ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 17, 2024 No. 53

About approval of the Regulations on application of the general rule of counteraction to abuses

Based on Art. 189-1 (h 4) the Tax code (переопубликован in the Official monitor of the Republic of Moldova, the special edition of February 8 2007), I ORDER:

1. Approve Regulations on application of the general rule of counteraction to abuses it (is applied);

2. This order becomes effective from the date of its publication in the Official monitor of the Republic of Moldova.

Approved by the Order of the Ministry of Finance of the Republic of Moldova of May 17, 2024 No. 53

Regulations on application of the general rule of counteraction to abuses

1. The regulations on application of the general rule of counteraction to abuses (further - the Provision) establish the procedure of application of Art. 189-1 of the Tax code according to which, for the purposes of determination of the tax liabilities of the taxpayer the State Tax Administration does not take into account, and equally do not requalify transaction/action or the sequence of transactions/actions which, taking into account all essential facts and circumstances, are not reflection of that situation or that economic content which the taxpayer and which are undertaken for the purpose of receipt of tax advantage declares.

2. Tax advantage includes any of the following circumstances:

1) compensation of taxes (duties), charges, fees of social insurance and/or other payments in the national public budget;

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