of June 2, 2022 No. 145
About modification of article 24 of the Tax Code No. 1163/1997
The Parliament adopts this organic law.
Art. I. - Article 24 of 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 add with part (10-1) following contents:
"(10-1) the deduction of not documented regular and necessary expenses incurred by the taxpayer during tax period for payment of acquisitions by means of the payment business card Is allowed.".
Art. II. - (1) In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
(2) to the Government in three-months time from the date of publication of this law to bring the regulations into accord with it.
Chairman of the parliament
Igor to Groce
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