characteristics of the vehicle, specified in its
certificate of registration, this information being included in the payment document.
(5) Tax is paid for the vehicles that are owned by a subject of taxation on the date when the
liability to pay the tax occurs. Tax is not paid for:
– scrapped vehicles, as well as for those temporarily not operated, phased out or those
removed from the records of the bodies authorized to keep record of the vehicles;
– vehicles not used by the individuals citizens.
If for these vehicles the tax was paid before the date of removal from the book-
keeping/phasing out, the paid tax is not refunded;
(6) In case of the alienation of the vehicle for which the tax for the current tax period was
paid, the new owner of the vehicle does not pay this tax, meanwhile the former owner does
not receive the repayment of the tax.
(7) For vehicles which, based on the law or a legal act, are in hand of persons other than the
owner (usufruct, usus, tenancy, locatio conductio, leasing, per procuration, real security, etc.),
the tax is calculated and paid by the owner of the vehicle, giving that the tax for the current
fiscal period hasn’t been calculated and paid by the owner or by the previous owner.
(8) For dual-purpose vehicles, the tax rate is calculated by adding up the tax rates
corresponding to the vehicles intended for transportation of passengers and the tax rates
corresponding for the vehicle intended for transportation of goods, based on the category of
the vehicle and its technical characteristics, specified in the certificate of registration.
(81) If the dual-purpose vehicle, after being re-worked, can not be classified as a minibus/bus,
the tax, based on technical characteristics of the vehicle, is calculated according to the rates
established in paragraphs 2 and 6 of the annex 1 to this title.
(9) In case of vehicles that according to the legislation are subject to mandatory technical
testing two times per year, the subjects of taxation pay the tax, in equal rates, on the date
when the vehicles are subject to mandatory technical testing.
(10) The tax is paid regardless of the mandatory technical testing results. If, as a result of a
mandatory technical testing, the vehicle was considered as unroadworthy, the tax is not
returned. If the tax was paid and the vehicle did not passed the mandatory technical testing
because of its nonconformity to the established norms, during the repeated mandatory
technical testing of the vehicle during the same tax period, the tax is not collected.
(11) The overpaid taxes are entered towards payment of taxes for the next tax period or are
drawn back to the subject of taxation in due course.
[Art.341 supplemented by Law No.267 dated 23 December 2011, in force since 13 January
2012]
2010]
[Art.341 amended by Law No.177-XVI dated 20 July 2007, in force since 10 August 2007]
Article 342. The tax declaration

(1) The tax declaration is submitted to tax authorities at location /residency of the tax payer by
the following subjects of taxation:
a) legal persons;
b) natural persons, practicing entrepreneurial activity.
(11) The tax declaration is presented by using mandatorily automated electronic reporting
methods, under the conditions stipulated in art.187 para. (21).
(2) The tax declaration is submitted by subjects of taxation mentioned in paragraph (1) from
this article, annually, before the 31 of December of the tax period. The individual
entrepreneur, peasant households (farms) whose annual average number of employees, during
the tax period, does not exceed 3 units and who are not registered as VAT payers, submit
before 31 of March of the next tax period a standard tax declaration.
(3) Bodies and enterprises that carry out the mandatory technical testing of the vehicles are
required to keep computer records of vehicles that have passed to mandatory technical testing
and to transmit to the Ministry of Informational Technologies and Communications the
necessary information to be included into the State Register of the vehicles (outline G –
“Accountability on tax legislation execution”).
(4) The Ministry of Informational Technologies and Communications ensures the access of
the State Tax Service to the database of the State Register of transport in accordance with the
procedure agreed with the Main State Tax Inspectorate under the Ministry of Finance.
2010]
[Art.342 supplemented by Law No.82-XVI dated 29 March 2007, in force since 04 May 2007]

People with disabilities, owners of hand-operated vehicles, benefit from tax exemption.
Chapter 3
TAX FOR THE USE OF ROADS OF THE REPUBLIC OF MOLDOVA BY VEHICLES
NOT REGISTERED IN THE REPUBLIC OF MOLDOVA

(1) Subjects of taxation are natural and legal persons - owners of vehicles not registered in the
Republic of Moldova that enter to or transit through the territory of the Republic of Moldova.
(2) There are not subjects of taxation:
a) natural or legal resident persons who put the vehicles under customs import regime;
b) owners of vehicles registered in other countries, who possess the authorization “Exempt
from duties” permitting the international road traffic.

The object of taxation is the vehicle not registered in the Republic of Moldova, which enters
to the territory of the Republic of Moldova or is transiting through it.

(1) The tax rates are set in Euros in accordance with Annex 2 to this title.
(2) For vehicles carrying dangerous goods, the tax rate set in the annex is doubled.
(3) If a truck transiting through the territory of the Republic of Moldova exceeds the 24 hours
period of staying within the territory of the Republic of Moldova, the subject of taxation will
pay for each extra 24 hours a 24 Euro tax. The tax is calculated for each extra 24 hours and
not for each hour of staying within the country.
(4) If the truck exceeded the permitted time limits of staying on the territory of the Republic
of Moldova for objective reasons (illness of the driver, adverse traffic conditions, natural or
technological disasters, road accidents), the tax specified in paragraph (3) to this article is not
paid. The objectiveness of the delay is confirmed, as appropriate, by a case record or a
certificate issued by the manager of the economic agent involved in maintenance of the road
sector the delay was produced in, and in the event of an accident - a certificate issued by the
competent authority of the traffic police.
[Art.346 amended by Law No.33 dated 06 March 2012, in force since 25 May 2012]

(1) The tax is calculated for each object of taxation by the Customs Service and is paid at
crossing points of the State Border of the Republic of Moldova.
(2) In case the vehicle not registered in the Republic of Moldova is transiting through the
territory of the Republic of Moldova, it pays only the transit tax, meanwhile the tax for
entrance will not be paid.
(3) The subjects of taxation pay the tax through a financial institution, in cash and /or transfer,
in MDL or freely convertible currency at the exchange rate established by the National Bank
of Moldova on the date of crossing the State Border. The collected taxes are transferred to the
state budget in the same or the next working day.
(4) The legal persons –subjects of taxation, as well as the owners of passenger vehicles,
practicing regular international routes, can pre-pay the tax by transfer. At the crossing point of
the State Border, they will present the original payment document confirming the payment of
tax and will leave a copy of it.
[Art.347 amended by Law No.109 dated 04 June 2010, in force since 30 July 2010]
2010]
[Art.347 amended by Law No.102-XVI dated 16 May 2008, in force since 10 September 2008]
The provisions of this chapter shall not apply to vehicles registered in states the Republic of
Moldova concluded bilateral and multilateral agreements on road transport, without paying
the road taxes.
Chapter 31
TAX FOR THE USE OF ROADS OF THE REPUBLIC OF MOLDOVA BY VEHICLES

NOT REGISTERED IN THE REPUBLIC OF MOLDOVA, CLASSIFIED UNDER TARIFF
HEADING 8703 AND BY TRAILERS ATTACHED TO THEM, CLASSIFIED UNDER
TARIFF HEADING 8716 (VIGNETTE)
[Chapter 31 (art.3481-3485) introduced by Law No.221 dated 19 October 2012, in force since
01 November 2012]
(1) Subjects of taxation are natural and legal persons owners or with the right of use,
confirmed by appropriate documents over the vehicles classified under tariff heading 8703
and over the trailers attached to them, classified under tariff heading 8716, not registered in
the Republic of Moldova and under the evidence of other states which are entering or
transiting the territory of the Republic of Moldova.
(2) There are not subjects of taxation:
a) natural or legal persons who places their vehicles in customs import regime;
b) diplomatic missions, consular offices and their staff.

The object of taxation are the vehicles classified under tariff heading 8703 and the trailers
attached to them, classified under tariff heading 8716, not registered in the Republic of
Moldova and under the evidence of other states which are entering or transiting the territory
of the Republic of Moldova.

(1) The tax rates are set in accordance with Annex 21 to this title, being expressed in Euros.
(2) If a vehicle not registered in the Republic of Moldova is detected circulating on the
territory of the Republic of Moldova without paying vignette or is found that the period of
validity of the vignette is exceeded, the police body or customs mobile team draws up a report
regarding the lack of proof of payment of the given tax or the exceeding of period of validity
of the tax and sends a copy of it to the customs authority.
(3) If when leaving the country is detected that vehicle not registered in the Republic of
Moldova were circulated without paying vignette or is found that the period of validity of the
vignette was exceeded, the customs authority calculates this tax in accordance with para.(1)
and it does not allow to cross the state border without presenting the payment document
confirming the payment of tax and fines.

(1) The tax is calculated for each object of taxation for the period specified in art. 3485.
(2) Subjects of taxation pay the vignette:
a) at the customs posts (offices) through a financial institution, in cash and/or by transfer, in
Moldovan lei (MDL) or in foreign currency at the official MDL exchange rate valid on the
date of payment;
b) at the authorized points designated by the empowered authority of the central public
administration, in cash and/or by transfer, in Moldovan lei (MDL) or in foreign currency at
the official MDL exchange rate valid on the date of payment.
The collected amounts are spilled to the state budget in the same day or in the next working
day.
(3) Legal persons as subjects of taxation can pay the vignette in advance by transfer. In this
case, they will present at customs posts (offices) the original of the document confirming the
payment of tax and will leave a copy of it.
(4) Upon paying the vignette, the competent authority issues a certificate attesting the
payment of tax. The form of the certificate and the list of documents based on which the
certificate is issued is determined by the Government.
(5) The subjects of taxation are obliged to carry the certificate attesting the payment of
vignette for the entire period of stay in the Republic of Moldova.
Article 3485. Period and terms of validity
(1) The subjects of taxation can pay the vignette for a validity period of 7 days, 15 days, 30
days, 90 days and 180 days during one calendar year.
(2) The validity periods are determined as follows:
a) 7 days – the day corresponding to the date of the beginning of validity and the next 6 days;
b) 15 days – the day corresponding to the date of the beginning of validity and the next 14
days;
c) 30 days – the day corresponding to the date of the beginning of validity and the next 29
days;
d) 90 days – the day corresponding to the date of the beginning of validity and the next 89
days;
e) 180 days during one calendar year.
(3) The validity period of the vignette starts at 0:00 of the requested day by the user and
expires at 24:00 of the last day of the period for which the vignette was paid.
(4) If the validity starting-date is the ongoing day, the vignette validity starts from the hour of
issuance of the certificate attesting the payment of tax and expires at 24:00 of the last day of
the period for which the vignette was paid.
(5) The validity period of certificates attesting the payment of vignette provided in para.2 ,
letter a)-d), cannot exceed cumulatively 180 days during one calendar year.
(6) In case of changing the vehicles owner or transferring the right of use over it, the vignette
maintains its’ validity.
[Chapter 31 (art.3481-3485) introduced by Law No.221 dated 19 October 2012, in force since
01 November 2012]
Chapter 4
TAX FOR THE USE OF ROADS BY THE VEHICLES WITH TOTAL MASS, AXLE
LOADS OR DIMENSIONS EXCEEDING THE ADMITTED LIMITS

The subjects of taxation are natural persons (citizens of the Republic of Moldova, foreign
citizens and stateless persons) and legal persons (residents and nonresidents) – the owners of
vehicles which total mass, the axle loads or the dimensions exceed the admitted limits.

The object of taxation are vehicles both registered and not registered in the Republic of
Moldova, which total mass, the axle loads or the dimensions exceed the admitted limits and
which use the roads of the Republic of Moldova.

(1) The tax for vehicles registered in the Republic of Moldova, which total mass, the axle
loads or the dimensions exceed the admitted limits is paid according to the tax rates
established in the annex 3 to this title.
[Para.2 article 351 excluded by Law No.48 dated 26 March 2011, in force since 04 April 2011]
(3) In case when the total mass as well as the axle loads and the dimensions exceed the
admitted limits, the tax is calculated by adding up the taxes calculated for each index
separately.
(4) The established tax rates are doubled for vehicles which total mass, the axle loads or the
dimensions exceed the admitted limits, if these vehicles are used without having a special
authorization or if their total mass, the axle loads or dimensions do not correspond to the
indexes provided in the authorization.
[Art.351 supplemented by Law No.48 dated 26 March 2011, in force since 04 April 2011]
Article 352. Method of calculation, payment of taxes and reporting

(1) The tax is calculated:
a) for vehicles registered in the Republic of Moldova by the Ministry of Transport and Road
Management, according to the annex 3 to this title;
b) for vehicles not registered in the Republic of Moldova by the Customs Service, according
to the annex 3 to this title.
(2) The method of calculating the total mass, the axle loads or the dimensions is established
by the Government.
(3) The subjects of taxation pay the tax in full, before obtaining the acts permitting the use of
vehicles which total mass, the axle loads or the dimensions exceed the admitted limits.
(4) If leaving the country, it is stated that the vehicles which total mass, the axle loads or the
dimensions exceed the admitted limits are used without having a special authorization or that
the total mass, the axle loads or the dimensions of these vehicles do not coincide with those in
the authorization, the Customs Service calculates the tax according to the art. 351, paragraph
(4) of this code and do not allow crossing the state border pending the submission of payment
document confirming the payment of the tax.
(5) In case when vehicles with total mass, the axle loads or the dimensions exceeding the
admitted limits are moving on the territory of the Republic of Moldova without a special
authorization, or it is stated that their total mass, the axle loads or the dimensions do not
coincide with those in the authorization, the highway patrol and /or the authorized the
employee of the body authorized to issue a special authorization for the circulation on public
roads of vehicles the total weight of which, the axle mass load or which gauges exceed the
limits admitted issues a protocol stating the absence of a special authorization or the non-
conformance of the total mass, the axle loads or the dimensions to data specified in the
authorization and calculates the tax according to paragraph (4) of the art. 351 to this code, in
accordance with the regulations approved by the Government.
(6) In case when the situation mentioned in paragraph (5) of this article is referred to as
vehicle not registered in the Republic of Moldova, one copy of the protocol stating the
absence of a special authorization or the non-conformance of the total mass, the axle loads or
the dimensions to data specified in the authorization is given to the subject of taxation, and the
second copy is sent to the subsection of the Customs Service from the crossing point of the
State Border, according to the itinerary established for that specific vehicle.
(7) In case when the situation mentioned in paragraph (5) of this article is referred to a vehicle
registered in the Republic of Moldova, one copy of the protocol stating the absence of a
special authorization or the non-conformance of the total mass, the axle loads or the
dimensions to data specified in the authorization is given to the subject of taxation, and the
second copy is sent to the Territorial State Inspectorate according to the place of residence of
the subject of taxation within 5 calendar days from the date of drawing the report.
(8) The tax is paid in MDL or in freely convertible currency at the exchange rate set by the
National Bank of Moldova on the date of receiving the acts permitting the movement of
vehicles exceeding the admitted limits. In the case specified in paragraph (4) to this article,
the tax is calculated, based on the rate of exchange set by the National Bank of Moldova on
the date of crossing the state border. In the case mentioned in paragraph (5) to this article, the
tax is calculated, based on the rate of exchange set by the National Bank of Moldova on the
date of issuing the protocol stating the absence of a special authorization or the non-
conformance of the total mass, the axle loads or the dimensions to data specified in the
authorization.
(9) The subjects of taxation pay the tax through a financial institution. The collected taxes are
transferred to the state budget in the same or the next working day.
(10) The body specified in paragraph (1) letter a) to this article submit to the Main State Tax
Inspectorate, quarterly, before the last day of the next month following the reporting quarter,
information on taxes calculated and collected, in the form established by the Main State Tax
Inspectorate.
(11) The subjects of taxation, residents of the Republic of Moldova, practicing entrepreneurial
activity submit to the territorial state tax inspectorate at their place of residence, quarterly,
before the last day of the next month following the reporting quarter when the necessary
authorizations for using vehicles exceeding the admitted limits were issued, a report on
calculated tax, in the form established by the Main State Tax Inspectorate, under the Ministry
of Finance.
[Art.352 amended by Law No.48 dated 26 March 2011, in force since 04 April 2011]
[Art.352 amended by Law No.109 dated 04 June 2010, in force since 30 July 2010]
2010]
[Art.352 amended by Law No.102-XVI dated 16 May 2008, in force since 10 September 2008]
Chapter 5
TAX FOR THE USE OF ROAD PROTECTION ZONES OUTSIDE THE LOCALITIES
FOR CARRYING OUT CONSTRUCTION OR INSTALLATION WORKS

Subjects of taxation are natural and legal persons who submit an application for carrying out,
in the roads protection zone, outside the locality limits, underground and /or ground works of
laying engineering services, works on construction of access points to roads, parking facilities,
building and construction works, with the exception of roadside service objects.

The object of taxation are the plans on construction and installation works, underground and
/or ground works on laying engineering services, works on construction of access points to
roads, parking facilities, building and construction works.

The tax rates are established according to annex 5 to this title.

(1) The tax is calculated by the empowered body of the central public administration, by
multiplying the tax rates by:
a) the number of projects submitted – in the case of the objects of taxation from paragraphs 1
and 2 of annex 5 to this title;
b) per square meter of the used surface, in the case of objects of taxation from paragraphs 3(a),
5 and.6 of annex 5 to this title;
c) per linear meter of the used surface, in the case of objects of taxation from paragraph 3 (b-d)
and paragraph 4 of annex 5 to this title.
(2) The tax is paid through a financial institution, as one-time payment:
a) on the date of project submission and, consequently, on the date of inviting the specialist to
the construction site, in the case of objects of taxation from paragraph 1 and paragraph 2 of
annex 5 to this title;
b) before obtaining the authorization for works.
(3) The empowered body of the central public administration issues the necessary acts for
carrying out the works only after presenting the copy of the payment document, confirming
the payment of the tax.
(4) The tax paid for objects of taxation specified in paragraphs 1 and 2 of the annex 5 to this
title is not returned in the event of a refusal to issue the necessary acts for carrying out the
works.
(5) The empowered body of the central public administration submits to the Main State Tax
Inspectorate, under the Ministry of Finance quarterly, before the last day of the next month
following the reporting quarter, the information on the subjects of taxation and the sums
calculated and tax collected.
(6) The subjects of taxation submit to the territorial tax inspectorate at their place of residence,
quarterly, before the last day of the next month following the reporting quarter when the
necessary authorization for works were obtained, the report on tax payment, in the form
established by the Main State Tax Inspectorate.
Chapter 6
TAX FOR THE USE OF ROAD PROTECTION ZONES OUSIDE THE LOCALITY
LIMITS FOR PLACING OUTDOOR ADVERTISEMENTS

Subjects of taxation are natural and legal person who submit an application for placing
outdoor advertisements in the protection zones of the roads, outside the locality limits.

Object of taxation are the projects on placing outdoor advertisements in the road protection
zones, outside the localities limits, outdoor advertisements, outdoor advertisements placed in
the road protection zone outside the localities limits, including on lands owned by the subjects
of taxation: posters, billboards, stands, installations and structures (placed separately or posted
on walls and roofs of buildings), as well as three-dimensional signs and lightings,
electromechanical and electronic hanging placards and other advertising technology.

The tax rates are established according to annex 6 to this title.

The calendar year is the tax period.
Article 361. Method of calculation, payment of taxes and reporting

(1) For outdoor advertisements placed in the road protection zone, outside the localities limits,
the tax is calculated by multiplying the tax rate to:
a) the number of projects submitted, in the case of objects of taxation from paragraphs 1 and 2
of the annex 6 to this title;
b) each square meter of advertisement space, in the case of objects of taxation from paragraph
3 of the annex 6 to this title.
(2) When calculating the tax, the both advertisement spaces of the object are taken into
account (front and back).
(3) In the event of a refusal to issue the authorization for placing the outdoor advertisement,
the amount of taxes paid for the objects of taxation, specified in paragraphs 1 and 2 of the
annex 6 to this title are not returned.
(4) The tax is paid before starting the actions specified in paragraphs 1 and 2 of the annex 6 to
this title and before issuing the authorization for placing the objects specified in paragraph 3
of this annex.
(5) The empowered body of the central public administration calculates the tax for the tax
period when the authorization for placing the outdoor advertisements was issued, and submits
to the Main State Tax Inspectorate under the Ministry of Finance, quarterly, before the last
day of the next month following the reporting quarter, the information on subjects of taxation
and the taxes calculated and collected, in the form established by the Main State Tax
Inspectorate. In this case, the subjects of taxation submit to the territorial tax inspectorate at
their place of residence, before the last day of the next month following the reporting quarter
when the authorization on placing the outdoor advertisements was obtained, a report on
calculated tax. The report on the calculated tax is presented using mandatorily, automated
electronic reporting methods, on the conditions stipulated in art.187 Para.(21).
(6) For the next tax periods, the subjects of taxation calculate the tax individually and pay it
through a financial institution, as a one-time payment, before the 1 of March of the current tax
period. In this case the subjects of taxation present:
a) before the 31 of March of the current tax period, to the territorial tax inspectorate at their
place of residence (in the case of branch offices / units – from the headquarters of the main
company) a report on calculated tax.
[Letter b) excluded by Law No.108-XVIII dated 17 December 2009, in force since 01 January
2010]
(7) The economic agents authorized to maintain the road sectors outside the limits of the
localities in which protection zone the outdoor advertisements are places, transmit before the
31 of March of the current tax period, to the territorial tax inspectorate at their place of
residence, a report on each them information about each object and subject of taxation, in the
form established by the Main State Tax Inspectorate, under the Ministry of Finance.
(8) In the case the territory where the outdoor advertisement is placed is partially situated in
the road protection zone outsides the localities limits, the tax is calculated based on the ratio
area of the land situated in the road protection zone and total area of the territory occupied by
the advertisement object, on which the corresponding tax rate is applied.
(9) If the outdoor advertisement was placed or was removed during the fiscal period, the tax is
calculated from the day of obtaining the authorization or, respectively, until the day on which
the outdoor advertisement was withdrawn as established by the empowered body of the
central public administration.
2010]
Chapter 7
TAX FOR THE USE OF ROAD PROTECTION ZONES OUTSIDE THE LOCALITY
LIMITS FOR PLACING ROADSIDE SERVICE OBJECTIVES
The subjects of taxation are natural and legal persons who apply for an authorization on
placing the roadside service objectives in the road protection area outside the localities limits.

The object of taxation are projects on placing the roadside service objectives in the road
protection area outside the localities limits and road service facilities placed in the road
protection area, outside the localities limits, including the lands, owned by the subjects of
taxation: filling stations, service stations, vulcanizations, stalls, retail trade, public catering
enterprises, facilities for tourists accommodation and nutrition.

The tax rates are established according to paragraph 6 to this title.

The calendar year is the tax period.
Article 366. Method of calculation and payment of taxes, and reporting

(1) For roadside service objectives placed in the road protection area outside the localities
limits, the tax is calculated by:
a) multiplying the tax rate with the number of projects submitted, in the case of the objects of
taxation specified in paragraphs 1 and 2 of the annex 6 to this title;
b) multiplying the tax rate by:
- gasoline meter, in the case of objects of taxation specified in paragraph 4(a) of the annex 6
to this title;
- service stations, in the case of objects of taxation specified in paragraph 4(b) of the annex 6
to this title;
- vulcanization stations;
c) multiplying the tax rate by the number of objects placed, in the case of objects of taxation
specified in paragraph 4(d) and (e) of the annex 6 to this title.
(2) The tax is paid before carrying out the actions specified in paragraphs 1 and 2 of the
annex 6 to this title and before issuing the authorization for placing the objects specified in
paragraph 4 of the annex 6 to this title.
(3) For the tax period when the authorization for placing the roadside service objectives was
asked for, the tax is calculated by the empowered body of the central public administration,
which has to submit to the Main State Tax Inspectorate under the Ministry of Finance,
quarterly, before the last day of the next month following the reporting quarter, the
information on subjects of taxation and the taxes calculated and collected, in the form
established by the Main State Tax Inspectorate. In this case, the subjects of taxation submit to
the territorial tax inspectorate at their place of residence, before the last day of the next month
following the reporting quarter when the authorization on placing roadside service objectives
was obtained, a report on tax calculated. The report on the calculated tax is presented using
mandatorily, automated electronic reporting methods, on the conditions stipulated in art.187
Para.(21).
(4) For the next tax periods, the subjects of taxation calculate the tax individually and pay it
through a financial institution, as a one-time payment, before the 1 of March of the current tax
period. In this case the subjects of taxation:
a) before the 31 of March of the current tax period, present to the territorial tax inspectorate at
their place of residence (in the case of branch offices / units – from the headquarters of the
main company) a report on calculated tax;
[Letter b) excluded by Law No.108-XVIII dated 17 December 2009, in force since 01 January
2010]
(5) The economic agents authorized to maintain the road sectors in which road protection
zone the roadside service objectives are places, transmit before the 31 of March of the current
tax period, to the territorial tax inspectorate at their place of residence, them information
about each object and subject of taxation, in the form established by the Main State Tax
Inspectorate, under the Ministry of Finance.
(6) In the case the territory where the roadside service objectives are placed (including
entrances and exits, the access points and parking facilities) are partially situated in the road
protection zone outsides the localities limits, the tax is calculated based on the ratio area of the
land situated in the road protection zone and total area of the territory occupied by the
roadside service objective, on which the corresponding tax rate is applied.
(7) If the roadside service objective began to operate or has been liquidated during the tax
period, the tax is calculated in accordance with established procedure, starting from the day
the object began operating or, respectively, until the object was closed up. It is considered that
the objective has stopped working since the day of withdrawal of authorization by the
empowered body of the central public administration.
(8) The taxes paid for the objects of taxation specified in paragraphs 1 and 2 of the annex 6 to
this title are not returned in the event of a refusal to issue the authorization on placing the
objective.
(9) The empowered body of the central public administration submits to the territorial state
tax inspectorate from its headquarter, quarterly, information regarding the subjects of taxation
to which have been withdrawn the authorization, indicating the date of withdrawing of the
authorization.
(10) The empowered body of the central public administration submits to the territorial state
tax inspectorate from its headquarter, quarterly, information regarding the subjects of taxation
who withdrew their objectives, indicating the date of withdrawing of objectives.
2010]
THE PRESIDENT OF THE PARLIAMENT Marian LUPU

Chişinău, 2 November 2006
No.316 – XVI.
Annex no.1
Tax on the use of roads (Road Tax) by vehicles registered

in the Republic of Moldova
Nr. Object of taxation Unity of Tax,

crt. measurement MDL
1. Motorcycles with engine (cylinder) capacity:
a) of up to 500 cm3 including (per unit) 200
b) of over 500 cm3 (per unit) 400
2. Cars, vehicles for special use on car or bus chassis, with engine (cylinder)
capacity:
a) of up to 2000 cm3 including (per cm3) 0,40
b) from 2001 to 3000 cm3 including (per cm3) 0,60
c) from 3001 to 4000 cm3 including (per cm3) 0,80
d) from 4001 to 5000 cm3 including (per cm3) 1,00
e) of over 5001 cm3 (per cm3) 1,20
3. Trailers (per tonne) 180

4. Semitrailers with a lifting capacity registered in the registration certificate:
a) of up to 20 t including (per tonne) 150
b) of over 20 t (per unit) 3000
5. Auto trailers, tractors (per unit) 1500
6. Trucks, vehicles for special use on truck chassis, any other self-propelled
vehicles, with total mass included in the registration certificate:
a) of up to 1,6 t including (per unit) 800
b) from 1,6 to 5,0 t including (per unit) 1500
c) from 5,0 to 10,0 t including (per unit) 2000
d) of over 10,0 t (per unit) 3000
7. Buses with a capacity:*
a) of up to 11 places (per unit) 1950
b) from 12 to 17 places including (per unit) 2400
c) from 18 to 24 places including (per unit) 2850
d) from 25 to 40 places including (per unit) 3150
e) of over 40 places (per unit) 3600
* The number of places is calculated without the driver’s place.
[Annex No.1 in the redaction of Law No.324 dated 27 December 2012, in force since 11
January 2013]
[Annex No.1 amended by Law No.178 dated 11 July 2012, in force since 01 January 2013]
[Annex No.1 in the redaction of Law No.267 dated 23 December 2011, in force since 13
January 2012]
[Annex No.1 in the redaction of Law No.108-XVIII dated 17 December 2009, in force since
01 January 2010]
Annex nr. 2
Tax for the use of roads of the Republic of Moldova by vehicles not registered in the Republic
of Moldova
Nr. Object of taxation Tax rate, euro

crt.
For entering the For transit
country
1. Minibuses and buses with the capacity:*
a) of 9 seats 25 40
b) from 10 to 16 seats inclusively 40 50
c) from 17 to 24 seats inclusively 45 60
d) from 25 to 40 seats inclusively 70 80
e) over 40 seats 85 100
2. Trailers for minibuses 20 30
3. Trailers for buses 40 50
4. Trucks with or without a trailer (not

exceeding the admitted axle load
weight), with total weight:
a) up to 3,6 t inclusively 25 40
b) from 3,6 to 10 t inclusively 40 50
c) from 10 to 40 t inclusively 75 85
_____________________________
* For minibuses and buses, the number of seats is calculated without taking into account the
driver’s seat.
Annex nr. 21
Tax for the use of roads of the Republic of Moldova by vehicles not registered in the Republic
of Moldova (vignette)
Object of taxation Time period, Tax rate,

days euro
Vehicles classified under tariff heading 8703 and the 7 4

trailers attached to them, classified under tariff heading
8716
15 8
30 14
90 30
180 50
[Annex No. 21 in the redaction of Law No.324 dated 27 December 2012, in force since 11
January 2013]
[Annex No. 21 introduced by Law No.221 dated 19 October 2012, in force since 01
November 2012]
Annex nr. 3
Tax for the use of roads by vehicles registered and not registered in the Republic of Moldova
with total mass, axle loads or dimensions exceeding the admitted limits
Nr. Object of taxation Tax rate, lei
crt.
1. Issue on request of the preliminary advise and special 43,2

authorization
2. The excess of the admitted limits on axle loads:
a) of up to 2 t inclusively 1,1 for each t in excess x

km
b) of over 2 t 2,2 for each t in excess x

km
3. The excess of the admitted total mass of the vehicle with 3,2 for each t in excess x
cargo (without exceeding the loads on the axle) km
4. The exceed of the dimensions admitted, respecting the

limits for weight loads:
a) the width or height up to 50 cm or the length up to 100 4,3 for each kilometer
cm
b) the width or height up to 50-100 cm or the length up to 8,6 for each kilometer
100-200 cm
c) the width or height up to 101-150 cm or the length up to 13,0 for each kilometer
201-350 cm
d) the width or height up to 151-200 cm or the length up to 17,3 for each kilometer
351-600 cm
e) the width or height up to 201-250 cm or the length up to 21,6 for each kilometer
601-900 cm
f) the width or height up to 251-300 cm or the length up to 25,9 for each kilometer
901-1200 cm
g) the width or height over 301 cm or the length over 1201 32,4 for each kilometer
cm
5. Control weighing or remeasurement of the dimensions of 21,6 for one operation
the vehicle after rearranging the cargo
[Annex No.3 amended by Law No.324 dated 27 December 2012, in force since 11 January
2013]
[Annex No.3 amended by Law No.48 dated 26 March 2011, in force since 04 April 2011]
[Annex No.4 excluded by Law No.48 dated 26 March 2011, in force since 04 April 2011]
Annex nr. 5
Tax for the use of road protection zones outside the localities for carrying out construction or
installation works
Nr. crt. Object of taxation Unit of Tax rate,

measurement lei
1. Examination and drawing up the documents, coordination 1 project 90

of design choices and issuance of technical
recommendations
2. Inviting the specialist to the construction site 1 project 108
3. Issuing the authorization for carrying out underground

works of laying engineering services:
a) across roads, using open (trench) method 1 m2 126
b) across roads, using closed (perforation, pushing) 1m 36

method
c) along the roads 1m 18
d) under the sidewalks 1m 27
4. Issuance of authorizations for carrying out ground works

of installing engineering facilities:
a) on support blocks along the roads 1m 18
b) along the bridges 1m 72
c) aerially 1m 54
5. Issuance of authorizations for the construction of the 1 m2 9

access points, parking facilities and additional lanes
6. Issuance of authorizations for the construction of 1 m2 54

buildings and facilities (with the exception of the road
service facilities)
7. Carrying out works without the authorization from the 1 objective 1800
traffic administration bodies (without taking into account
the payment for the issuance of authorization)
Annex nr. 6
Tax for the use of road protection zones outside the locality limits for placing outdoor
advertisements and tax for the use of road protection zones outside the locality limits for
placing road service facilities
Nr. Object of taxation Unit of measurement Tax rate,

lei
ctr.
1. Examination and drawing up documents, 1 project 90

coordination of design choices and issuance
of technical recommendations
2. Inviting the specialist to the construction site 1 project 108
3. Objectives of outdoor advertisements placed 1 m2 of the advertisement 500

in the road protection zone, outside the space
localities limits
4 Objectives of road service facilities in the
road protection zone, outside the localities
limits
a) filling stations 1 gasoline meter 900
b) service stations 1 post* 900
c) vulcanizations 1 station 360
d) retail trade, public catering enterprises, up to 100 m2 1800

facilities for tourists accommodation and
nutrition
100 m2 and over 3600
e) stalls (trade outlets) located outside the 1 stall (trade outlet) 180
localities
__________________________
* The number of posts is determined, by taking into account the possible number of vehicles
that can need a simultaneous maintenance.
[Annex No.6 amended by Law No.108 – XVIII dated 17 December 2009, in force since 01
January 2010]
[Annex No.6 amended by Law No.177 – XVI dated 20 July 2007, in force since 01 January
2008]

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TITLE I

Article 1. Relations regulated by this Code

Article 2. Tax system of the Republic of Moldova

Article 3. Tax legislation

Article 4. International Treaties

Article 5. General terms

1) Person - any natural or legal person.

a) any citizen of the Republic of Moldova, foreign citizen, stateless person;

4) Legal person – any commercial enterprise, cooperative, enterprise, institution, foundation,

i) has permanent place of residence in the Republic of Moldova, including:

- is an official of the Republic of Moldova posted overseas;

- as an official of an international organization, established based on the international treaty to

7) Private entrepreneur – natural person, registered as required, engaged in entrepreneurial

13) Economic unit - any person engaged in entrepreneurial activities.

b) a building site, building, assembling, mounting project or activities related to technical

20) Representative office – performance by the non-resident person of the Republic of

a) use of installations, exclusively for storing or display of goods or commodities, belonging

b) maintenance of a stock of goods or commodities, belonging to the non-resident person,

c) maintenance of a stock of goods or commodities, belonging to the non-resident person,

d) maintenance of a constant place of business, exclusively for procurement of commodities

21) Market - a system of economic relations, established in the process of production,

28) Taxpayer ID number – personal identification number of the taxpayer, ascribed in

32) Unrecoverable debt – uncollectible debt when:

a) the liquidated economic unit has no legal successor;

f) there is a relevant court document or a document of the Court Enforcement Officer

a) represents the interests of the non-resident person in the Republic of Moldova;

b) acts in the Republic of Moldova on the non-resident person’s behalf;

36) Professional services - independent activities of scientific, literary, artistic, educative or

40) Devices and systems for cash operations registration:

b) information system “Gateway Fiscal” – hardware and software platform which

Article 6. Taxes and fees and their types

b) value added tax;

(6) The system of local taxes and fees shall include:

a) real estate tax;

b) fees on natural resources;

c) fee for area development;

d) fee for organization of auctions and lotteries on the territory of administrative-territorial

e) fee for placement of advertisements;

f) fee for use of local symbol;

m) fee charged to dog owners;

p) parking lot fee;

q) street trading units and service provision units;

r) waste disposal fee;

s) fee for advertising devices.

b) subject of taxation (taxpayer) – the person specified in Article 5 point 2);

- partial or total exemption from tax or fee;

- partial or total exemption from payment of taxes or fees;

- reduced quotas of taxes or fees;

- reduction in taxable object;

- postponement of tax and fee payment period;

- payment by installments of tax liability.

(4) The decisions of public administration authorities - of municipalities, cities, villages

Article 8. Rights and obligations of the taxpayer

(1) Taxpayer shall be entitled:

b) to a fair treatment by the tax authorities and their officials;

(2) Taxpayer shall be obliged:

a) to comply with the state procedure of registration (re-registration) and conduct of

k) to fulfill other obligations established by the tax legislation.

Article 9. Tax administration

Article 10. Activity of the tax authorities

Article 11. Protection of rights and interests of the taxpayer

Article 12. General terms

2) Annuity – regular payments of insurances, pensions or indemnities.