LAW OF THE REPUBLIC OF MOLDOVA

of December 29, 2025 No. 318

About modification of some regulations (in the field of the taxation)

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. 38) of Article 5 to state Item in the following edition:

"38) the Advertizing campaign - sales promotion method with carrying out or without carrying out publicly announced competitions, with provision of gifts, prizes, returns of means (кешбэк), bonuses or other prizes / incentives within the commercial practice applied by the taxpayer.".

2. In part (3) Article 14 of the word "in Chapters 101,102 and 103, Article 881 and parts (3)", shall be replaced with words "in Chapters 101,102,103 and parts (3),".

3. In Article 20:

add the Item z 17) with words ", except for the reserves created for the period 2023-2026 if the taxpayer applied part provisions (11) Article 87";

in paragraph one of the Item z 23) of the word "To the law on the electric power No. 107/2016;" shall be replaced with words "To the law on the electric power No. 164/2025;".

4. In Article 24:

add Article with part (14-1) following contents:

"(14-1) the deduction of the expenses connected with voluntary conveyance in property of the operator of system by users of system of installations for connection, power lines, power plants, distribution and/or transformer points through which electrical supply, according to provisions of the Law on the electric power No. 164/2025 can be provided Is allowed.";

parts (15) and (15-1) to add with the words "or the amounts of the admission and membership fees in the amount of, not exceeding two average monthly salaries on economy predicted and approved by the Government for year of their payment".

5. In Article 35-1 of the word "according to Article 88-1 and Chapter 1" shall be replaced with words "according to Chapter 1".

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