Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since  August 10, 2018 according to Item 10 of Appendix No. 4 of the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 26, 2014 No. 144

About approval of the Regulations on the size and the criteria of expense determination suffered and determined by the employer on the drive, food and professional education of the worker

For the purpose of implementation of Item a) Article 19 and part (19) article 24 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, the special edition), with subsequent changes and amendments, Item 3 of appendix 5 to the Law on the budget of the national social insurance for 2014 No. 329 of December 23, 2013. (The official monitor of the Republic of Moldova, 2014, Art. No. 17-23, 50), and also Item 32 of appendix 3 to the Law No. 1593-XV of December 26, 2002 on the size, procedure and payment due dates of fees of compulsory medical insurance (The official monitor of the Republic of Moldova, 2003, No. 1819, the Art. 57), with subsequent changes and amendments, DECIDES: the Government

1. Approve Regulations on the size and the criteria of expense determination suffered and determined by the employer on the drive food and professional education of the worker (is applied).

2. To the Ministry of Finance, the Ministry of Labour, Social Protection and Family, and also the Ministry of Health in two-month time to bring the regulations into accord with this Resolution.

Prime Minister

Iurie Leanca

Countersign:

Deputy Prime Minister,

Minister of Economic Affairs

 

Valeriu Lazer

Minister of Finance

Anatol Arapu

minister of work,

social protection and family

Valentina Buliga

Minister of Health

Andrey Usaty

Approved by the Order of the Government of the Republic of Moldova of February 26, 2014 No. 144

Regulations on the size and the criteria of expense determination suffered and determined by the employer on the drive, food and professional education of the worker

1. The regulations on the size and the criteria of expense determination suffered and determined by the employer on the drive, food and professional education of the worker (further - the Provision), set the mode of the income tax, fees of compulsory national social insurance and compulsory medical insurance in relation to the employer and the worker concerning the expenses incurred by the employer on the drive, food and professional education of the worker.

Section 1 Expenses on organized transportations of employees

2. The employer has the right to deduction of the expenses incurred for organized journey of workers, within the maximum average size in 25 lei (excluding VAT) to one worker for each day which is actually worked the transported worker. This maximum size is calculated as ratio between the monthly expenses incurred by the employer for ensuring organized journey of the workers, and number of persons employed transported within one month increased on the number of days during which workers were actually transported.

3. The criterion, stipulated in Item 2 this provision, is applied to organized transportations of workers with / on place of employment. This criterion is not applied in other cases of transportation of employees for the purpose of implementation of business activity for which tax regime is determined according to generally established procedure.

4. Payments within the maximum average size, stipulated in Item 2 this provision, are not considered as other payments and privileges provided by the employer from the point of view of the worker and the employer and will not lead to any additional tax liabilities, deduction or calculations for workers. In case of excess of the maximum average size, stipulated in Item 2 this provision, shall be considered as other payments and privileges provided by the employer to workers, only the amounts exceeding this size. In this case the employer is responsible for determination and distribution of the amounts exceeding average size and also for declaring and tax payment, fees of compulsory national social insurance and fees of compulsory medical insurance regarding excess, according to the current legislation.

5. The deduction of the expenses incurred according to requirements of Item 2 this provision is allowed in case of submission of the following supporting documents:

1) in case of the organization of transportation of workers directly the employer:

a) the internal order of the employer who establishes policy of transportation of workers;

b) route of the vehicle used for transportation of workers with / on place of employment, and also the list of the transported workers along each route for the corresponding month;

c) route sheets of the vehicle used for transportation of workers;

d) sheets of accounting of the used working hours (sheets of accounting of working hours of workers);

e) the documents confirming actually incurred expenses.

2) If the employer used services of the third parties, including using public transport, for transportation of the workers:

a) the internal order of the employer who establishes policy of transportation of workers;

b) the service provision agreement, in case of use of public transport. In other cases of use of services of the third parties, in addition to the service provision agreement, also the vehicle route is represented, and also the distance which the vehicle should pass along each route is specified;

c) the sheet of accounting of the used working hours (the sheet of accounting of working hours of workers);

d) tax delivery note/delivery note.

Section 2 Expenses on organized food of workers

6. The employer at whom the average monthly gross salary is equal or exceeds 3/4 sizes of the average monthly salary on the economy predicted for every year has the right to deduction of expenses on organized food of workers. According to this Item, the average monthly gross salary is estimated on the basis of monthly salary fund of the employer in relation to the average number of workers within this month.

7. If the criterion, stipulated in Item the 6th this provision, is observed, the maximum size permitted to deduction does not exceed 35 lei (excluding VAT) on one worker for each actually fulfilled day this worker.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.