ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of June 17, 2026 No. 321

About modification of some orders of the Government (concerning area of the taxation)

Based on part (6) articles XIII of the Law No. 318/2025 on modification of some regulations (in the field of the taxation) (The official monitor of the Republic of Moldova, 2025, Art. No. 659-661, 792), with subsequent changes, and parts (2) articles V of the Law No. 335/2025 on modification of some regulations (simplification of procedure for business) (The official monitor of the Republic of Moldova, 2025, Art. No. 55-58, 18), the Government DECIDES:

1. Item 38-1 of the Regulations on repayment of the tax liability by compensation and/or compensation of money approved by the Order of the Government No. 235/2017 (2017, 127, Art. 304), with subsequent changes, to state the official monitor of the Republic of Moldova to No. in the following edition:

"38-1. In case of return of the state fee according to provisions of Items d) and e) parts (1) article 7 of the Law No. 213/2023 on the state fee the decision passed by the body which considered the claim goes to the State Tax Administration within one working day from the date of its removal. The State Tax Service processes payment documents and performs duty drawback within four working days from the date of decision.".

2. In the Order of the Government No. 693/2018 about determination of the tax liabilities on the income tax (Official monitor of the Republic of Moldova, 2018,№295-308, Art. 834), with subsequent changes, to make the following changes:

2.1. in appendix No. 1:

2.1.1. add Item 30 with the following offer "Expenses, losses or bad debts which were not subtracted earlier however were compensated during tax period, do not join in gross income of the taxpayer.";

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