LAW OF THE REPUBLIC OF MOLDOVA

of November 1, 2018 No. 229

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 (1-1) Articles 7 to recognize invalid.

2. Item d) Article 19 to add with the offer:

". Provisions of this Item are not applied to the loans granted by banks to the workers on general market terms;".

3. Add Article 20 with the Item d-7) of the following content:

"d-7) the annual monetary compensations provided to pedagogical personnel of public educational institutions in the procedure established by the Government;".

4. Add Article 26-1 with part (11-1) following contents:

"(11-1) Expenses connected with repair of own vehicles used for transportations of passengers in the taxi mode are allowed to deduction in the amount of 100 percent.".

5. Add Article 69-11 with part (3) the following content:

"(3) For the taxpayers stopping activities during tax period, the income tax rate constitutes 1 percent of the taxation object, but at least 250 lei for every month during which activities were performed.".

6. Add Article 69-12 with part (2-1) following of content:

"(2-1) For the taxpayers stopping activities during tax period, calculation of the income tax is performed by application of rate of tax to the income from independent activities which cannot constitute less than 250 lei for every month during which activities were performed.".

7. Subparagraphs the eighth and ninth Item b) Article 96 to state in the following edition:

"-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, provided by business entities whose activities belong to the Section I of the Qualifier of types of economic activity of Moldova;

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