of May 29, 2024 No. 60
About approval of the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code
(DAP24) form
According to the h. (5) Art. 69-5 and h. (4) Art. 83 of the Tax code No. 1163/1997 (it is published in Monitorul Oficial al Republicii Moldova, special release of February 8, 2007). I order:
1. Approve:
1) the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code (The DAP24) form, according to appendix No. 1;
2) the Procedure for filling of the Declaration on the income tax of persons performing professional activity according to Chapter 10-1 of the Tax code (The DAP24) form, according to appendix No. 2.
2. The last accounting period according to the Declaration on the income tax of persons performing professional activity in the field of justice (The DAJ17) form, the Minister of Finance No. 09 approved by the Order of January 15, 2018 and with the Declaration on the income tax for persons performing professional activity in the field of health care (The DASS19) form, the Minister of Finance No. 146 approved by the Order of November 4, 2019, is tax period of 2023.
3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova, and the first accounting period according to the approved forms, the tax period of 2024 is.
4. Taxpayers at whom obligations on submission of the reporting arise before approval and publication of this order represent the Declaration according to the form operating for date of representation.
Minister
To Pyotr Rotar
Appendix №1
to the Order of the Ministry of Finance of the Republic of Moldova of May 29, 2024 No. 60
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