ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 29, 2024 No. 60

About approval of the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code
(DAP24) form

According to the h. (5) Art. 69-5 and h. (4) Art. 83 of the Tax code No. 1163/1997 (it is published in Monitorul Oficial al Republicii Moldova, special release of February 8, 2007). PRIKAZYVAYU:

1. Approve:

1) the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code (The DAP24) form, according to appendix No. 1;

2) the Procedure for filling of the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code (The DAP24) form, according to appendix No. 2.

2. The last accounting period according to the Declaration on the income tax of persons performing professional activity in the sphere of justice (The DAJ17) form, the Minister of Finance No. 09 approved by the Order of January 15, 2018 and with the Declaration on the income tax for persons performing professional activity in the field of health care (The DASS19) form, the Minister of Finance No. 146 approved by the Order of November 4, 2019, is tax period of 2023.

3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova, and the first accounting period according to the approved forms, the tax period of 2024 is.

4. Taxpayers at whom obligations on submission of the reporting arise before approval and publication of this order represent the Declaration according to the form operating for date of representation.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of May 29, 2024 No. 60

The declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code (the DAP24) Form

See the Declaration

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of May 29, 2024 No. 60

Procedure for filling deklaratsiio the income tax of persons performing professional activity in compliance with Chapter 10-1 of the Tax code

1. In the line "Tax period" the tax period behind which the Declaration on the income tax is submitted (further - the Declaration) is specified.

2. In the line "Name of the Taxpayer" the name of the taxpayer (person performing professional activity in compliance with Chapter 10-1 of the Tax code) which is filling in the declaration which shall correspond to the data of registration of activities specified in the registers which are kept competent authority is specified.

3. In the line "Fiscal Code" the fiscal code assigned according to the current legislation is specified.

4. In the line "Area Code" the settlement code - places of activities is specified (management) which corresponds to the data of registration of activities specified in the State tax register.

5. In the heading "Category of the Taxpayer" it is noted by putting down of sign "" the corresponding letter.  

The category "A" - "G" will be chosen by persons performing professional activity in the sphere of justice, in one of forms of the organization of professional activity according to Art. 5 of item 36-2) of the Tax code.

The category "H" will be chosen by the persons performing professional activity in health sector, performing independent profession of a physician in one of the forms of the organization of professional activity provided by the Law on health protection No. 411/1995.

6. Unit of measure of the indicators reflected in the Declaration is the Moldovan leu, the amounts should be specified in lei, and decimal part should be rounded to the next integer.

7. In line 010 the amount of the income or losses received by person performing professional activity according to Chapter 10-1 of the Tax code for the current tax period is reflected. The result received according to accounting data which is determined as difference from income amount, specified in line 0101, and the expense amounts reflected in line 0102 Declarations is reflected. In case of receipt of financial loss, the received result in line 010 is reflected with minus sign "-".

8. In line 0101 the total amount of income gained by person performing professional activity according to Chapter 10-1 of the Tax code for the current tax period is reflected.

In case of persons performing professional activity in health sector the line 0101 joins income gained under the agreements signed with National medical insurance company on rendering primary medical care specified in line 01011, and other income specified in line 01012.

9. The line 01011 is filled only with persons performing professional activity in the field of health care. Total amount of income gained under contracts with the National company of medical insurance is reflected.

10. The line 01012 is filled only with persons performing professional activity in health sector. Total amount of income gained from other payments permitted by the legislation connected with professional activity in the field of health care is displayed.

11. In line 0102 the total amount of the expenses connected with implementation of professional activity according to Chapter 10-1 of the Tax code is reflected.

12. In line 020 the total amount of adjustments (increases / umensheny) the income, according to regulations of the tax legislation on the income tax is specified.

13. In line 030 the total amount of adjustments (increases / umensheny) expenses determined according to the tax legislation by the income tax with use of data of appendix 1D is reflected.

14. The indicator of line 040 is determined in the settlement way: "line 010 + line 020 - line 030".

15. In line 050 the expense amount, connected with donations on the charitable purposes or sponsorship as in cash, and in not cash form which are deductible according to article 36 of the Tax Code is reflected.

16. In line 060 the total amount of the expenses which are not documented which are deductible according to the h is reflected. (10) Art. 24 of the Tax code.

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