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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of July 11, 2018 No. 693

About determination of the tax liabilities on the income tax

(as amended on 22-12-2020)

For the purpose of accomplishment of provisions of Article 15-1, of parts (3), (19) and (21) Articles 36, Article 49 of the Section II of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, DECIDES: the Government

1. Approve:

1) Regulations on determination of the tax liabilities on the income tax of the legal entities and physical persons performing business activity according to appendix No. 1;

2) Regulations on calculation of the tax liabilities on the income tax of physical resident persons of citizens of the Republic of Moldova according to appendix No. 2;

3) Regulations on the income tax of nonresidents according to appendix No. 3.

2. Recognize invalid some orders of the Government according to appendix No. 4.

Prime Minister

Paweê Phillip

Countersigns:

Minister of Finance

 

Octavian to Armash

Appendix No. 1

to the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693

Regulations on determination of the tax liabilities on the income tax of the legal entities and physical persons performing business activity

See Appendix No. 1

 

Appendix No. 2

to the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693

Regulations on calculation of the tax liabilities on the income tax of physical resident persons of citizens of Resyopubliki Moldova

Chapter I General provisions

1. The purpose of the Regulations on calculation of the tax liabilities on the income tax of physical resident persons of citizens of the Republic of Moldova (further – the Provision) consists in regulation of procedure of payments and payment of the income tax by physical persons - residents, procedure for calculation of releases and deductions to which the taxpayer, procedure for income tax withholding at payment source from payments for benefit of physical resident persons, according to provisions of the Tax code No. 1163-XIII of April 24, 1997 has the right (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007) (further – the Code) and the Law No. 1164-XIII of April 24, 1997 on enforcement of Sections I and II of the Tax code (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and dopolyoneniye.

2. Subjects of taxation are established by the income tax in article 13 of the Code.

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