of December 29, 2022 No. 366
About modification of some regulations
The Parliament adopts this organic law.
Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:
1. In part (1) Article 338 of the word "on permanent or temporary basis in the Republic of Moldova", shall be replaced with words "on permanent, temporary basis or temporarily registered for testing in the Republic of Moldova,".
2. Add the code with Article 342-2 of the following content:
"Article 342-2. The special rules concerning tax period, procedure of payments and payment of collection in case of the cars which are temporarily registered for testing
In case of the cars which are temporarily registered for trial testing in departure from part (1) Article 340:
a) the tax period constitutes 90 days from the date of collection payment;
b) the rate of charge constitutes 25 percent from rate of charge, established according to appendix 1 to this Section;
c) after the term specified in Item and), subjects of the taxation pay collection for the tax period which remained in the corresponding calendar year in complete size according to Article 339.".
Art. II. - Article 9 of the Law on obligatory civil liability insurance for the damage caused by vehicles, No. 414/2006 (repeated publication: 2016, Art. No. 44-48, 85), with subsequent changes to add the official monitor of the Republic of Moldova with part (2-1) following of content:
"(2-1) in case of the vehicles which are temporarily registered for trial testing the conclusion of insurance contracts for the term of insurance is allowed less than 12 months, however there is at least 30 days.".
Art. III. - In article 9 of the Law on compulsory third party car insurance for the damage caused by vehicles, No. 106/2022 (The official monitor of the Republic of Moldova, 2022, Art. No. 129-133, 239) to make the following changes:
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