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LAW OF THE REPUBLIC OF MOLDOVA

of July 26, 2001 No. 408-XV

About enforcement of the Section V of the Tax code

(as amended on 03-03-2024)

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

Article 1. Entry into force

The Section V of the Tax code becomes effective since July 1, 2002.

Article 2. Recognition invalid

From the date of entry into force of the Section V of the Tax code to recognize invalid:

The law on the State Tax Administration No. 876-XII of January 22, 1992;

The law on bases of the taxation system No. 1198-XII of November 17, 1992;

The law on recovery by enforcement of taxes, charges and other payments No. 633-XIII of November 10, 1995;

Chapters I and II of the Law No. 1164-XIII of April 24, 1997 on administration of the income tax and enforcement of Sections I and II of the Tax code;

parts (2) and (3) article 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code;

parts (4), (6) - (9) article 4 of the Law No. 1054-XIV of June 16, 2000 on enforcement of the Section IV of the Tax code;

parts (8) - (10) article 4 of the Law No. 1056-XIV of June 16, 2000 on enforcement of the Section VI of the Tax code.

Article 3. Change of regulations

(1) to Suggest the President of the Republic of Moldova to bring the regulations into accord with the Section V of the Tax code.

(2) to the Government in three-months time:

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

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