of April 27, 2023 No. 96
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 (Article 21 of the word "in qualified non-state" shall be replaced with words 2) "in optional".
2. To state the name of Chapter 10 of the Section II in the following edition:
"Chapter 10 Taxation of the optional pension funds".
3. State Article 64 in the following edition:
"Article 64. Optional pension funds
The funds created and operating according to the Law on the optional pension funds No. 198/2020 are considered as the optional pension funds.".
4. In parts (1) and (Article 66 of the word "in non-state pension fund" shall be replaced with words 2) "in the optional pension fund".
5. In the name and contents of Article 68 of the word of "non-state pension fund" shall be replaced with words "the optional pension fund".
6. In Article 69:
in the name of Article of the word "Qualified Non-state Pension Fund" shall be replaced with words "The optional pension fund,";
part (to recognize 1) invalid;
in parts (2) and (3) word "in qualified non-state pension fund", shall be replaced with words "in the optional pension fund,".
7. Item p) parts (Article 71 to state 1) in the following edition:
"p) the payments performed by optional pension resident funds;".
8. The subitem f) Item 12) parts (Article 103 to state 1) in the following edition:
"f) the services connected with management of collective investment of the organizations and the optional pension funds;".
Art. II. - Part (23-2) articles 24 of the Law on enforcement of Sections I and II of the Tax code No. 1164/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to recognize invalid.
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