LAW OF THE REPUBLIC OF MOLDOVA

of July 26, 2018 No. 178

About modification of 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 to make the following changes:

1. Part (articles 14 after the words "in Chapters 10-1 and 10-2" to add 3) with words ", Article 88-1".

2. Item a) Article 15 to state in the following edition:

"a) for physical persons, individual entrepreneurs and family doctors - the owners of practice performing independent professional activity - in the amount of 12 percent of annual leviable earnings;".

3. In Item d) Article 19 of the word "basic rate" shall be replaced with words "weighted average interest rate", the words "the interest rate applied to short-term transactions of monetary management", - the words "the interest rate applied on the credits with repayment period more than 12 months", and the words "interest rate for long-term loans" - the words "interest rate for term loans".

4. In Article 33:

in part (figures "11280" to replace 1) with figures "24000";

in the prolog of part (figures "16800" to replace 2) with figures "30000".

5. In part (articles 34 of figure "16800" to replace 2) with figures "18000".

6. In Article 35:

part (to state 1) in the following edition:

"(1) release on each dependent in the amount of 3000 lei a year, except for persons with limited opportunities owing to inborn disease or disease since the childhood, persons with the heavy and expressed restriction of opportunities on which release constitutes 18000 lei a year is provided to the Taxpayer (physical resident person).";

Item b) parts (to add 2) with the offer: "When calculating the income the amount of the benefits paid for the account of means of the government budget to persons with limited opportunities owing to inborn disease or disease since the childhood and persons with the heavy and expressed restriction of opportunities is not considered.".

7. "The income which gained during tax period assessed in compliance" to add Article 35-1 after words with the words "with Article 88-1 and".

8. In part (Article 40 of the word to "50 percent" shall be replaced with words 7) to "20 percent".

9. Item b) parts (Article 83 to state 2) in the following edition:

"b) the physical resident persons (citizens of the Republic of Moldova, foreign citizens and stateless persons, including members of partnerships and shareholders of investment funds) deducting percentage share of the income tax transferred annually into the budget;".

10. Part (6) Article 88 to recognize invalid.

11. Add the law with Article 88-1 of the following content:

"Article 88-1. The taxation of payments for compensation of workers in the field of taxi motor transportation transportations of passengers

(1) In departure from provisions of Article 15 and article 88 the employers in the field of taxi motor transportation transportations of passengers paying the salary (including awards and the provided privileges) shall estimate and pay to the worker-driver performing taxi motor transportation transportations of passengers to the budget the income tax in the amount of fixed rate of 500 lei monthly on each worker from the income which is not exceeding 10000 lei.

(2) the Amount of the monthly income exceeding established in part (1) the limit, is subject to the taxation in general procedure, stipulated in Clause 88, since the first leu of exceeding using the rates of tax established in Article 15.

(3) in case of the workers employed after representation of the list to the State Tax Administration according to part (14) Articles 92, calculation and payment of the income tax, according to this Article, in month in which they were employed is performed in proportion to the days which remained until the end of month proceeding from the size of the income specified in part (1).

(4) the Income from other types of activity of the physical persons specified in part (1), is subject to the taxation in the general procedure established by this Section.

(5) If the physical person employed as the driver performing taxi motor transportation transportations of passengers combines two positions at the same company in the field of taxi motor transportation transportations of passengers, the income from other activities is subject to the taxation in generally established procedure.

(6) For other employee categories, others what specified in part (1), the taxation mode by the income tax from the salary in general procedure, stipulated in Clause 88 is applied.

(7) the Estimated tax is paid monthly to the government budget in the terms established in part (14) Article 92. For the workers employed after the reporting period, the tax is paid until the end of month under report in proportion for the period between reports and completely for the next month. In case of dismissal of workers during month under report the tax paid for them does not return and is not transferred to the account of other taxes (duties) and charges.

(8) the Amount of the monthly income gained by the workers providing services in implementation of taxi motor transportation transportations of passengers is considered the salary taxed without the need for declaring and additional payment of the income tax from the salary.".

12. In Article 89 of the word to "15 percent" shall be replaced with words to "12 percent".

13. In part (to replace 3-3) Articles 90-1 of the word "18 percent" in both cases with the words "12 percent".

14. Add Article 92 with part (14) the following content:

"(14) In departure from part (2) the employers in the field of taxi motor transportation transportations of passengers specified in Article 88-1, to the 25th preceding month under report submit monthly to the State Tax Administration the report on the calculation of the income tax, fees of compulsory national social insurance and fees of compulsory medical insurance for the workers-drivers performing taxi motor transportation transportations of passengers, according to the procedure approved by the Ministry of Finance, with compulsory use of the automated methods of the electronic reporting. In case of employment of persons after submission of the report and to the 25th of month under report employers shall submit the additional report in day of employment.".

15. Item b) Article 96 to add with subitems of the following content:

"10 percent - on services in placement, irrespective of comfort level, in hotel, hotel apartment, motel, on tourist country house, in bungalow, tourist boarding house, agrotourist boarding house, camping, based on rest or in the summer camp, for business entities whose operating activiies consist only in placement and ensuring public catering according to the Section I of the Qualifier of types of economic activity of Moldova;

10 percent - on food, except for excise goods, delivered by business entities whose operating activiies consist only in placement and/or ensuring public catering according to the Section I of the Qualifier of types of economic activity of Moldova.".

16. In Article 129:

Item 6) after the word of "collection" to add with words of "the fees of compulsory medical insurance and contributions of compulsory national social insurance assessed in percentage expression";

11) after words "tax legislation" to add Item with the words "and other regulating documents".

17. In Article 129-1:

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