LAW OF THE REPUBLIC OF MOLDOVA

of May 28, 2015 No. 108

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 addition:

1. Add article 125 with part (2-2) following of content:

"(2-2) Amount of excises paid when importing the excise goods classified by goods items 271012310, 271012700 and 271019210, are compensated according to the procedure, established by the Government, to the business entities delivering these goods for gas station of aircrafts.".

2. In item 4 of notes to appendix 1 to the Section IV of the word", and the amounts of the excises paid in case of purchase of goods, specified in goods items 271012310, 271012700 and 271019210, are permitted to offsetting at the level of the business entities performing gas station of aircrafts" to exclude.

Art. II. – Part (1) articles XXVI of the Law No. 71 of April 12, 2015 on modification and amendments in some legal acts (2015, 170) to state the official monitor of the Republic of Moldova to Art. No. 102-104, in the following edition:

"(1) This law becomes effective since May 1, 2015, excepting article XX which becomes effective from the date of publication, in article IV – Item 2, Item 5, Item 13, Item 14, Item 15 concerning part (1) and Item b) parts (2) Articles 35, Item 29, Item 30, Item 38 concerning Item 10) parts (8) Articles 102, Item 39 concerning Item 18) parts (1) Articles 103, Item 48 concerning parts (2-1) and (2-2) Articles 117-1, Item 60 concerning Item d) parts (4) Articles 164, Item 62, Item 63, in article VIII – Item 1 concerning part (6) Articles 4, article XXIII, article XXIV which are applied since January 1, 2015, article II concerning Items and) and c) parts (3) Article 13-1, article III concerning Items and) and c) parts (1-1) Articles 89, which are applied since January 1, 2016, in article IV – Item 1 concerning Item 43) Articles 5, Item 3, Item 8 concerning part (13) Articles 24, Item 59 concerning Item е) parts (1) Articles 134, Item 84 concerning part (5-1) Articles 257, Item 6 of article XXI which are applied since January 1, 2017.".

Art. III. – Employers need to make recalculation of the income tax from physical persons from January 1, 2015 and before entry into force of this law. Tax authorities do not apply tax sanctions for the period for which recalculation of the income tax from physical persons is made.

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