LAW OF THE REPUBLIC OF MOLDOVA

of July 5, 2018 No. 118

About modification and amendments in some legal acts

The Parliament adopts this organic law.

Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments to make the following changes and addition:

1. 40) of Article 5 to state Item in the following edition:

"40) the Control and cash equipment - cash registers with fiscal memory, other information systems, including the electronic devices (like the terminal of cash payment, the cash-in terminal, the foreign exchange device, and also others, having special and identifiable application programs) with functions of cash registers intended for registration of cash transactions (cash calculations), storages, printouts, enciphering and transfer on the server of the State Tax Administration of financial and reporting information providing protection of working algorithms and the registered data from unauthorized changes.".

2. In Item c) parts (2) Article 8 of the word "devices and systems for registration of transactions with cash," shall be replaced with words "the control and cash equipment,".

3. Part (Article 14-1 to state 2) in the following edition:

"(2) Payments for compensation to workers or in their advantage, made by residents of information and technological parks based on the labor law and regulations containing regulations of labor right do not assume the additional income tax liabilities, levied from these payments according to this Section as this tax is included in the single tax regulated by Chapter 1 of the Section X.".

4. In Article 133:

in Item 21) parts (2) words "devices and systems of registration of cash calculations;" shall be replaced with words "the control and cash equipment;";

in Item 13) parts (4) words "devices and systems of registration of cash calculations," shall be replaced with words "the control and cash equipment,".

5. Add Article 367 with the following concept:

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