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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 29, 2020 No. 58

About approval of the Regulations on subsidizing of the companies and non-profit organizations - residents of the Republic of Moldova which established technical idle time and/or idle time owing to epidemiological situation (COVID-19)

According to provisions of item 6 of the Order No. 16 of April 10, 2020 the Commissions on emergency states of the Republic of Moldova PRIKAZYVAYU:

1. Approve Regulations on subsidizing of the companies and non-profit organizations - residents of the Republic of Moldova who established technical idle time and/or idle time owing to epidemiological situation (COVID-19), according to appendix No. 1 to this order.

2. Approve the application form on payment of subsidies for the expenses connected with payment of wage payment / benefit in case of technical idle time and/or idle time according to appendix No. 2 to this order.

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Deputy. Prime Minister, Minister of Finance

Sergey Pushkutsa

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of April 29, 2020 No. 58

Regulations on subsidizing of the companies and non-profit organization - residents of the Republic of Moldova which established technical idle time and/or idle time in the investigation of epidemiological situation (COVID-19)

I. General provisions

1. This Provision establishes procedure for subsidizing of the amounts of the paid income tax, fees of compulsory national social insurance which shall be brought by the employer, individual fees of compulsory national social insurance and fees of compulsory medical insurance in the form of percentage assignment which are brought by the employer and the worker (further: the income tax and other obligatory payments), on the benefit/salary, paid to the workers who are in technical idle time (according to Art. 80 of the Labor code) and/or simple (according to Art. 80-1 of the Labor code), owing to epidemiological situation (COVID-19).

2. Subjects of subsidizing are the companies and non-profit organizations - residents of the Republic of Moldova which established technical idle time and/or idle time according to provisions of Art. 80 and 80-1 of the Labor code of the Republic of Moldova No. 154/2003.

3. For subjects of subsidizing which were forced to suspend fully or partially the activities according to the decisions of the National extraordinary commission of public health and/or orders of the Commission on emergency situations of the Republic of Moldova approved since March 17, 2020 subsidies are provided in the amount of 100% of the income tax and other obligatory payments added and paid on the wage payments specified in item 1.

4. For subjects of subsidizing which fully or partially suspended the activities in situations of others, than provided in Item 2, subsidy it is provided in the amount of 60% of the income tax amounts and other obligatory payments added and paid on the benefit/salary specified in item 1.

5. Subsidies are provided on the benefit/salary, paid in connection with technical idle time and/or idle time in the period of extraordinary situations.

6. The right to subsidies is exercised concerning the workers who are in the technical idle time and/or idle time employed till March 1, 2020.

7. The amount of subsidy is determined on each worker for each day of technical idle time and/or idle time.

8. The subsidy amount provided in the item 3, expected each worker for each day of technical idle time and/or idle time, cannot exceed the income tax amount and other obligatory payments added on wage payments for tax period February 2020, in one working day on the corresponding worker.

9. The subsidy amount, stipulated in Item 4, expected one worker for day of technical idle time and/or idle time, cannot exceed 60% of the added income tax amount and other obligatory payments for wage payments for February, 2020, in one working day for the corresponding worker.

II. Procedure for filing of application on payment of subsidies

10. The request for payment of subsidies is performed based on the statement, according to sample given in appendix No. 2 (in further - the Statement), the tax administration given to Head department in the place of servicing or in Head department of administration of large taxpayers of the State Tax Administration. The application is submitted on paper with the signature or goes to electronic mailbox, using the digital signature, in the place of servicing according to appendix to the Provision.

11. The application form is filled in for each tax period (calendar month) separately, in it it is necessary to specify: the period during which activities in connection with establishment of technical idle time and/or idle time, the amount of required subsidy, the IBAN code for receipt of subsidy and contact information were suspended.

12. Information relating to determination of the amount of subsidy on the expenses connected with payment of wage payment / benefit in case of technical idle time and/or idle time in the investigation of epidemiological situation of infection of COVID-19, is component of the statement and is confirmed by the signature of the subject of subsidizing. Information is provided on paper and is signed or goes to e-mail, using the digital signature, in the place of servicing according to Appendix to the Provision. In case of departure on the e-mail address, information shall be provided in format ".xls". The procedure for submission of information is stated in annex to the Statement.

13. The application is submitted after the submission of the tax report and payment of the income tax and other obligatory payments connected with the benefit/salary paid to the workers who are in technical idle time and/or idle time for tax period for which the subsidy is required.

14. The documents listed in Provision Item 16 are enclosed to the Application. If documents are not enclosed, they should be provided in the course of thematic tax audit.

15. Provision of subsidies is performed within 5 working days from the date of filing of application from which 3 days are intended for carrying out thematic tax control and decision making about provision of subsidies, one day is intended for creation of payment documents and their direction on execution in the State Treasury and one day for the actual payment of subsidies.

III. Actions of the beneficiary of subsidies

16) For confirmation of the right to subsidy copies of the following documents are represented:

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