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LAW OF THE REPUBLIC OF MOLDOVA

of March 2, 2006 No. 39-XVI

About establishment of additional measures of support of the business activity performed in the settlements of the area Dubesar located on the left coast of Dniester

(In edition of the Laws of the Republic of Moldova of 21.12.2006 No. 412-XVI, 23.12.2011 of No. 267)

The parliament adopts this organic law.

In departure from provisions of the Tax code and other legal acts this law establishes additional measures of the state support of the business activity performed in the settlements of the area Dubesar located on the left coast of Dniester, and also obligation which physical persons and legal entities shall undertake for receipt of privileges.

Article 1. Basic provisions

(1) In the territories located within administrative-territorial borders of communes Kochiyer (village of Kochiyer and Vasilyevka), Korzhov (Korzhov's villages also Waved), Koshnitsa (villages of Koshnitsa and Pokhrebya), Molovata Noue (village of Molovata Noue and Rogi), the villages of Dorotskaya and Pyryta of the area Dubesar, is created zone of support of social and economic development with the preferential mode (further - economic zone).

(2) the Economic zone is created for the purpose of the preference of business activity, acceleration of social and economic development specified in part (1) settlements of the safety area in which the investment climate and conditions for implementation of business activity are less favorable, than in other territory of the Republic of Moldova.

(3) In the economic zone which is under control of the authorities of the republic Moldova for the purpose of stimulation of business activity particular preferential tax regimes are provided to local and foreign investors.

Article 2. Residents of economic zone

(1) can be the Resident of economic zone:

a) any physical person with the residence in economic zone;

b) the legal entity performing productive activity and/or rendering services in economic zone with location in this zone.

(2) the legislation of the Republic of Moldova with the withdrawals established by this law is applied to the residents performing business activity registered in the territory of economic zone.

Article 3. Preferential modes of business activity

(1) Physical persons and legal entities - residents of economic zone have the right to full relief from:

a) tax on income gained from sales of goods (services) made (provided) in economic zone during 2006 - 2010;

b) payments for state registration of the company, and also for modification of constituent documents;

c) payments for issue and renewal of licenses for all licensed types of activity.

(2) the Resident of economic zone has the right to be registered voluntarily as the payer of the VAT if it during any 12 months following one after another performed deliveries of goods of own production and/or services to the amount exceeding 50000 lei except for of the deliveries exempted from the VAT and shall be registered as the payer of the VAT if it during any 12 months following one after another performed deliveries of goods and/or services to the amount exceeding 600000 lei, except for the deliveries exempted from the VAT.

(3) In departure from part provisions (3) article 90 of the Tax Code does not keep previously as the income tax the amount in the amount of five percent from the payments performed for benefit of physical resident person of economic zone, in case of realization of the goods made by it. Persons specified in part (1) article 90 of the Tax Code, represent to territorial state tax authorities and receivers of these payments reports and information according to the procedure, provided by parts (2) - (4) article 92 of the Tax Code, with reflection in them of the payments made for benefit of physical resident persons of economic zone.

(4) Owners of the farmlands located behind Rybnits Route - Tiraspol, in case of restriction of access to these lands before elimination of effects of restriction on the specified lands are exempted from payment:

a) land tax;

b) fees of compulsory national social insurance;

c) fees of compulsory medical insurance.

(5) to Owners of the farmlands located behind Rybnits Route - Tiraspol, in case of restriction of access to these lands before elimination of effects of restriction on the specified lands is provided unemployment benefit or benefit on employment. The expenses connected with allowance payment on unemployment are performed within the assignments provided annually in the budget of the national social insurance in the corresponding expenditure item of fund of employment of the population. The expenses connected with allowance payment on employment are performed within transfers from the government budget to the budget of the national social insurance.

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