of November 18, 2020 No. 827
About assessment and revaluation of real estate for the purpose of the taxation
Based on the Law No. 989/2002 on estimative activities (The official monitor of the Republic of Moldova, 2002, No. 102, the Art. 773), with subsequent changes, and also parts (5) article 279 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes, DECIDES: the Government
1) Regulations on real estate appraisal for the purpose of the taxation, according to appendix No. 1;
2) Regulations on revaluation of real estate for the purpose of the taxation, according to appendix No. 2.
2. To the agency of land relations and inventory and the Agency of the state services to take necessary measures for application of provisions of the above-stated regulations and in 3-month time from the date of publication of this resolution to bring the regulations into accord with them.
3. Declare invalid the Order of the Government No. 1303/2004 about approval of the Regulations on real estate appraisal for the purpose of the taxation (The official monitor of the Republic of Moldova, 2005, Art. No. 65-66, 407), with subsequent changes.
4. This resolution becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Deputy Prime Minister, Minister of Finance
Appendix No. 1
to the Order of the Government of the Republic of Moldova of November 18, 2020 No. 827
1. The regulations on real estate appraisal for the purpose of the taxation (further - the Provision) establish evaluation procedure of real estate for the purpose of the taxation by application of procedures of mass assessment and three methods of market assessment: method of the comparative analysis of sales, profitable method and costly method.
2. Assessment of unique real estate units and real estate units of special purpose is made by application of the procedure of the individual assessment established by Provisional regulations for assessment of real estate units is approved by the Order of the Government No. 958/2003.
3. In this Provision the following concepts are used:
type of the real estate unit - category to which refer the real estate unit depending on type of the current use. The type of use corresponds to preferential use of real estate object at the time of implementation of assessment, irrespective of its appointment;
the reference real estate unit - the real estate unit with certain technical characteristics used for determination of level of cost in estimative zones. For each type of real estate object the reference real estate unit is determined;
estimative zone - geographical zone within which the compared real estate units have equal value;
cost level - the project cost of real estate in certain estimative zone;
assessment model - the mathematical expression presented in the form of the table or the equation, describing ratio between the project cost of the real estate and cost factors determining it;
date of assessment - date for which the cost of real estate units in the course of assessment is calculated;
the market analysis - studying and consideration of market conditions of the real estate for determination of the factors influencing market value of the real estate unit using expert method and methods of statistic analysis;
market data - price information of sale and on payment on property hiring, the rent, paid in case of free transactions with real estate units which characteristics are known;
estimative factor - the characteristic of the real estate unit which influences its market value and is included in assessment model;
the structure - the building or construction which cannot be moved without prejudice to its appointment and consists of one or several parts constituting integrated whole. Signs of indivisibility are: general walls and the base with connection of parts, irrespective of appointment of the last and from construction materials of which they are made; in the absence of connection between parts of one structure sign of unity general purpose of structure, uniformity of materials from which walls, general staircases, single architectural completeness are put up can be;
the main structure - the structure on the parcel of land which is considered as the basic from the point of view of capital nature, architectural characteristics and appointment. On one parcel of land can be one and more main structures;
auxiliary structure - capital structure which is intended for ensuring the certain functions which are minor in relation to the main function of the main structure and which, thanks to the arrangement in close proximity to the main structure, creates together with it separate functional unit;
the apartment - the isolated room which is part of the apartment house consisting of living rooms, utility rooms and intended for permanent residence;
the automated system of assessment - the information system which is part of the automated information system "Inventory of Real Estate", based on the automated data processing, consisting of the integrated components which serve for collection, storage and data processing about the real estate units necessary for determination of their cost for the purpose of the taxation.
4. Objects of assessment are the real estate units registered in the Register of real estate, which are the taxation objects according to the tax legislation.
5. Assessment works are performed by cadastral bodies based on the agreements signed annually by the Agency of the state services with the Agency of land relations and inventory or with bodies of local public authority.
6. Assessment is carried out by types of real estate units and represents the first cost determination of the real estate objects relating to specific type.
7. Date of assessment is considered on June 1 year in which assessment works are carried out.
8. The real estate units and their components registered in the Register of real estate with the same type of use constitute unit of assessment which is estimated on the basis of single model of assessment. If components of real estate object have other appearance of use, they constitute separate unit of assessment.
9. Buildings and other objects attached to the parcel of land with the same type of use which are not component of the real estate unit form assessment unit together with the parcel of land.
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