Approved by the Ministry of Finance of the Republic of Moldova

The instruction about procedure for calculation and payment in the budget of the income tax for the companies with foreign investments and to foreign legal entities

of December 31, 1993 No. 9-02

General provisions

1. This instruction is published based on the following legislative and regulations of the Republic of Moldova:

- The law "About Bases of the Taxation System" of November 17, 1992;

- Resolutions of Parliament of the Republic of Moldova "About enforcement of the Law "About Bases of the Taxation System" of November 17, 1992;

- The law "About the Income Tax of the Companies" of the December 2, 1992 enacted by the resolution of Parliament "About enforcement of the Law "About the Income Tax of the Companies" of December 2, 1992;

- The law "About Foreign Investments" of April 1, 1992;

- The orders of the Government of the Republic of Moldova "About approval of the List of types of activity in case of which accomplishment to the companies with foreign investments tax benefits, and the Approximate agreement on the tax credit of the companies with foreign investments" of September 7, 1993 are represented to N571.

2. Under action of this instruction the taxation of profit of the companies with foreign investments registered in accordance with the established procedure in the form of joint businesses and their branches, the companies with absolute foreign investments and their branches, and also foreign legal entities gets.

3. Provisions of this instruction do not extend on:

- the bank structures and insurance companies created by the companies and foreign legal entities;

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