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LAW OF THE REPUBLIC OF MOLDOVA

of March 27, 2014 No. 47

About modification and amendments in some legal acts

The Parliament adopts this organic law.

Art. I. - 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 part (6) Article 6:

in Item g) "social" to exclude the word;

add part with Items m), p) and r) the following content:

"m) collection from owners of dogs;";

"p) collection for the parking;";

"r) collection on sanitary cleaning;";

Item q) to declare invalid.

2. Part (3) Article 7 to recognize invalid.

3. Add Article 20 with the Item y-2) of the following content:

"y-2) income gained by physical persons, except for individual entrepreneurs and peasant farms from delivery of genuine milk;".

4. Part (to add 3-5) Articles 90-1 with words ", except for genuine milk.".

5. The subparagraph the fifth Item b) "made" to add articles 96 after the word with the word", imported".

6. In part (1) Article 103:

28) to declare Item invalid;

in Item 29) words "tax delivery note." to replace with the word of "delivery note".

7. In Article 108:

part (to state 7) in the following edition:

"(7) in case of delivery of goods and services in the agreement of leasing (financial or operational) the date of leasing payments established in the agreement is considered delivery date. In case of introduction of leasing payments in advance date of implementation of advance payment is considered delivery date.";

part (to recognize 8) invalid.

8. In appendix 1 to the Section IV in column 4 of the first subparagraph of goods item 240220 text "45 lei + 24%" to replace with the text "75 lei + 24%".

9. In all text of the Section VII "social" to exclude the word.

10. In Article 288:

2) to declare Item invalid;

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