of February 14, 2025 No. 87
About modification of appendix to the Order GNS No. 1080/2012 on approval of the List of codes of tax benefits on the income tax
According to the h. (10) Art. 132-3 of the Tax code No. 1163/1997 (special release is repeatedly published in Monitorul Oficial al Republicii Moldova, 2007), the Art. III of the Law No. 212/2024 on modification of some regulations (about measures of the support provided to residents of free economic zones) (Monitorul Oficial al Republicii Moldova, 2024, Art. No. 355-357, 543), and also the Art. III of the Law No. 214/2024 on modification of some regulations (Monitorul Oficial al Republicii Moldova, 2024, 545) I ORDER to Art. No. 355-357,:
1. On the income tax to make the following changes to appendix to the Order GNS No. 1080/2012 on approval of the List of codes of tax benefits:
Privilege under the 6a code to be reworded as follows 1) as follows:
|
6a |
Rezidentii zonelor economice libere (ZEL) Residents of the free economic zones (FEZ) |
Venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export se percepe in proportie de of 50% din cota stabilita in Republica Moldova The income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export it is levied in the amount of 50% of the established rate. |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
Nelimitat It is not limited |
49 |
a) |
Privilege under the 6c code to be reworded as follows 2), as follows:
|
6c |
Rezidenti ai ZEL care au investit in fondurile fixe ale intreprinderilor lor si/sau in dezvoltarea infrastructurii ZEL un capital echivalent cu cel putin 1 mln. $ S.U.A. Residents of SEZ, investirovavy in fixed assets of the companies and/or in development of infrastructure SEZ capital equivalent to at least than 1 million US dollars |
Sint scutiti de plata impozitului pe venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export Are exempted from the tax discharge on the income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
3 ani 3 years |
49 |
c) |
Privilege under the 6d code to be reworded as follows 3), as follows:
|
6d |
Rezidentii ZEL care au investit in fondurile fixe ale intreprinderilor lor si/sau in dezvoltarea infrastructurii ZEL un capital echivalent cu cel putin 5 mln. $ S.U.A. The residents of SEZ investing in fixed assets of the companies and/or in development of infrastructure SEZ capital equivalent to at least than $5 million the USA |
Sint scutiti de plata impozitului pe venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export Are exempted from the tax discharge on the income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
5 ani 5 years |
49 |
d) |
4) the privilege code "6l", established for medical and production (labor) workshops under lunatic asylums of the Ministry of Health in which disabled people work, is cancelled.
Privilege under the 6s code to be reworded as follows 5), as follows:
|
6s |
Rezidenti ZEL care au beneficiat de scutirile prevazute la lit.c) sau d) si care investesc suplimentar in mijloace fixe ale intreprinderilor lor si/sau in dezvoltarea infrastructurii zonei economice libere un capital echivalent cu cel putin un milion de dolari SUA. The residents of the free economic zones (FEZ) who received the releases provided by Items c) or d), and in addition investing in fixed assets of the companies and/or in development of infrastructure of the free economic zone, the capital equivalent to at least than 1 million US dollars. |
Au dreptul sa beneficieze in mod repetat de scutiri de plata impozitului pe venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export incepand cu trimestrul urmator in care a fost atins volumul de investitii suplimentare, cu conditia ca numarul mediu de angajati inregistrat in anul calendaristic urmator anului atingerii volumului de investitii suplimentare va depasi cu of 20% numarul mediu de angajati inregistrat in anul calendaristic precedent atingerii volumului de investitii suplimentare. Have the right to repeated exemption of tax on the income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export since the quarter following quarter in which will reach the additional volume of investment provided that the average number of workers in the calendar year following after year of achievement of the additional volume of investment for 20 percent exceeds the average number of workers in calendar year, prior year of achievement of the additional volume of investment; |
CF TAX CODE |
Nr.1163-XIII din 24.04.1997 |
Un an For one year |
49 |
e) |
Privilege under code "6t" to be reworded as follows 6), as follows:
|
6t |
Rezidenti ZEL care au beneficiat de scutirile prevazute la lit.c) sau d) si care investesc suplimentar in mijloace fixe ale intreprinderilor lor si/sau in dezvoltarea infrastructurii zonei economice libere un capital echivalent cu cel putin 3 milioane de dolari SUA. The residents of the free economic zones (FEZ) who received the releases provided by Items c) or d), and in addition investing in fixed assets of the companies and/or in development of infrastructure of the free economic zone, the capital equivalent to at least than 3 million US dollars. |
Au dreptul sa beneficieze in mod repetat de scutiri de plata impozitului pe venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export incepand cu trimestrul urmator in care a fost atins volumul de investitii suplimentare, cu conditia ca numarul mediu de angajati inregistrat in anul calendaristic urmator anului atingerii volumului de investitii suplimentare va depasi cu of 20% numarul mediu de angajati inregistrat in anul calendaristic precedent atingerii volumului de investitii suplimentare. Have the right to repeated exemption of tax on the income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export since the quarter following quarter in which will reach the additional volume of investment provided that the average number of workers in the calendar year following after year of achievement of the additional volume of investment for 20 percent exceeds the average number of workers in calendar year, prior year of achievement of the additional volume of investment; |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
3 ani 3 years |
49 |
e) |
Privilege under code "6u" to be reworded as follows 7), as follows:
|
6u |
Rezidenti ZEL care au beneficiat de scutirile prevazute la lit.c) sau d) si care investesc suplimentar in mijloace fixe ale intreprinderilor lor si/sau in dezvoltarea infrastructurii zonei economice libere un capital echivalent cu cel putin 5 milioane de dolari SUA. The residents of the free economic zones (FEZ) who received the releases provided by Items c) or d), and in addition investing in fixed assets of the companies and/or in development of infrastructure of the free economic zone, the capital equivalent to at least than 5 million US dollars. |
Au dreptul sa beneficieze in mod repetat de scutiri de plata impozitului pe venitul aferent exportului in afara teritoriului vamal al Republicii Moldova al marfurilor (serviciilor) obtinute in zona economica libera ca rezultat al activitatii prevazute la art.6 alin. (10) lit.a) din Legea nr.440/2001 cu privire la zonele economice libere sau aferent livrarii marfurilor (serviciilor) of respective catre alti rezidenti ai zonelor economice libere pentru marfurile (serviciile) orientate spre export incepand cu trimestrul urmator in care a fost atins volumul de investitii suplimentare, cu conditia ca numarul mediu de angajati inregistrat in anul calendaristic urmator anului atingerii volumului de investitii suplimentare va depasi cu of 20% numarul mediu de angajati inregistrat in anul calendaristic precedent atingerii volumului de investitii suplimentare. Have the right to repeated exemption of tax on the income relating to export out of limits of customs area of the Republic of Moldova of goods (services) received in the free economic zone as a result of the activities specified in Item and) parts (10) article 6 of the Law on free enterprise zones No. 440/2001, or belonging to delivery of the corresponding goods (services) to other residents of free economic zones for goods (services) intended for export since the quarter following quarter in which will reach the additional volume of investment provided that the average number of workers in the calendar year following after year of achievement of the additional volume of investment for 20 percent exceeds the average number of workers in calendar year, prior year of achievement of the additional volume of investment; |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
5 ani 5 years |
49 |
e) |
8) after privilege with the 6u code of appendix 6D to add with new privilege, as follows:
|
6v |
Intreprinderile beneficiare ale schemei de ajutor de stat regional pentru investitii The companies, beneficiaries of the scheme of regional government assistance for investments |
Impozitul pe venitul obtinut de intreprinderile din industria prelucratoare beneficiare ale schemei de ajutor de stat regional pentru investitii se percepe in proportie de of 50% din cota stabilita an impozitului pe venit. The tax on income gained by the companies of processing industry which are beneficiaries of the scheme of regional government assistance for investments is levied in the amount of 50% of the established income tax rate. |
CF OF THE TAX CODE |
Nr.1163-XIII din 24.04.1997 |
Pana la data de 1 ianuarie 2034 Till January 1, 2034 |
493 |
2. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova, and approved changes become effective since accounting tax period of 2025.
Director
Olga Golban
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