ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of September 17, 2024 No. 103

About introduction of amendments to the Order of the Minister of Finance No. 140/2017 and to the Order of the Minister of Finance No. 95/2020

According to the changes made to the Tax code No. 1163/1997 by the Law No. 212/2023 on modification of some regulations and also according to the h. (5) Art. 92 of the Tax code No. 1163/1997 (repeated publication in Monitorul Oficial al Republicii Moldova, 2007, special release of February 8 2007) I ORDER:

1. In appendix No. 5 to the Order of the Minister of Finance No. 140/2017 on approval of some standard forms of declarations on the income tax (Monitorul Oficial al Republicii Moldova, 2017, No. 421 - 427, Art. 2076), with subsequent amendments, to make the following changes:

a) in the table the text from gr.3 "Art. 36 of h (6)" to replace with the text "Art. 352 of h (1)";

b) the text from the note: "For income gained by IT personnel two separate lines are filled, namely:

- in the first line the taxable income which is actually paid in the accounting period, which according to the p is specified. (21) Art. 24 of the Law No. 1164-XIII of April 24, 1997 on enforcement of Sections I and II of the Tax code is the monthly income which size does not exceed two average monthly salaries on economy predicted for the corresponding year (гр. 2), and the withheld income tax;

- in the second line the income paid in the accounting period, except for the income, other than income gained as a result of activities which consist in program implementation is reflected, specifying the actual deductions and the withheld income tax." to exclude.

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