LAW OF THE REPUBLIC OF MOLDOVA

of April 30, 2026 No. 67

About organization of Fund of rapprochement and about modification of some regulations (the value added tax and excises)

The Parliament adopts this organic law.

Art. I. - (1) Within the government budget the Fund of rapprochement for reducing economic and social gap between the Dnestr region and other territory of the Republic of Moldova is established.

(2) Fund of rapprochement is allocated for upgrade of infrastructure, development of projects and programs for support of business environment and citizens of the Dnestr region.

(3) Sources of financing of Fund of rapprochement are created for the account:

a) certain part of the taxes and fees paid by physical persons and legal entities of the Dnestr region;

b) the financial resources provided by external donors.

(4) the Amount of financial resources of Fund of rapprochement affirms the annual law on the government budget according to provisions of the Law on public finance and budget and tax responsibility No. 181/2014.

(5) the Procedure for forming, administration and use of fund of rapprochement is established by the Government.

Art. II. - In article 4 of the Law on enforcement of the Section III of the Tax code No. 1417/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

in part (2) the second offer to exclude;

in part (paragraphs the third and fourth to exclude 6);

parts (6-1) and (6-2) to recognize invalid;

add Article with part (6-3) following contents:

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