LAW OF THE REPUBLIC OF MOLDOVA

of August 15, 2019 No. 115

About introduction of amendments to the Tax Code No. 1163/1997

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. To state the Item p-1) of Article 20 in the following edition:

"p-1) prizes in lotteries and/or sports bets in part in what the size of each prize does not exceed one percent of the personal release established in part (1) Article 33;".

2. Subparagraph one of part (Article 90-1 to add 33) with words ", in part in what the size of each prize does not exceed one percent of the personal release established in part (1) Article 33;".

3. Recognize Article 101-4 invalid.

4. Part (98) Article 103 to recognize invalid.

5. To declare the Item g-2) of Article 295 invalid.

Art. II. – (1) In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective since September 1, 2019, except for Items 1, the 2 and 5 articles I which become effective since January 1, 2020.

(2) tax benefits in the part concerning compensation of the VAT on capital investments (costs) and the exemptions of the VAT without the deduction right operating on the date of agreement signature about implementation of public and private partnership are applied To public and private partnership, the agreement on which is signed during the period from January 1, 2018 to August 31, 2019, before expiration of the contract.

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