LAW OF THE REPUBLIC OF MOLDOVA

of April 22, 2021 No. 62

About organization of measures of support of business activity

The parliament adopts this organic law.

Art. 1. - In departure from provisions of the Tax code, Law on the size, procedure and payment due dates of fees of compulsory medical insurance No. 1593/2002 and the Law on the state system of social insurance No. 489/1999 the following is established for 2021:

1. Taxpayers - subjects of the taxation have the right to prolongation of term of submission of tax statements and repayment period of the tax liabilities on tax payment (duties), charges and other obligatory payments according to the corresponding tax statements if the head (his representative) and/or other official of the company owing to the job responsibilities obliged according to the procedure and to represent the terms established by the legislation tax statements and to settle the tax liability at the time of approach of deadline of submission of tax statements and repayment of the tax liability is on medical holiday in connection with treatment of the infection caused by the SARS-CoV-2 virus.

2. The right provided by this law is performed based on the application submitted to the State Tax Administration in the procedure established by it. The copy of the medical certificate and the confirmation issued by the family doctor of the fact that the bearer of the reference was on medical holiday in connection with treatment of the infection caused by the SARS-CoV-2 virus are enclosed to the application.

3. Based on the submitted documents the State Tax Administration according to internal regulations within 15-day term provides necessary adjustments concerning tax situation of the taxpayer in information system of the State Tax Administration.

4. The changed term represents date which is specified in the application submitted by the taxpayer to the State Tax Administration and which shall not go beyond 30 days from the date of entry into force of this law or from the term of submission of the corresponding tax statements and repayment of the corresponding tax liability. The corresponding reporting shall be submitted within this term, and also tax payment (duties), charges and other obligatory payments in the budget is performed.

Art. 2. - This law becomes effective from the date of publication in the Official monitor of the Republic of Moldova and the term of submission of tax statements and repayment of the tax liability on which comes in 2021 is applied to tax periods.

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