LAW OF THE REPUBLIC OF MOLDOVA

of November 9, 2023 No. 320

About modification of some regulations (submission of information on the income tax by some subjects)

The Parliament adopts this organic law.

This law partially shifts the Directive (EU) of 2021/2101 European parliament and Council of November 24, 2021 about amending the Directive 2013/34/EU regarding disclosure of information on the income tax by certain companies and branches published in the Official magazine of the European Union by L 429 of December 1, 2021.

Art. I. - In the Law on financial accounting and the financial reporting No. 287/2017 (Official monitor of the Republic of Moldova, 2018, Art. No. 1-6, 22), with subsequent changes, to make the following changes:

1. After formula of acceptance to add the law with formula of harmonization of the following content:

"This law partially shifts the Directive of the European parliament and Council 2013/34/EU of June 26, 2013 about the annual financial reporting, consolidated financial statements and the related reports of certain types of the companies, making amendments to the Directive of the European parliament and Council 2006/43/EU and canceling directives of Council 78/660/EEC and 83/349/EEC, published in the Official magazine of the European Union by L 182 of June 29, 2013, with the last changes made by the Directive (EU) of 2021/2101 European parliament and Council of November 24, 2021 about amending the Directive 2013/34/EU regarding disclosure of information on the income tax by certain companies and branches published in the Official magazine of the European Union by L 429 of December 1, 2021.".

2. Part (1) Article 3:

after the concept "the associated subject" to add part with concept of the following content:

"the autonomous subject - the subject who is not entering into group;";

after concept "parent entity" to add part with concept of the following content:

"parent entity of the highest rank - the parent entity constituting consolidated financial statements of the largest group of subjects;".

3. In Article 23:

part (to add 8) with Item k) the following content:

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