of October 21, 2011 No. 206
About modification and amendments in some legal acts
The Parliament adopts this organic law.
Art. I. - The criminal code of the Republic of Moldova No. 985-XV of April 18, 2002 (repeated publication: 2009, No. 7274, the Art. 195), with subsequent changes to add the official monitor of the Republic of Moldova with Article of 2441 following contents:
"Article 2441. Evasion of physical persons from tax payment
(1) Tax avoidance of the physical persons which are not performing business activity, by evasion from submission of the declaration on the income tax or by inclusion in the declaration of the distorted data if the income tax amount which is subject to payment exceeds 2500 conventional units, is punished by penalty in the amount of 1000 to 2000 conventional units, or unpaid work for benefit of society for a period of 180 till 240 o'clock, or imprisonment for a period of up to one year.
(2) the Same action which led to failure to pay tax in especially large sizes is punished by penalty in the amount of 2000 to 3000 conventional units or imprisonment for a period of up to three years.".
Art. II. - Article 301 of the Code of the Republic of Moldova about offenses No. 218-XVI of October 24, 2008 (2009, 15), with subsequent changes, to state the official monitor of the Republic of Moldova to No. 3-6, of the Art. in the following edition:
"Article 301. Evasion of physical persons from tax payment
(1) Tax avoidance of the physical persons which are not performing business activity, by evasion from submission of the declaration on the income tax or by inclusion in the declaration of the distorted data if the income tax amount which is subject to payment does not exceed 2500 conventional units, attracts imposing of penalty in the amount of 100 to 150 conventional units.
(2) If the amount of the income tax which is subject to payment constitutes less than 100 conventional units, penalty is not imposed.".
CHAIRMAN OF THE PARLIAMENT Marian LUPU
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