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LAW OF THE REPUBLIC OF MOLDOVA

of June 16, 2000 No. 1056-XIV

About enforcement of the Section VI of the Tax code

(as amended on 20-07-2023)

The parliament this organic law accepts the Section VI of the Tax code.

Article 1. Entry into force

The Section VI of the Tax code becomes effective since January 1, 2001.

Article 2. Recognition invalid

From the date of entry into force of the Section VI of the Tax code to declare invalid the Law on the land tax and procedure for the taxation No. 1245-XII of December 22, 1992.

Article 3. Change of regulations

To the government in two-month time:

a) provide to Parliament of the offer on reduction of the current legislation to compliance with the Section VI of the Tax code;

b) bring the regulations into accord with the Section VI of the Tax code;

c) provide review and cancellation by the ministries and departments of the regulations contradicting the Section VI of the Tax code.

Article 4. Final and transitional provisions

(1) the Tax liabilities on the land tax and the non-personal tax which arose till January 1, 2001 are regulated by the legislation existing at the time of emergence of the tax liabilities.

(2) Till January 1, 2025, in departure from provisions of the Tax code, application of the land tax and non-personal tax is regulated by provisions of parts (4) - (11) this Article and appendices 1 and 2 to this law.

(3) part Provisions (2) do not extend on:

a) the real estate intended for housing (apartments and individual apartment houses, the parcels of land on which those are located) in municipiums and the cities, including the settlements which are their part except villages (communes), - since January 1, 2007;

and-1) the real estate intended for housing (apartments and individual apartment houses, the adjacent parcels of land) in villages (communes) which are part of municipiums of Chisinau and Belts - since January 1, 2012;

b) garages and the parcels of land on which those are located, the earth of gardening partnerships with the structures located on them or without structures; real estate with other, than housing or agricultural, appointment - since January 1, 2010.

Since the dates specified in this part, the taxation of the corresponding property is performed according to provisions of the Tax code;

c) farmlands with  the structures located on them - since January 1, 2012;

d) other real estate estimated by territorial cadastral authorities at the estimated cost – since January 1, 2017.

(3-1) Real estate, the stipulated in Article 280 Tax codes which are not estimated by territorial cadastral authorities at the estimated cost are assessed with tax according to provisions of this law.

(4) Specific rates of the land tax and the non-personal tax are annually established by representative and authorized bodies of local public authority according to the provisions specified in appendices 1 and 2 to this law.

(4-1) State offices through the territorial departments to provide information collection, belonging to the specific rates of the land tax and the non-personal tax established by all representative and authorized bodies of local public authority and to transfer this information to the State Tax Administration for the publication on the official web page of organization.

(5) the Cost of taxable real estate is determined as follows:

- in case of the legal entities and physical persons registered as entrepreneurs, persons performing professional activity in the sphere of justice – on the basis of documents of financial accounting;

- in case of the physical persons which are not registered as entrepreneurs – based on the documents which are stored in archives of cadastral bodies and/or according to the inventory cost determined by the special commissions formed as a part of primeriya.

(6) Subjects of the taxation on the land tax and/or the non-personal tax are persons specified in Article 277, taking into account provisions of articles 283 and 284 of the Tax Code and appendix 2 to this law (regarding the non-personal tax).

(7) the Land tax is calculated as the work of specific tax rate on the number of ballo-hectares, hectares or on the area of the parcel of land belonging to legal entity or physical person it is estimated and paid in the following procedure:

a) the legal entities and physical persons performing business activity, except for peasant farms represent to the State Tax Administration calculation of the land tax and pay the annual amount of the land tax till September 25 of the current tax year inclusive. On the parcels of land received after August 31 of the corresponding tax period, this calculation is represented no later than March 25 of the year following after accounting tax year with payment of the land tax in the same terms, with payment of the land tax in the same terms. Calculation of the land tax is represented with compulsory use of the automated methods of the electronic reporting, according to the procedure, provided by part (2-1) articles 187 of the Tax Code;

b) for the physical persons which are not specified in Item a), and also for peasant farms calculation of the annual amount of the land tax and execution of notifications on the tax discharge are performed by services on collection of the local taxes and charges of primeriya according to the instruction approved by the Government. In municipiums of Chisinau and Belts, except for the cities and villages (communes) which are their part, calculation of the annual amount of the land tax and execution of notifications on the tax discharge are performed by territorial state tax authorities. Notifications on payment of the land tax are handed to the subject of the taxation not later than on June 15 the current financial year, and in case of the parcels of land received after March 31 of the current tax year inclusive – no later than February 1 of the year following after accounting tax year;

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