LAW OF THE REPUBLIC OF MOLDOVA

of April 1, 2004 No. 94-XV

About enforcement of the Section VII of the Tax code

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

Article 1. Entry into force

The Section VII of the Tax code becomes effective since January 1, 2005.

Article 2. Recognition invalid

From the date of entry into force of the Section VII of the Tax code to declare invalid the Law on local charges No. 186-XIII of July 19, 1994.

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 VII of the Tax code;

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

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

Article 4. Final and transitional provisions

(1) the Tax liabilities on local charges which arose till January 1, 2005 are regulated according to the legislation existing at the time of emergence of these tax liabilities.

(2) the Responsibility for violation of provisions of the Section VII of the Tax code is established according to the Section V of the Tax code, and criminal liability - according to the current legislation.

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