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LAW OF THE REPUBLIC OF MOLDOVA

of July 26, 2018 No. 180

About voluntary declaring and tax incentives

(as amended on 16-12-2020)

The parliament adopts this organic law.

Article 1. Sphere of regulation

(1) This law establishes the general principles and guarantees of voluntary declaring of property, and also determines legal status of subjects of voluntary declaring of property, subjects of tax incentives, authorized bodies of the public power and other organizations and organizations which participate in process of voluntary declaring of property or tax incentives, or activities of which are connected with process of voluntary declaring of property or tax incentives.

(2) This law establishes guarantees of voluntary declaring of property in the part concerning immunity of voluntarily declared property.

(3) Provisions of this law do not extend to the property of physical person received from the criminal activities provided by the Criminal code No. 985/2002, except for of the articles 244 "Evasion of the Companies, Organizations and Organizations from Tax Payment" and 244-1 "Evasion of physical persons from tax payment".

(4) Provisions of this law do not contradict international standards and the procedure of the program implementation of voluntary declaring of charges approved by state members of Committee of the Council of Europe of MANIVEL (Committee of experts in assessment of measures of anti-money laundering and terrorism financing).

Article 2. The used concepts

For the purpose of this law the following concepts are used:

the nominal owner - the physical person which is the owner de jure of property, but not being its owner de facto;

the representative - the physical person - the citizen of the Republic of Moldova, being the legal representative of the subject of voluntary declaring according to this law;

property - earlier declared by the owner de facto available both in the Republic of Moldova, and beyond its limits money, real estate, securities, shares in the companies, vehicles, the positive difference received as a result of revaluation of real estate and vehicles, and also declared at the underestimated cost available both in the Republic of Moldova, and beyond its limits real estate and vehicles;

real estate - the parcels of land, subsoil plots, the isolated water objects, long-term plantings, buildings, constructions and any other objects firmly connected with the earth and also all that naturally or it is artificially included in their structure, that is property which movement without causing essential damage to its appointment is impossible;

money - the national currency or foreign currency which is available both in the Republic of Moldova and beyond its limits;

voluntary declaring of property - voluntary declaring by subjects of declaring or their representatives of property for which the duty of voluntary declaring of property is paid;

tax incentives:

a) on the payments administered by the State Tax Administration - cancellation of the amounts of the penalties paid to the government budget or funds of compulsory medical insurance and the penalty fee accrued for untimely entering into the government budget of taxes, charges and other obligatory payments including on contributions to local budgets of the national taxes and charges according to the interest rates established by the current legislation or in funds of compulsory medical insurance which are not extinguished on Date of Introduction in operation of this law, including delayed or spread according to the current legislation, reflected in system of accounting of the State Tax Administration including special accounting, on condition of entering into the government budget till December 20, 2018 inclusive principal payments on the taxes administered by the State Tax Administration, charges and other payments, including on contributions to local budgets of the national taxes and charges according to the interest rates established by the current legislation, respectively in funds of compulsory medical insurance;

b) on the payments administered by Customs Service - cancellation of the amounts of the penalties paid to the government budget and the penalty fee accrued for untimely entering into the government budget of the taxes, charges and other obligatory payments which are not paid on Date of Introduction to operation of this law including delayed or spread according to the current legislation, reflected in system of accounting of Customs Service including special accounting on condition of entering into the government budget till December 20, 2018 inclusive principal payments on the taxes administered by Customs Service, charges and other payments;

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