of May 4, 1998 No. 490
About approval of the Regulations on procedure for separation of income gained by nonresidents from sources in the Republic of Moldova, and income gained beyond its limits
In pursuance of provisions of Article 73 of Chapter 11 of the Tax code N1163 XIII of April 24, 1997 on regulation of procedure for separation of income gained by nonresidents of the Republic of Moldova from different sources, the Government of the Republic Moldova DECIDES:
Approve Regulations on procedure for separation of income gained by nonresidents from sources in the Republic of Moldova, and income gained beyond its limits according to appendix.
Prime Minister of the Republic of Moldova
Ion Chubuk
Appendix
to the Order of the Government of the Republic of Moldova No. 490 of May 4, 1998
1. This provision is developed according to Article 73 of Chapter 11 of the Tax code N 1163-XIII of April 24, 1997 and regulates procedure for separation of income gained by nonresidents of the Republic of Moldova from different sources.
2. Nonresidents of the Republic of Moldova are any foreign legal entities and physical persons, including individual which do not fall under the concept of resident given in article 12 of the Tax Code.
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The document ceased to be valid since August 10, 2018 according to Item 7 of Appendix No. 4 of the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693