LAW OF THE REPUBLIC OF MOLDOVA

of December 7, 2012 No. 281

About modification and amendments in the Tax code No. 1163-XIII of April 24, 1997

The Parliament adopts this organic law.

In the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes and additions:

1. In Article 226-1:

1) after the words "with use of information" to add Item with the words "from source of payment of the income and";

9) after the words "in case of acquisition" to add Item with the words "and/or exchange";

add Article with Item 10) of the following content:

"10) the Declaration on the available money - the declaration which is not considered as the tax report which contains data on the available money of physical person for the end of day on January 1, 2012, on November 1, 2012 or on December 28, 2012 and which cannot be provided after representation deadline.".

2. In Article 226-3:

in the prolog of the word "which do not perform business activity and" to exclude;

Item and) to state in the following edition:

"a) within one tax year since January 1, 2012 receive in property the property (the real estate, securities, vehicles, money) in total exceeding the amount of 1 million lei. Physical persons owners of real estate which construction is begun till January 1, 2012 and registration in cadastral body is performed after this date, are not considered as subjects of assessment only concerning the specified real estate;".

3. State Article 226-4 in the following edition:

"Article 226-4. Assessment objects indirect methods

Assessment objects indirect methods is any income gained by subjects of assessment since January 1, 2012.".

4. In Article 226-6:

in part (the words "are not considered not taxable" shall be replaced with words 5) "are considered taxable";

add Article with part (5-1) following contents:

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