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LAW OF THE REPUBLIC OF MOLDOVA

of December 8, 2006 No. 389-XVI

About write-off of penalty fee and penalties

The parliament adopts this organic law.

The purpose of this law is stimulation of taxpayers for introduction of payments by them in the government budget, budgets of administrative and territorial units and funds of compulsory medical insurance by write-off of penalty fee and penalties on the taxes, charges and insurance premiums established by the current legislation and reflected in system of accounting of the bodies equipped with functions of tax administration.

Article 1. The used concepts

For the purposes of this law the used concepts mean the following:

taxpayers - persons specified in Item 2) of Article 5 of the Section I of the Tax code;

penalty fee - the amounts added for failure to pay in time in the government budget, budgets of administrative and territorial units and funds of compulsory medical insurance of the taxes, charges and insurance premiums established by the current legislation and reflected in system of accounting of the bodies equipped with functions of tax administration as of December 31, 2006 including the amounts which payment is delayed or spread (pererassrochena) according to the current legislation;

penalties - the amounts added as measure of responsibility for tax offenses and reflected in system of accounting of the bodies equipped with functions of tax administration as of December 31, 2006 including the amounts which payment is delayed or spread (pererassrochena) according to the current legislation;

debts - taxes, charges and fees in the funds of compulsory medical insurance established by the current legislation and reflected in system of accounting of the bodies equipped with functions of tax administration which are subject to repayment till December 31, 2006.

Article 2. Write-off

In departure from relevant provisions of the Tax code to write off penalty fee in the amount of 100 percent and penalties in the amount of 100 percent to taxpayers who as of December 31, 2006 have no the debt registered in system of accounting of the bodies equipped with functions of tax administration.

Article 3. Privileges

In case of application of the income tax to consider income gained as a result of write-off of penalty fee and penalties free.

Article 4. Final provisions

To the government:

in a month to develop and approve regulations on application of this law;

in three-months time after term, stipulated in Article 2, to provide publication in the Official monitor of the Republic of Moldova of total number of taxpayers which writes off penalty fee and penalties, and total sums of the written-off penalty fee and penalties.

 

Chairman of the parliament

Marian Lupu

 

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