LAW OF THE REPUBLIC OF MOLDOVA

of December 16, 2020 No. 257

About modification of some regulations

The Parliament adopts this organic law.

Art. I. - In the Law on entrepreneurship and the companies No. 845/1992 (Monitor of Parliament of the Republic of Moldova, 1994, No. 2, of the Art. 33), with subsequent changes, to make the following changes:

1. In Article 6:

the paragraph "open accounts in banks for implementation of all types of settlement, credit, cash and other operations;" after the words "open accounts in banks" to add with the words "and/or payment accounts";

after the paragraph "open accounts in banks for implementation of all types of settlement, credit, cash and other operations;"

add Article with paragraphs of the following content:

"make in the relations with the companies cash payments in the amount of, not exceeding 10 000 lei on each transaction, but no more than 100 000 lei a month;

receive from citizens cash payments in the amount which is not exceeding 100 000 lei on each transaction on sales of goods or services;".

2. In Article 7 of the word "in financial institutions" shall be replaced with words "in banks and/or payment societies", and after the words "through financial bank system" to add Article with the words "and/or payment systems".

3. State Article 7-1 in the following edition:

"Article 7-1. Obligation of installation of terminals of cashless payment

1. Business entities (except savings and loan associations and non-bank credit institutions) shall establish terminals of cashless payment of the commercial banks and/or payment societies licensed by National Bank of Moldova till July 1 of the next year and to provide possibility of implementation of payments with their use in divisions (except networks of small retail trade) which sales volume within prior calendar year in wholesale and/or retail trade and/or rendering services with use of the control and cash equipment exceeded 500 000 lei.

2. Provisions of Item 1 are not applied if:

- in the specified divisions payments were made only in non-cash form, except for made by commercial banks;

- the specified divisions are in villages (communes), except the municipiums and the cities which are part.".

4. In Article 10:

state Item 5 in the following edition:

"5. Sanctions according to the legislation are applied to the companies, organizations and the organizations irrespective of their type of property and form of business making payments according to the financial liabilities cash including via the terminal of cash payment (cash-in terminal), in the amount which is in total exceeding monthly limit in 100 000 lei in defiance of established procedure of calculations in non-cash form.

The specified sanctions are not applied when implementing settlings with the citizens, business entities buying products of crop production and/or gardening and/or objects of flora from the physical persons which are not performing business activity with owners of entrepreneurial patents and with the national public budget when implementing calculations by specified persons with the national public budget, with the companies and the organizations, and also when implementing calculations by the companies and organizations which rights in this part are regulated by the Law on currency control No. 62/2008, regulations of National Bank of Moldova, except as specified implementation of calculations through intermediaries.";

state Item 5-1 in the following edition:

"5-1. Non-compliance with provisions of Article 7-1 attracts imposing of sanctions according to the legislation. Control of observance of provisions of Article 7-1 is exercised by the State Tax Administration.";

add Article with Item 9 of the following content:

"9. Restriction of the amount, stipulated in Article 6, is not applied in case of fee of cash into the accounts opened in banks, savings and loan associations or at the payment service providers authorized by competent authority including ATMs with receipt of payments.".

Art. II. - In part (3) article 9-1 of the Law on pharmaceutical activities No. 1456/1993 (repeated publication: The official monitor of the Republic of Moldova, 2005, 200), with subsequent changes, the words "the deputy director general selected on competitive basis according to the current legislation helps with its activities." two deputy directors general appointed to position and exempted or dismissed in the procedure established by the Government help shall be replaced with words Art. No. 59-61, "in its activities.".

Art. III. - Part (1) article 37 of the Law on the Constitutional court No. 317/1994 (1995, 8, Art. 86), with subsequent changes, to state the official monitor of the Republic of Moldova to No. in the following edition:

"(1) the Constitutional court has own budget which is component of the government budget.".

Art. IV. - Part (1) article 22 of the Law on judicial system No. 514/1995 (repeated publication: 2013, 62), with subsequent changes to state the official monitor of the Republic of Moldova to Art. No. 15-17, in the following edition:

"(1) Degrees of jurisdiction have own budget which is component of the government budget.".

Art. V. - Part (1) article 27 of the Law on the Highest trial chamber No. 789/1996 (repeated publication: The official monitor of the Republic of Moldova, 2013, as Art. No. 15-17, 64), with subsequent changes to recognize invalid.

Art. VI. - Article 27 of the Law on the Supreme council of magistracy No. 947/1996 (repeated publication: 2013, Art. No. 15-17, 65), with subsequent changes to add the official monitor of the Republic of Moldova with parts (3) and (4) the following content:

"(3) Conditions and payment procedure of work of the chairman of the Supreme council of magistracy and high councilors of magistracy, the elite from among judges, are established by the legislation on wages system in the budget sphere.

(4) High councilors of magistracy from among regular lecturers in law receive the remuneration equal of the one tenth salary of the chairman of the Highest trial chamber for each meeting in which they participate.".

Art. VII. - 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. In all text of the code of the word "the financial institution (its department or branch) shall", "financial institution (its department or branch) receiving", "the nearest financial institution (its department or branch) which shall", "financial institution (its department or branch) shall provide", "financial institution (its department or branch) stopping" and "financial institution" to replace respectively with the words "the bank (its department or branch) shall", "bank (its department or the branch) receiving", "the nearest bank (its department or branch) which shall", "bank (its department or branch) shall provide", "bank (its department or the branch) stopping" and "bank" in the corresponding number and case.

2. In Article 5:

in Item 15):

in the name of concept of the word "or permanent base" to exclude;

the subitem and) to state in the following edition:

"a) management place, division, office, factory, plant, workshop, and also mine, oil or gas well, pit or any other place of production of natural resources or cultivation of crops;";

in the subitem d) the words "as representation according to Item 20)" shall be replaced with words "in Item 15-1),";

the last offer to exclude;

add Article with Item 15-1) of the following content:

"15-1) V departure from Item provisions 15) the permanent mission does not assume implementation by the nonresident of the Republic of Moldova of types of activity of preparatory, auxiliary or other nature in the absence of the criteria of permanent mission listed in Item 15). Treat types of activity of preparatory, auxiliary or other nature, in particular:

a) use of constructions only for the purposes of storage or goods demonstration or products belonging to the nonresident;

b) stock keeping of the goods or products belonging to the nonresident only for the purposes of storage or demonstration;

c) stock keeping of the goods or products belonging to the nonresident only for the purposes of conversion by other person;

d) content of the permanent place of activities only for the purposes of purchase of goods by the nonresident;

e) content of the permanent place of activities is exclusive for the purpose of collection and/or distribution of information, marketing, advertizing or market research of goods (services) realized by the nonresident if such activities are not the main (regular) activities of the nonresident;

f) content of the permanent place of activities for the purposes of agreement signature by person on behalf of the nonresident if agreement signature happens according to detailed written instructions of the nonresident;

g) implementation of the activities provided by the subitem b) Item 15), no more than within six months.";

20) to declare Item invalid;

in the subitem b) Item 28) words "The law on public associations No. 837-XIII of May 17, 1996;" shall be replaced with words "The law on non-profit organizations No. 86/2020;".

3. In Article 12:

in Item 3) to exclude the words "according to part (2) Article 57";

Item 14) after the first offer to add with the offer: "The prize received through networks of electronic communications represents the total amount withdrawn from the game account.", and the words "or in the gamblings organized through networks of electronic communications" to exclude.

4. In Item and) Article 15 of the word of "the family doctors owners of practice performing independent professional activity" shall be replaced with words "persons performing professional activity in the field of justice and in the field of health care".

5. In Item and) parts (Article 15-2 of the word "with article 30 of the Law on public associations No. 837/1996 and article 5 of the Law on funds No. 581/1999," shall be replaced with words 3) "with the Law on non-profit organizations No. 86/2020,".

6. In Article 20:

add the Item p-1) with words ", except for the prizes received through networks of electronic communications;";

add Article with the Item z-19) of the following content:

"z-19) the dividends received by legal resident persons from other legal resident persons, except for dividends from the retained earnings got in tax periods of 2008-2011 inclusive.".

7. Part Item 3-1) (Article 21 after the words "from the bank account" to add 3) with the words "and/or payment account".

8. In Article 24:

part (to add 8) with the offer:

"Provisions of this part do not extend to the relations between members of the same cooperative or the same group of agricultural producers, and also to the relations of cooperative or group of agricultural producers with their members.";

in part (15) the first offer to add with words ", funds and other associations representing business activity.";

part (19-2) after the words "Without prejudice to Provisions of This Article" to add with words ", except for parts (1),".

9. In Article 26-1:

part (to add 11) after words of "the estimated amount of property hiring, lease" with words ", operational leasing";

part (to add 17) after the words "for the purpose of the taxation" with words ", procedure for determination of the expense amounts permitted to deduction connected with repair and also method of determination of tax result in case of disposal from the company of fixed assets".

10. In part (articles 33 of figure "24000" to replace 1) with figures "25200".

11. In Article 34:

part (to recognize 1) invalid;

in part (figures "18000" to replace 2) with figures "18900";

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