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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of August 22, 2014 No. 697

About approval of the Regulations on income tax withholding from the salary and other payments performed by the employer for benefit of the worker and also payments for benefit of the physical persons which are not performing business activity, providing services and/or performing works

(as amended on 22-12-2020)

For the purpose of accomplishment of provisions of articles 15-1, 88 and 92 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

1. Approve Regulations on income tax withholding from the salary and other payments performed by the employer for benefit of the worker, and also payments for benefit of the physical persons which are not performing business activity, providing services and/or performing works it (is applied).

2. This Resolution comes into effect since September 1, 2014.

3. Recognize invalid the Order of the Government No. 10 of January 19, 2010. "About approval of the Regulations on income tax withholding from the salary and other payments performed by the employer for benefit of the worker and the forms confirming income tax withholding at payment source" (The official monitor of the Republic of Moldova, 2010, Art. No. 11-12, 53), with subsequent changes.

Prime Minister

Iurie Leanca

Minister of Finance

Anatol Arapu

Approved by the Order of the Government of the Republic of Moldova of August 22, 2014 No. 697

Regulations on income tax withholding from the salary and other payments performed by the employer for benefit of the worker and also payments for benefit of the physical persons which are not performing business activity, providing services and/or performing works

Chapter I. General provisions

1. The purpose of the Regulations on income tax withholding from the salary and other payments performed by the employer for benefit of the worker and also payments for benefit of the physical persons which are not performing business activity, providing services and/or performing works (further – the Provision) consists in regulation of procedure of payments, deduction and payment in the budget of the income tax withheld from the salary and from other payments performed by the employer for benefit of the worker and also payments for benefit of the physical persons which are not performing business activity, providing services and/or performing works according to provisions of the Tax code No. 1163-XIII of April 24, 1997.

2. Subjects of the taxation at payment source based on article 88 of the Tax Code, are:

1) the workers performing the work corresponding to certain specialty, qualification or position, and receiving the salary based on the individual employment contract;

2) the physical persons which are not performing business activity, providing services and/or performing works.

3. The taxation objects are:

1) for workers – the income in cash and/or not in cash, directed to payment in their advantage in the form of the salary (including awards and the provided privileges), except for releases and deductions to which workers have the right according to the Tax code, and also the income directed to payment in the form of other taxable sources of the income specified in article 18 of the Tax Code;

2) for the physical persons which are not performing business activity, providing services and/or performing works - the income in cash and not in cash, the privileges directed to payment by the employer in their advantage for rendering services or performance of works, and also provided, except for deductions to which these persons have the right.

4. The employer performing payment to the worker of the salary (including awards and the provided privileges), shall taking into account the releases and deductions required by the worker to which he has the right, to estimate, hold from these payments and to transfer into the budget tax in accordance with the established procedure.

5. Economic agents whose main activities consist in program implementation and corresponds to the types of activity provided in appendix 1 to the Law No. 1164-XIII of April 24, 1997 on enforcement of Sections I and II of the Tax code which pay the salary to the workers working on the specialties specified in appendix 2 to the specified law estimate and hold the income tax according to the procedure, established in part (21) article 24 of the specified law.

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