ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of August 26, 2025 No. 539

About modification of appendix No. 1 to the Order of the Government No. 693/2018 about determination of the tax liabilities on the income tax

Based on part provisions (19) and Item c) parts (19-3) articles 24 of 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, and also Item h) article 6 of the Law No. 136/2017 on the Government (The official monitor of the Republic of Moldova, 2017, No. 252, the Art. 412), with subsequent changes, DECIDES: the Government

1. In the Regulations on determination of the tax liabilities on the income tax of the legal entities and physical persons performing business activity approved by the Order of the Government No. 693/2018 (Official monitor of the Republic of Moldova, 2018, Art. No. 295-308, 834), with subsequent changes, to make the following changes:

1.1. add with Item 39-1 of the following content:

"39-1. In departure from Item 39 the employer in the field of agricultural industry which during the accounting period performs at least 70% of the types of activity provided in groups 01.1-01.6 Qualifiers of types of economic activity of Moldova and whose workers have the average monthly gross salary equal or exceeding 9 000 lei have the right to deduction of expenses on organized food of workers. In the context of this Item the average monthly gross salary is estimated proceeding from monthly salary fund of the employer in relation to the average number of workers within this month.";

1.2. add Chapter V with Section 2-1 of the following content:

"Section 2-1. Deduction of the expenses on expense recovery incurred by workers in structures on acceptance of tourists in the rural zone of the Republic of Moldova, including the expenses connected with vouchers for rest

44-1. The deduction of the expenses incurred and determined by the employer within the extreme size provided in Item c) parts is allowed (19-3) articles 24 of the Code, for:

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