LAW OF THE REPUBLIC OF MOLDOVA

of October 5, 2023 No. 285

About modification of article 6 of the Tax Code No. 1163/1997

The Parliament adopts this organic law.

Art. I. - Article 6 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 (11) the following content:

"(11) Compensation of the amount of the taxes and fees collected according to provisions of this Code and other regulations adopted according to it and overpaid or which are subject to compensation according to the legislation is performed from the government budget and local budgets which source of the income are suitably taxes and fees, except for compensations of tax amount on the income of physical persons which is performed from the government budget.

Compensation of VAT amount and the excises paid by business entities of autonomous territorial education with special legal status is performed from its budget. In case after budget implementation completion the amount which is subject to compensation in connection with these income types exceeds the amount of receipts, the difference becomes covered by means of transfers of special purpose from the government budget next budget year.".

Art. II. - In departure from part provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective since November 1, 2023.

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