of December 29, 2022 No. 376
About provision of tax and customs privileges for import and/or deliveries of the goods and/or services intended for implementation of the "Safety of Water Supply and the Sewerage in Moldova" Project
The parliament adopts this organic law.
Art. 1. - (1) In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 commodity import and/or the services intended for implementation of the "Safety of Water Supply and the Sewerage in Moldova" Project realized based on the Financial agreement between the Republic of Moldova and International Development Association in the amount of 44, of 1 million euros signed in Washington on April 21, 2022 to exempt from payment of the VAT without the deduction right, from customs duty payment and collection for implementation of customs procedures.
(To Exempt 2) from payment of the VAT with the right of deduction of delivery of the goods and/or services intended for implementation of the specified project.
(3) the Procedure for application of the corresponding tax and customs privileges is established by the Government.
Art. 2. - 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.
Chairman of the parliament
Igor to Groce
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