of June 2, 2025 No. 48
About introduction of amendments to some orders of the Minister of Finance
Based on h (5), with subsequent changes and amendments, I ORDER to Art. 92 of the Tax code No. 1163-XIII of April 24, 1997 (переопубликован in Monitorul Oficial al Republicii Moldova, special release of February 8, 2007):
1. 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 No. 421-427, of Art. 2076 of 1:12. To change 2017) as follows.
3, the column 5, the text "The name of the country" to replace 1) In appendix No. with the text "Country code which citizen is the receiver of payment";
The text "in column 5 - the name of the country" to replace 2) In appendix No. 4 with the text "in column 5 - country code which citizen is the receiver of vplata according to the Qualifier of country codes of the world (appendix No. 41)";
To Add 3) with appendix No. 4-1 according to appendix to this order.
2. Order of the Minister of Finance No. 149/2018 on approval of the standard form "Information on the Salary and on Other Payments Performed by the Employer for benefit of Workers and also on the Payments Made to Residents from the Sources of the Income Other than the Salary and on the Income Tax Withheld from These Payments" (IALS18) form and Procedure for its filling (Monitorul Oficial al Republicii Moldova No. 336-346, of the Art. 1324, of 7:09. To add 2018) with Item 2-1 of the following content:
"2-1. The last accounting period, according to the standard form "Information on the Salary and on Other Payments Performed by the Employer for benefit of Workers and also on the Payments Made to Residents from the Sources of the Income Other than the Salary and on the Income Tax Withheld from These Payments" (The IALS18) form is tax period of 2020".
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