of March 12, 2018 No. 221
About modification and amendments in 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
In pursuance of part provisions (2) articles VIII of the Law No. 123 of July 7, 2017 on modification and amendments in some legal acts (The official monitor of the Republic of Moldova, 2017, No. 252, the Art. 410), parts (5) article 92 of the Tax Code No. 1163-XIII of April 24, 1997 (repeated publication in the Official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments, and parts (2) articles XXXIV of the Law No. 288 of December 15, 2017 on modification and amendments in some legal acts (The official monitor of the Republic of Moldova, 2017, No. 464 - 470, the Art. 808) DECIDES: the Government
1. In 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 approved by the Order of the Government No. 697 of August 22, 2014. (Official monitor of the Republic of Moldova, 2014, Art. No. 256-260, 745), with subsequent changes and amendments, to make the following changes and additions:
1) in Item 8:
introduce subitem 1-1) of the following content:
"1-1) costs of coupons on food in that part in which it exceeds the deductible nominal value established in part (1) article 4 of the Law on coupons on food No. 166 of September 21, 2017.";
in the subitem 5) to state paragraph two in the following edition:
"if the property is property of the employer, its costs determined by each object provided for use in the amount of 0,0373 of percent of cost basis for each day of use.";
Indicator of K2 to state 2) in Item 48-1 in following edition:
"K2 - the size of fees of compulsory medical insurance.";
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