of July 20, 2020 No. 163
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. State Article 350 in the following edition:
"Article 350. Taxation objects
(1) the Taxation objects are the cars registered and not registered in the Republic of Moldova with exceeding of admissible lump, weight loads on axis or dimensional parameters which use highways of the Republic of Moldova.
(2) are not the taxation objects:
a) the cars belonging to divisions of the Ministry of Defence;
b) the cars belonging to the divisions subordinated to the Ministry of Internal Affairs;
c) the cars belonging to the divisions subordinated to the Ministry of Economy and Infrastructure;
d) the special machines used only for services of emergency medical service;
e) the cars transporting the equipment for first-aid treatment and humanitarian aid in case of natural disasters or cataclysms.".
2. To state appendix 3 to the Section IX in the following edition:
"Appendix 3
Collection for use of highways of the cars registered and not registered in the Republic of Moldova with exceeding of admissible lump, weight loads on axis or dimensional parameters
|
№ of payment order |
Taxation object |
Rate of charge, euro |
|
1 |
Issue according to the request of pre-trial detention and special permission |
5 |
|
2 |
Exceeding of permissible weight load on axis: |
|
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