LAW OF THE REPUBLIC OF MOLDOVA

of April 11, 2014 No. 64

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. To state the Item z-12) of Article 20 in the following edition:

"z-12) income of legal entities gained as a result of use of external financial sources within the international projects and grants connected with development of education and scientific research.".

2. Part (Article 35 to state 2) in the following edition:

"(2) for the purposes of this Section the dependent person who meets all following requirements is recognized:

a) it is connected with the taxpayer or his spouse (spouse) relationship bonds on the ascending or descending line (parents or children, including adoptive parents and adopted) or - in case of the disabled person since the childhood - the second degree of collateral consanguinity;

b) gains income which is not exceeding 9516 lei a year.".

3. In Article 54-4:

in part (the words "in a month upon termination of the respective quarter." shall be replaced with words 2) "to the 25th following the respective quarter.";

in part (figures "31" to replace 3) with figures "25".

4. In part (articles 76 of figure "31" to replace 3) with figures "25".

5. In Article 83:

in part (figures "31" to replace 4) in both cases with figures "25";

in part (figures "31" to replace 11) with figures "25".

6. In Article 84:

in part (figures "31" and "30" to replace 1) in all cases with figures "25";

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