LAW OF THE REPUBLIC OF MOLDOVA

of November 8, 2018 No. 243

About introduction of amendments to the Law on voluntary declaring and tax incentives No. 180/2018

The Parliament adopts this organic law.

Art. I. - In the Law on voluntary declaring and tax incentives No. 180/2018 (The official monitor of the Republic of Moldova, 2018, Art. No. 309-320, 500) to make the following changes:

1. In Article 3:

in part (the words "in parts (2), (3) and (4)." shall be replaced with words 1) "in parts (2) - (6).";

add Article with parts (5) and (6) the following content:

"(5) cannot be subjects of voluntary declaring of property of person which were or are subjects of declaring of property and private interests according to provisions of the Law on declaring of property and private interests No. 133/2016.

(6) there cannot be subjects of voluntary declaring of property family members (the spouses/spouse, the minor child including adopted or person which is dependent on the subject of declaring) and the cohabitant/cohabitant of persons specified in parts (2) - (5).".

2. State Article 5 in the following edition:

"Article 5. Subjects to voluntary declaring

Subjects to voluntary declaring are all property of the subject of voluntary declaring - his owner de facto who earlier legally registered the property right addressed to other person (the nominal owner) and also the property of the subject of voluntary declaring declared at the underestimated cost or not declared.".

3. In the subitem e) Item 1) parts (Article 9 of the word of "three percent" shall be replaced with words 1) "six percent".

4. State Article 12 in the following edition:

"Article 12. Responsibility of subjects of voluntary declaring

(1) If concerning the subject of the voluntary declaring which performed voluntary declaring of property according to provisions of this law the circumstances provided by part (3) Article 1 are established and/or parts (2) - (6) Article 3, of stipulated in Article 11 guarantees is terminated and legislation provisions in accordance with general practice are applied to person.

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