ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 27, 2024 No. 143

About approval of the standard form of the Declaration on tax on the income of business entities - subjects of the sector of small and medium scale enterprises (the SIMM24) form

In pursuance of provisions of h (4) Art. 54-4 of the Tax code No. 1163/1997 (repeated publication in Monitorul Oficial al Republicii Moldova, on February 8, 2007, special release), and also in connection with the amendments made by the Law No. 214/2024 on modification of some regulations (relating to budget and tax and customs policy) (Monitorul Oficial al Republicii Moldova, 2024, to Art. No. 355-357, 545), I ORDER:

1. Approve:

1) the Declaration on tax on the income of business entities - subjects of the sector of small and medium scale enterprises (the SIMM24) form, according to appendix No. 1 to this order;

2) the Procedure for filling of the Declaration on tax on the income of business entities - subjects of the sector of small and medium scale enterprises (the SIMM24) form, according to appendix No. 2 to this order.

2. The last accounting period according to the SIMM20, form of the Minister of Finance No. 40/2020 approved by the Order on approval of the standard form of the Report on tax on the income of business entities of the sector of small and medium scale enterprises is the tax period of 2023.

3. This order becomes effective from the date of its publication in Monitorul Oficial al Republicii Moldova, and the accounting period in the SIMM24 form is the tax period since 2024.

4. Taxpayers for whom the obligation on submission of the reporting arose before approval and publication of this order submit the Report according to the form operating for date of representation.

Appendix No. 1

See Appendix No. 1

Appendix No. 2

See Appendix No. 2

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