LAW OF THE REPUBLIC OF MOLDOVA

of February 18, 2000 No. 827-XIV

About Fund of support of the population

The parliament adopts this organic law.

Chapter I General provisions

Art. 1. - The fund of support of the population is created for financing of partial compensation of expenses on transportation of bodies of the died persons from abroad - citizens of the Republic of Moldova and financing of dining rooms of the public assistance.

Art. 2. - Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

Art. 3. - Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

Chapter II Fund of support of the population and management of fund

Art. 4. - (1) Sources of financing of Fund of support of the population are:

ceased to be valid;

b) airport collection - in the amount of 50 percent from monthly accumulated amount from collection on upgrade of the airport;

c) ceased to be valid;

d) transfers from additional obligatory fare in the amount of percent 0,1 from the amount paid upon purchase by physical persons for cash money of cash foreign currency and travel checks in foreign currency in exchange currency cashes and in the licensed banks performing cash exchange currency transactions with physical persons including by means of foreign exchange devices;

e) the sponsorship, donations and other receipts which are not contradicting the legislation;

f) ceased to be valid according to the Law of the Republic of Moldova of 17.08.2023 No. 256

(2) Subjects of the taxation are:

ceased to be valid;

b) the subject of airport collection - the legal entity who manages the assets which are in economic management of GP "International Airport Chisinau";

c) ceased to be valid;

d) the subject of additional obligatory fare - the legal entity performing cash exchange currency transactions with physical persons upon purchase by physical persons for cash money of cash foreign currency and travel checks in foreign currency.

(3) the Business entities specified in Item b) parts (2), shall list monthly to the 25th following for reporting, the cumulative amounts into the account of Fund of support of the population which administers Agency on management of highly specialized social services.

(4) the Business entities specified in Items b) and d) parts (2), shall represent to the State Tax Administration monthly to the 25th following for reporting, payment report in Fund of support of the population for the form established by the State Tax Administration. The payment report in the relevant fund is submitted with compulsory use of the automated methods of the electronic reporting according to the requirements established by part (2-1) articles 187 of the Tax Code.

(5) the Subjects levying the additional obligatory fare specified in Item d) parts (1), the cumulative amounts into treasurer accounts of territorial agencies of the public assistance and into treasurer accounts of the structures responsible for the public assistance in municipium of Chisinau and autonomous territorial education Gagauzia, according to procedure for transfer of payments by means of treasurer system of the Ministry of Finance shall list monthly to the 25th day of the next month.

(6) the Payments provided by Items b) and d) parts (1), are administered by the State Tax Administration according to the procedure, similar established for administration of taxes and fees, according to the tax legislation.

(7) in case of failure to pay, reduction and/or untimely implementation of payments the State Tax Administration applies the measures provided by the Section V of the Tax code.

Art. 5. - Fund of support of the population is used for financing:

1) partial compensation of expenses on transportation from abroad bodies of the died persons - citizens of the Republic of Moldova.

2) voided according to the Law of the Republic of Moldova of 17.08.2023 No. 256

2-1) voided according to the Law of the Republic of Moldova of 17.08.2023 No. 256

3) dining rooms of the public assistance.

Art. 5-1. - (1) the Financial resources specified in Item b) parts (1) Articles 4, are used for financing of partial compensation of expenses on transportation of bodies of the died persons from abroad - citizens of the Republic of Moldova.

(1-1) Voided according to the Law of the Republic of Moldova of 17.08.2023 No. 256

(2) the Financial resources specified in Item d) parts (1) Articles 4, are used for financing of the dining rooms of the public assistance specified in Item 3) of Article 5.

Art. 6. - (1) the Agency on management of highly specialized social services quarterly represents to the Ministry of Labour and Social Protection and the Ministry of Finance reports on transfer of financial resources from Fund of support of the population.

(2) the Territorial agencies of the public assistance, structure responsible for the public assistance in municipium of Chisinau and autonomous territorial education Gagauzia, quarterly submit to Agency on management of highly specialized social services reports on use of financial resources from Fund of support of the population.

Art. 6-1. - (1) the Agency on management of highly specialized social services transfers financial funds for financing of partial compensation of expenses on transportation of bodies of the died persons from abroad - citizens of the Republic of Moldova by means of government electronic payment service (MPay) it agrees the regulatory base approved by the Government. Accounting of payments is performed by Agency on management of highly specialized social services.

(2) the Expenses connected with provision of services on distribution become covered from the government budget based on contracts on distribution of the payments by means of the Government electronic payment service (MPay) signed between the Ministry of Finance, Agency on management of highly specialized social services and public organization "Agency of Electronic Control" according to the law on the government budget for the corresponding year.

Chapter III

Voided according to the Law of the Republic of Moldova of 15.12.2017 No. 288

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