LAW OF THE REPUBLIC OF MOLDOVA

of December 28, 2023 No. 445

About provision of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for implementation of the Education Improvement of Quality project

The Parliament adopts this organic law.

Art. I. - (1) In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 1149/2000, of the Customs code No. 95/2021, of the Law on customs tariff No. 1380/1997, of the Law on approval of the Combined commodity nomenclature No. 172/2014 and the Law on payment for environmental pollution No. 1540/1998 for the purpose of the implementation of the Education Improvement of Quality project realized based on the Credit agreement 9536-MD number GCFF TF TFOC1762 between the Republic of Moldova and the International Bank for Reconstruction and Development in the amount of 36, of 5 million euros (not concessionary part of the credit) and 10, 0 million dollars (concessionary part of the credit) signed in Chisinau on July 30, 2023 and ratified by the Law No. 224/2023, commodity importation and/or the services intended for implementation of the specified project it is exempted from the VAT without the deduction right, from excises, from customs duty, from collection for implementation of customs procedures and from collection for goods in the course of which use the environment is polluted and deliveries of the goods and/or services intended for implementation of the specified project are exempted from the VAT with the deduction right, from excises and from collection for goods in the course of which use the environment is polluted.

(2) the Procedure for application of the corresponding tax and customs privileges is established by the Government.

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