of June 14, 2024 No. 148
About modification of some regulations (assistance to process of donation of foodstuff)
The Parliament adopts this organic law.
Art. I. – In 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 make the following changes:
1. Part (5) Article 21 after words "in the form of things", to add with the words "except for the foodstuff offered according to provisions of the Law on prevention of losses and irrational use of foodstuff No. 299/2022,".
2. Add Article 24 with part (13-1) following contents:
"(13-1) Deduction of the expenses connected with transfer of foodstuff by donation by operators of the food sector according to provisions of the Law on prevention of losses and irrational use of foodstuff No. 299/2022, are allowed in the limits which are annually approved by them according to provisions of article 12 of the specified law. The expenses connected with transfer of foodstuff by donation are deductible only in case of confirmation of donation according to the procedure, established by the Government.".
3. Part (1) articles 36 after words "on the charitable or sponsor's purposes", to add with the words "except for the donation of foodstuff made according to provisions of the Law on prevention of losses and irrational use of foodstuff No. 299/2022,".
4. Add Article 102 with part (8-2) following contents:
"(8-2) VAT amount Paid or subject to payment on the goods acquired within business activity of the food sector by operators and then transferred by donation according to the Law on prevention of losses and irrational use of foodstuff No. 299/2022 over the monthly regulations established by them according to provisions of article 12 of the specified law, are not deductible and belongs on costs or expenses of the corresponding period.".
Art. II. – In the Law on prevention of losses and irrational use of foodstuff No. 299/2022 (The official monitor of the Republic of Moldova, 2022, Art. No. 374-382, 697) to make the following changes:
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