LAW OF THE REPUBLIC OF MOLDOVA

of December 26, 2024 No. 311

About modification of some regulations (concerning tax and customs policy)

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. In part (2) Article 99 of the word "part (19) Articles 24," shall be replaced with words "parts (19) and (193) Articles 24,".

2. The first offer of part (Article 102 to add 9) with words ", except for acquired in the context of parts (19) and (193) Article 24.".

3. In Item g) Article 104 of the word "Types of Service, Falling under Action of This Item, and also Procedure for Administration of Such Services Are Established by the Government" shall be replaced with words "The list of the business entities, types of service falling under action of this Item and also procedure for administration of such services are established according to the conditions provided by the Government".

4. 2403 appendices 1 to the Section IV to state goods item in the following edition:

5. In Item a) parts (Article 291 the word "quarter" to replace 1) with the word "semi-annual".

6. Add Article 293 with part (1-1) following contents:

"(1-1) Accounting of the taxation objects specified in Article 291, and calculation of local charges are performed depending on the location of the taxation objects by application of the corresponding rates established by body of local public authority.".

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