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LAW OF THE REPUBLIC OF MOLDOVA

of March 18, 2021 No. 35

About modification of some regulations

Considering the current epidemiological context and importance of acceptance of some timely measures, and also for the purpose of support of the population and business entities and mitigation of the consequences of pandemic of COVID-19 for their activities

The Parliament adopts this organic law.

Art. I. - Article 4 of the Law on enforcement of the Section III of the Tax code No. 1417/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to add with part (13-9) following contents:

"(13-9) during emergency state and/or emergency state in the field of public health import and/or delivery to territories of the country of vaccine from COVID-19, which was purchased from financial sources of the state are exempted from the VAT without the deduction right.".

Art. II. - In the Law on customs tariff No. 1380/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of January 1, 2007), with subsequent changes to make the following changes:

1. Add Article 28 with the Item z-4) of the following content:

"z-4) import of vaccine from COVID-19, which was purchased from financial sources of the state during emergency state and/or emergency state in the field of public health.".

2. To add notes to appendix 2 with Item 15 of the following content:

"15. Collection for implementation of customs procedures does not assess import of vaccine from COVID-19, which was purchased from financial sources of the state during emergency state and/or emergency state in the field of public health.".

Art. III. - (1) In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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