LAW OF THE REPUBLIC OF MOLDOVA

of December 19, 2011 No. 262

About modification of some legal acts

The Parliament adopts this organic law.

Art. I. - In article 244 of the Criminal code of the Republic of Moldova No. 985-XV of April 18, 2002 (repeated publication: The official monitor of the Republic of Moldova, 2009, No. 72-74, of the Art. 195), with subsequent changes to make the following changes:

part (to state 1) in the following edition:

"(1) Evasion of the companies, organizations and organizations from tax payment by inclusion in accounting, tax or financial records of obviously distorted data on the income or expenses or expenses which are not based on real transactions or are based on not existing transactions, or by concealment of other taxation objects if the subject amount to the tax discharge exceeds 1500 conventional units,

it is punished by penalty in the amount of 2000 to 3000 conventional units or imprisonment for a period of up to 3 years with deprivation in both cases of the right to hold certain positions or to be engaged in certain activities for a period of up to 5 years, and the legal entity is punished by penalty in the amount of 2000 to 5000 conventional units with deprivation of the right to be engaged in certain activities.";

the sanction of part (to state 2) in the following edition:

"it is punished by penalty in the amount of 3000 to 5000 conventional units or imprisonment for a period of up to 6 years with deprivation in both cases of the right to hold certain positions or to be engaged in certain activities for a period of 2 up to 5 years, and the legal entity is punished by penalty in the amount of 3000 to 6000 conventional units with deprivation of the right to be engaged in certain activities or liquidation of the legal entity.".

Art. II. - In part (1) Article 269 of the Code of penal procedure of the Republic of Moldova No. 122-XV of March 14, 2003 (Official monitor of the Republic of Moldova, 2003, No. 104-110, of the Art. 447), with subsequent changes, to replace figures "236-2611," with figures "236-258,".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info