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LAW OF THE REPUBLIC OF MOLDOVA

of April 24, 1997 No. 1164-XIII

About enforcement of Sections I and II of the Tax code

(as amended on 16-12-2020)

The parliament adopts this law.

Chapter I

It is excluded

Chapter II

It is excluded

 Chapter III Final and transitional provisions

Article 21. Entry into force

(1) Sections I and II of the Tax code become effective since January 1, 1998.

 (2) This law becomes effective from the date of publication, except for Articles 1-20, which become effective since January 1, 1998.

Article 22. Legal acts, invalid

From the date of entry into force of Sections I and II of the Tax code and articles 1-20 of this law to recognize invalid:

The law on the income tax of the companies No. 1214-XII of December 2, 1992 (The monitor of Parliament of the Republic of Moldova, 1993, No. 1, Art. 1; Official monitor of the Republic of Moldova, 1995, No. 2, Art. 18; No. 73, Art. 845);

The income tax act from physical persons No. 1218-XII of December 3, 1992 (The monitor of Parliament of the Republic of Moldova, 1992, No. 12, Art. 361; 1993, No. 4, Art. 95; Official monitor of the Republic of Moldova, 1994, No. 12, Art. 112; 1995, No. 2, Art. 21; No. 27, Art. 302; No. 45-46, of Art. 543; No. 73, Art. 849);

The taxation law of profit of banks and other credit institutes No. 490-XIII of June 8, 1995 (The official monitor of the Republic of Moldova, 1995, No. 43, Art. 484; No. 73, Art. 851; 1996, Art. No. 40-41, 375);

The law on declaring of the income by physical persons No. 662-XIII of November 23, 1995 (The official monitor of the Republic of Moldova, 1996, Art. No. 2-3, 20).

Article 23. Change of regulations

(1) to Suggest the President of the Republic of Moldova to bring the regulations into accord with Sections I and II of the Tax code.

(2) to the Government in two-month time:

a) provide to Parliament of the offer on reduction of the current legislation to compliance with Sections I and II of the Tax code and articles 1-20 of this law;

b) bring the regulations into accord with Sections I and II of the Tax code;

c) provide review and cancellation by the ministries and departments of the regulations contradicting Sections I and II of the Tax code and articles 1-20 of this law.

Article 24. Transitional provisions

(1) Before consolidation and regulation the Tax code of all taxes (duties) and charges listed in parts (5) and (6) article 6 of the Tax Code, the words "and other regulations adopted according to it" of the Tax code are understood as also legal acts, other regulations adopted according to them on those taxes (duties) and charges which are not regulated by appropriate sections of the Tax code, including the legal and other regulations adopted before enforcement of Sections I and II of the Tax code, and also the special legal acts fully or partially canceling tax amount (duties), collection, penalty fee and/or penalty or the changing repayment periods of tax (duty), collection, penalty fee and/or penalty. In addition, these words include regulations on the taxation of owners of the entrepreneurial patent according to the Law on the entrepreneurial patent No. 93-XIV of July 15, 1998 on collection of customs duty according to the Law on customs tariff No. 1380-XIII of November 20, 1997.

(2) Provisions of the legal acts specified in article 22 of this law are effective concerning the tax liabilities which arose till January 1, 1998.

(3) It is excluded

(4) It is excluded

(5) It is excluded

(6) the annuities received according to the insurance contracts of additional pension signed before entry into force of Sections I and II of the Tax code are not subject to the taxation.

(7) Voided.

(8) Voided according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(9) Voided according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(10) It is excluded

(11) Voided.

(12) as means of debt repayment on taxes the bills of exchange issued by the Ministry of Finance for benefit of the Russian joint stock company "Gazprom" on the conditions determined in Regulations on release, the address and repayment of bills of exchange for the purpose of settlement of debt of the Republic of Moldova for supply of natural gas in 1996 (appendix to the Agreement between the Republic of Moldova and the Russian joint stock company "Gazprom" about settlement of debt of the Republic of Moldova for supply of natural gas in 1996) and in Regulations on release, the address and repayment of bills of exchange for the purpose of settlement of debt of the Republic of Moldova for supply of natural gas in 1997 (appendix to the Agreement between the Republic of Moldova and the Russian joint stock company "Gazprom" about settlement of debt of the Republic of Moldova for supply of natural gas in 1997 are accepted).

(13) It is excluded

(14) Voided according to the Law of the Republic of Moldova of 12.04.2015 No. 71

(15) Are exempted from the tax discharge:

a) medical and production (labor) workshops under lunatic asylums of the Ministry of Health, work and social protection in which disabled people work;

b) Republican experimental center for prosthetics, orthopedics and rehabilitation of the Ministry of Health, work and social protection;

c) companies of penal institutions;

d) territorial cadastral authorities - according to the income directed to creation and functioning of guarantee fund of the Agency of the state services according to the income for accumulating of the means provided for covering of maintenance expenses and return of the external credit granted for implementation of the First cadastral project;

e) Apa-Canal Chisinau joint-stock company - according to the income estimated and reflected in special fund for the servicing and loan repayment received from the European Bank for Reconstruction and Development;

f) National Bank of Moldova according to the income.

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