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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of November 30, 2016 No. 1286

About approval of the Regulations on the mechanism of percentage assignment

(as amended on 19-12-2025)

Based on part (6) article 15-2 of 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 and amendments, DECIDES: the Government

1. Approve Regulations on the mechanism of percentage assignment it (is applied).

2. Applicants of percentage assignment can submit applications for inclusion in the List of receivers for 2017 within 20 working days from the date of entry into force of this order of the Government, but no later than December 31, 2016.

3. To the Ministry of Finance, the Ministry of Justice, the State Tax Administration and the State inspection of financial control within two months from the date of publication of this resolution to bring the regulations into accord with this resolution.

Prime Minister

Paweê Phillip

Countersign:

Minister of Finance

 

Octavian to Armash

Minister of Justice

Vladimir Chebotar

Approved by the Order of the Government of the Republic of Moldova of November 30, 2016 No. 1286

Regulations on the mechanism of percentage assignment

I. General provisions

1. The regulations on the mechanism of percentage assignment (further – the Provision) establish the mechanism by means of which the taxpayer – physical person, not having debt to the national budget for the previous tax periods having the right to deduct percentage share in the amount of 2 percent of the income tax amount, the percentage assignment transferred annually into the budget by receivers.

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