LAW OF THE REPUBLIC OF MOLDOVA

of March 10, 2022 No. 51

About establishment of some measures of support of activities of peasant farms and introduction of amendments to the Law on the state system of social insurance No. 489/1999

The Parliament adopts this organic law.

Art. I. - (1) In departure from provisions of Item and) parts (2) article 27 of the Law on peasant farms No. 1353/2000 this law establishes the procedure of exception of the Register of peasant farms and from the State tax register of invalid peasant farms.

(2) it is necessary to understand the peasant farm corresponding in total to the following conditions As invalid peasant farm:

a) it is registered till December 31, 2018;

b) during the period from January 1, 2019 to May 1, 2022 did not perform transaction according to one bank and/or payment account;

c) during the period from January 1, 2019 to May 1, 2022 had no control and cash equipment with fiscal memory;

d) is not founder of the legal entity;

e) it is not registered as the subject of the taxation of the VAT;

f) has no debt to the government/local budget as of May 1, 2022;

g) during the period from January 1, 2019 to May 1, 2022 did not enjoy financial support from means of National fund of development of agricultural industry and the rural zone.

(3) Provisions of this law do not extend to the peasant farms involved in making of the economic crimes specified in articles 244 and 244-1 of the Criminal code No. 985/2002, and/or other economic crimes which subject is business activity.

(4) Within two months from the date of entry into force of this law the State Tax Administration shall reveal the peasant farms answering to the conditions specified in part (2) and to provide to intervention and payments Agency in the field of agricultural industry, the Prosecutor General's Office and the Ministry of Internal Affairs the list of invalid peasant farms for decision making on them.

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