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LAW OF THE REPUBLIC OF MOLDOVA

of December 9, 2004 No. 414-XV

About interpretation of part (3) article 24 of the Law on enforcement of Sections I and II of the Tax code No. 1164-XIII of April 24, 1997

Based on Item c) article 66 of the Constitution of the Republic of Moldova the Parliament adopts this organic law.

(1) the Privileges provided by part (3) article 24 of the Law on enforcement of Sections I and II of the Tax code No. 1164-XIII of April 24, 1997 (further - the Law) (The official monitor of the Republic of Moldova, 1997, No. 62, Art. 524), are applied as follows:

1. For the privileges provided by Items a), b) and c) parts (3) article 24 of the Law, the term of 5 consecutive years is established irrespective of, the resident during this period gained the taxable income or suffered losses.

2. The privilege regulated by Item a), is provided since day of registration as resident of the free enterprise zone.

3. The privilege regulated by Item b), is provided since year in which income from production of agricultural products in the corresponding zone was gained.

4. The resident of the free enterprise zone can use privilege, stipulated in Item c) irrespective of whether it used other privilege earlier.

(2) the Syntagma "invested in development of zone" in Item c) parts (3) article 24 of the Law it is identical to syntagma "invested in fixed assets of the companies and/or in development of infrastructure of the free enterprise zone", used in Items c) and d) parts (13) article 49 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2001, No. 102-103, of the Art. 814) and in parts (3) and (4) article 8 of the Law on free enterprise zones No. 440-XV of July 27, 2001 (The official monitor of the Republic of Moldova, 2001, No. 108-109, of the Art. 834).

 

Chairman of the parliament

Eugenia Ostapcuc

 

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