of March 13, 2024 No. 193
About modification of the Order of the Government No. 827/2020 about assessment and revaluation of real estate for the purpose of the taxation
For the purpose of assistance to implementation of state policy in the field at the local Government DECIDES: level
In the Order of the Government No. 827/2020 about assessment and revaluation of real estate for the purpose of the taxation (Official monitor of the Republic of Moldova, 2020, Art. No. 313-317, 390), with subsequent changes, to make the following changes:
Item 1 to add 1) with the subitem 3) of the following content:
"3) Regulations on assessment or updating of inventory real estate value for the purpose of the taxation, according to appendix No. 3";
To add 2) with appendix No. 3 of the following content:
"Appendix No. 3
to the Order of the Government of the Republic of Moldova of November 18, 2020 No. 827
1. Regulations on assessment or updating of inventory real estate value for the purpose of the taxation (further – the Provision) are the temporary mechanism of advisory nature establishing evaluation procedure or updatings for the purpose of the taxation of inventory cost of real estate units of the physical persons which are not registered as entrepreneurs, the special commissions
on inventory count of real estate, formed as a part of primeriya, according to the paragraph to the second part (5) article 4 of the Law No. 1056/2000 on enforcement of the Section VI of the Tax code. This Provision is recommended to be applied to the real estate located in settlements in which mass assessment territorial cadastral authorities according to estimated value for the purpose of the taxation was not carried out. For the real estate registered in the Real estate register, its assessment will be performed according to the procedure, established in appendices No. 1 and 2.
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