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LAW OF THE REPUBLIC OF MOLDOVA

of June 16, 2000 No. 1056-XIV

About enforcement of the Section VI of the Tax code

(as amended on 11-03-2025)

The parliament this organic law accepts the Section VI of the Tax code.

Article 1. Entry into force

The Section VI of the Tax code becomes effective since January 1, 2001.

Article 2. Recognition invalid

From the date of entry into force of the Section VI of the Tax code to declare invalid the Law on the land tax and procedure for the taxation No. 1245-XII of December 22, 1992.

Article 3. Change of regulations

To the government in two-month time:

a) provide to Parliament of the offer on reduction of the current legislation to compliance with the Section VI of the Tax code;

b) bring the regulations into accord with the Section VI of the Tax code;

c) provide review and cancellation by the ministries and departments of the regulations contradicting the Section VI of the Tax code.

Article 4. Final and transitional provisions

(1) the Tax liabilities on the land tax and the non-personal tax which arose till January 1, 2001 are regulated by the legislation existing at the time of emergence of the tax liabilities.

(2) Till January 1, 2026, in departure from provisions of the Tax code, application of the land tax and non-personal tax is regulated by provisions of parts (4) - (11) this Article and appendices 1 and 2 to this law.

(3) part Provisions (2) do not extend on:

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