ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 4, 2026 No. 59

About introduction of amendments to some orders of the Ministry of Finance

Based on h (5) Art. 92 of the Tax code No. 1163/97 (переопубликован in Monitorul Oficial al Republicii Moldova, special release of February 8, 2007), with further changes,

I ORDER:

1. The order of the Minister of Finance No. 95/2020 on approval of the standard form (The IALS21) 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" and the Procedure for its filling (Monitorul Oficial al Republicii Moldova, 2020, No. 199-204, 688) to change the Art. as follows:

In appendix No. 2:

a) after the text "Column 8-12 is not filled in in case of the workers providing services in implementation of taxi motor transportation transportations of passengers which income is assessed according to Art. 881 of the Tax code (the wage payments exceeding 10000 lei).", the symbol "*" is added at the end;

b) after the text "Taxpayers employers in the field of taxi motor transportation transportations of passengers declare the salaries (including awards and the provided privileges) paid to the workers-drivers performing taxi motor transportation transportations of passengers in the amount up to 10000 lei a month with code of source of the income of "TAXI".", the symbol "*" is added at the end;

c) after the text "the Salaries which exceed 10000 lei a month on each worker-driver performing taxi motor transportation transportations of passengers are declared in Information (The IALS21) form with code of source of the income of "SAL" (item 7 of the Order MF No. 154/2018).", it is added at the end:

a) symbol "*";

b) following text: "* Note: the specified provisions are applied only during the period since January 1 - on June 30, 2026 inclusive";

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