of March 26, 2026 No. 41
About modification of some regulations (support of business activity)
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 Item and) parts (3) and in part (3-1) Articles 54-1 of the word "one million 1,5" shall be replaced with words "one million 1,7".
2. In part (articles 84 of figure "2023-2025" to replace 6) with figures "2023-2026".
3. In part (11) Article 87 the offer "The corrected declarations provided after this term are not taken into account if one of the purposes of correction is change of possibility of application of this part." to exclude.
4. In the paragraph the second Item b) Article 96 of the word "on the goods registered in the State register of medical products" to exclude.
5. Part (Article 197 to add 4) with words ", and also concerning the outstanding amount of the taxpayer which is not exceeding outstanding amount of the organizations financed from the budget within the funds for the expenses compensated from the budget by means of direct financing or to which goods for which works are performed and/or to which services are rendered were delivered allocated for these purposes".
6. Add Article 229 with part (9) the following content:
"(9) Suspension of transactions on bank and/or payment accounts is not applied to the outstanding amount of the taxpayer which is not exceeding outstanding amount of the organizations financed from the budget within the funds for the expenses compensated from the budget by means of direct financing or to which goods for which works are performed were delivered allocated for these purposes and/or services are rendered.".
7. In part (Article 260 of the word "the penalty in the amount of 12 to 15 percent of not declared (underestimated) amount of the taxable income is imposed." shall be replaced with words 6) "the penalty in the amount of 1000 to 10 000 lei is imposed.".
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