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LAW OF THE REPUBLIC OF MOLDOVA

of December 8, 2006 No. 390-XVI

About write-off of penalty fee and penalties

The parliament adopts this organic law.

The purpose of this law is stimulation of taxpayers to entering of payments into the budget of the national social insurance by write-off of the penalty fee and penalties established by the current legislation and reflected in system of accounting of territorial structures of National cash desk of social insurance by it (further - NKSS).

Article 1. The used concepts

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

taxpayers - persons specified in Item b) parts (2) article 30 of the Law on the state system of social insurance N489-XIV of July 8, 1999;

penalty fee - the amount added for failure to pay in time fees of compulsory national social insurance in the budget of the national social insurance as of December 31, 2006 and reflected in system of accounting of territorial structures of NKSS;

penalty - the amount added as measure of responsibility for understating of the size of fees of compulsory national social insurance or for understating or concealment of the salary fund and other payments from which the corresponding fees, and NKSS reflected in system of accounting of territorial structures are subject to charge;

debt - the fees of compulsory national social insurance established by the current legislation, due for settlement till December 31, 2006 and reflected in system of accounting of territorial structures of NKSS.

Article 2. Write-off

Write off penalty fee in the amount of 100 percent and penalties in the amount of 50 percent to the taxpayers who do not have debts on fees of compulsory national social insurance as of December 31, 2006.

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 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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