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LAW OF THE REPUBLIC OF MOLDOVA

of September 21, 2017 No. 166

About coupons on food

(as amended on 19-12-2019)

The parliament adopts this organic law.

Chapter I General provisions

Article 1. Sphere of regulation

This law regulates procedure for release, provision, adoption of coupons on food and compensations of their cost, the status of operators, and also relations of operators, employers and trade companies / catering establishments.

Article 2. Basic concepts

For the purposes of this law the basic concepts used in it mean the following:

the coupon on food - the payment card provided in Item 40/1 of article 5 of the Tax Code as the payment instrument which is issued by the operator and is provided by the employer to workers for use for the purpose of acquisition of food in the trade companies / catering establishments which signed with the operator the service provision agreement according to this law;

the operator - the legal entity who has the license for activities for turnover of coupons for food, including release and compensation of their cost;

employer - physical person or legal entity of public or private law which hires workers on the basis of the individual employment contract and signs with the operator the service provision agreement according to this law;

the trade company / catering establishment - the legal entity or the physical person performing business activity who renders services of public catering and/or realizes food, signed with the operator the service provision agreement according to this law;

principle place of employment - place of employment where the normal duration of working hours of the worker constitutes at least six hours a day. If the worker works during the same number of hours at different employers, then the principle place of employment is established by the worker individually by the notification of the employer, but is not more often than once a month;

the working day - day during which the normal duration of working hours constitutes according to the employment contract signed between the worker and the employer, at least four hours.

Article 3. Provision of coupons on food

(1) the Employer has the right to provide to workers individual benefit on food in the form of coupons on food, paying by the operator their all-in nominal value, expenses on seal of coupons and other services provided by the agreements signed between the operator and the employer. Employers are forbidden to reduce salary to workers - receivers of coupons by food by provision of those.

(2) in case of part-time job coupons on food can be provided by the employer only in the place of the main work of workers.

(3) Provision of coupons on food is facultative. The employer has the right or to incur expenses on food on one worker which are deductible for tax purposes according to part (19) article 24 of the Tax Code, or to provide coupons on food, allowing only one option.

(Employers shall record 4) the coupons provided to workers on food.

(5) Conditions of provision of coupons on food employers - private enterprises, organizations, the organizations are determined by them in collective employment contracts, regulations at the level of the companies, organizations, the organizations, in individual employment contracts.

(6) the Procedure for turnover of coupons on food is determined by the provision approved by the Government.

Article 4. Nominal value of coupons on food

(1) the nominal value of one coupon which is Deductible for tax purposes on food for one working day makes from 35 to 55 lei. The cost of coupons on food does not join individual fee of compulsory national social insurance.

(2) Employers can provide coupons on food with bigger nominal value, at the same time difference between it and the nominal value specified in part (1), is not deductible for tax purposes.

(3) Provided by part (1) nominal value of one coupon on food is indexed annually since April 1, if necessary. The coefficient of indexation is equal to the annual growth of consumer price index for previous year determined in the procedure established by the Government.

Article 5. Quantity and cost of coupons on food

(1) Voided.

(2) the Total cost of coupons on food transferred to payment card of the worker shall be equal to the number of the days which are actually worked him within the last month, increased by nominal value of the coupon provided to the employee.

(3) the total quantity of the fulfilled hours does not join the period during which the worker is in official journey and receives daily allowance.

(4) the Total cost of coupons on food transferred to payment card of the worker working in shifts shall be equal to the total quantity of the fulfilled hours for the last month divided into eight and increased by nominal value of the coupon provided to the worker. The result is rounded according to mathematical rules to one whole."

Article 6. Use of coupons on food

(1) Coupons on food can be used only by the trade companies / catering establishments which signed the service provision agreement with the operator.

(2) Coupons on food can be used only by the worker who showed the identity certificate.

(3) use of coupons on food Is forbidden for:

a) acquisitions of others, than food, products;

b) acquisitions of tobacco products, alcoholic beverages, wine and beer;

c) exchange for money.

Article 7. The tax regime and the mode connected with other obligatory payments in the national public budget within interaction of operators, employers and trade companies / catering establishments

(1) Control of observance of the tax legislation, and also legislation on fees of compulsory national social insurance and fees of compulsory medical insurance within process of release, provision, acceptance and cost recovery of coupons on food according to this law is performed by the State Tax Administration.

(2) the Deductible nominal value of the coupons on food provided by the employer to workers according to this law is the income from which the contributions of compulsory medical insurance (paid by the employer and the worker) and the income tax from the salary are not assessed. If nominal value of coupons on food exceeds the limit set in part (1) Articles 4, on the amount exceeding the corresponding limit are assessed contributions of compulsory national social insurance, fees of compulsory medical insurance and the income tax from the salary.

(3) the Total nominal value of coupons on food paid by employers to the operator is not object of VAT liability. According to the current legislation the obligation on payment of the VAT is estimated for payment of expenses on seal of coupons on food (excepting nominal value) and for fee of the operator according to the agreements signed between employers and the trade companies / catering establishments.

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