ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of February 22, 2021 No. 34

About introduction of amendments to some Orders of the Ministry of Finance

In pursuance of provisions of the h. (5) Art. 92 and h. (8) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication in Monitorul Oficial al Republicii Moldova, 2007, special release of February 8 2007), and taking into account the changes made by the Law No. 257 of December 16, 2020 on modification of some regulations (Monitorul Oficial al Republicii Moldova, 2020, to Art. No. 353-357, 288), I ORDER:

1. In appendix No. 1 to the Order of the Ministry of Finance No. 40 of March 9, 2020 about approval of the standard form of the Report on tax on the income of business entities of the sector of the small and medium companies (Monitorul Oficial al Republicii Moldova, 2018, No. 87-93, the Art. 300) indicator 2.1 to add with the text "or the grants provided by the item z-2) and z-12) of Art. 20 of the Tax code".

2. In the Order of the Ministry of Finance No. 08 of January 15, 2018 about approval of the standard form of the Declaration on the income tax for the non-commercial organizations (Monitorul Oficial al Republicii Moldova, 2018, No. 27-32, of the Art. 94) to make the following changes:

1) In appendix No. 1 the heading "Category of the Taxpayer" after category "In "Fund" to add with category "B1 "Private institution";

Item 22 to add 2) In appendix No. 2 with the text "Only the positive result is specified, and in case of calculation of negative indicator "0" is specified.

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