of December 4, 2020 No. 224
About modification of some regulations
The Parliament adopts this organic law.
Art. I. - In 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 to make the following changes:
1. Add Article 20 with the Item z-18) of the following content:
"z-18) the payments made by the employer for testing of workers for the purpose of detection of the SARS-CoV-2 virus.".
2. Add Article 24 with part (25) the following content:
"(25) the deduction of the expenses incurred by the employer for testing of workers for the purpose of detection of the SARS-CoV-2 virus Is allowed.".
Art. II. - Appendix 3 to the Law on the state system of social insurance No. 489/1999 (2000, Art. No. 1-4, 2), with subsequent changes, to add the official monitor of the Republic of Moldova with Item 41) of the following content:
"41) the payments made by the employer for testing of workers for the purpose of detection of the SARS-CoV-2 virus.".
Art. III. - The article XXI of the Law on organization of some measures of support of business activity and about modification of some regulations No. 60/2020 (2020, Art. No. 108-109, 186), with subsequent changes, to add the official monitor of the Republic of Moldova with part (4) the following content:
"(4) In departure from provisions of the Law on the size, procedure and payment due dates of fees of compulsory medical insurance No. 1593/2002 - from the salaries and other payments relating to the periods till December 31, 2020, and paid since January 1, 2021 for benefit of workers / other physical persons for executed work/provision of services, - as the fees of compulsory medical insurance paid by workers and the fees of compulsory medical insurance paid by employers are estimated and paid according to the legislation existing for December 31, 2020.".
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.