ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 13, 2023 No. 344

About approval of the Regulations on issue of confirmation of income gained in the Republic of Moldova by physical persons - citizens of the Republic of Moldova

In pursuance of item provisions 13) h. (1) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication in Monitorul Oficial al Republicii Moldova, 2007, special release) PRIKAZYVAYU:

1. Approve Regulations on issue of confirmation of income gained in the Republic of Moldova by physical persons - citizens of the Republic of Moldova it (is applied).

2. From the effective date this order to declare invalid the Order GNS No. 82 of February 27, 2019 about issue of confirmation about the gained income and the tax liabilities which are withheld/paid from income gained in the Republic of Moldova by citizens of the Republic of Moldova for the purpose of representation to authorized bodies.

3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Approved by the Order of the State Tax Administration of the Republic of Moldova of September 13, 2023 No. 344

Regulations on issue of confirmation of income gained in the Republic of Moldova by physical persons - citizens of the Republic of Moldova

1. This Provision extends to physical persons - citizens of the Republic of Moldova who request confirmations of income gained in the Republic of Moldova for provision to competent authorities.

2. For receipt of confirmation the applicant/representative submits the application according to appendix No. 1 by the following methods:

a) in any management of tax servicing / Management of servicing of large taxpayers of the State Tax Administration with submission of the identity certificate;

b) on the e-mail address of the State Tax Administration (mail@sfs.md) with application of a copy of the identity certificate (front and the back), with observance of requirements to the digital signature of the document according to the Law on electronic identification and confidential services No. 124/2022;

c) in electronic form through the electronic SIA "e-Cerere" service, the "Statement for Confirmation of Income Gained by Citizens of the Republic of Moldova" module from SIA "Private Office of the Taxpayer" (in the presence at the taxpayer of the digital signature). In SIA "e-Cerere" confirmation of the income can be seen in the Section "Accepted the Statement", having opened the option "Confirmation";

d) through the Government portal of the citizen of mcabinet.gov.md, in the Section "Tax Situation", the option "Request Confirmation about the Income".

3. The following supporting documents if necessary are enclosed to the application:

- the copy of the purchase and sale agreement of capital asset in case of alienation of the main housing (Art. 20 of the item at-3) the Tax code);

- the copy of the purchase and sale agreement of capital asset in case of alienation of the car which was in property of the taxpayer at least three years before date of alienation, except for the vehicles having historical or ethnographic value (Art. 40 of h (5-1) Tax codes);

- the confirmation issued by the payer of the income on the income received in the form of royalty to physical persons at the age of 60 years and more in the field of literature, art and science (Art. 20 of the item z-11) of the Tax code);

- the confirmation issued by the payer of the income for others income sources, than stated above.

4. Confirmation is issued in time, not exceeding 5 working days from the date of filing of application.

5. In case of filing of application the physical person can request reflection in confirmation of the income of gross income (the total gained income) or net income (with exception of the income tax and deductions of the total gained income).

6. If the application is submitted by the representative, the copy of the identity certificate and the document confirming powers of this person (power of attorney) shall be attached to it.

7. Confirmation is issued on the gained income relating to tax period - to the closed calendar year following the results of which income gained by the applicant, except for the taxpayers intending to replace the permanent residence outside the Republic of Moldova for which the tax period will constitute all accounting tax period during which was resident is determined. For receipt of the confirmation relating to the previous tax period of the current year, the application can be submitted since February 1 of the current year for confirmation of the income on the salary and other payments gained from the payer of income. In case of confirmation of other income which needs to be declared the applicant the application can be submitted after submission of the Declaration of physical person on the income tax (CET form) till April 30 of the current year, except for taxpayers who intend to change the permanent residence from the Republic of Moldova.

8. Identification of the taxable incomes gained by physical persons - citizens of the Republic of Moldova, will be performed on the basis of information which is available in information system of the State Tax Administration, and in case of the income gained from free sources of income specified in Art. 20 of the Tax code, having provided the supporting documents specified in Item 3.

9. Identification of the income is performed on the following signs:

1) in case of the salary all income gained in the form of the salary and from income gained for provision of services and/or performance of works according to provisions of Art. 88 of the Tax code will be included.

Identification of the gained income will be performed according to data of information system of the State Tax Administration (The report of "Fisa de verificare an obligatiilor privind impozitul pe venit al persoanelor fizice" from the Information system "Tax reports").

2) For income gained within specific mode of the taxation in confirmation will be included:

a) in case of income gained from payments of residents of IT parks the income from payments of residents of IT parks for benefit of the applicant declared in Information on the salary and other payments performed by resident of the information and technological park for benefit of workers (ISAPTI form) is specified;

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