of May 4, 1998 No. 489
About approval of the Regulations on procedure for confirmation of donations on the charitable purposes and/or sponsorship
In pursuance of part provisions (3) Article 36 of Chapter 4 of the Tax code N 1163-XIII of April 24, 1997 about need of confirmation of expenses in the form of the donations on the charitable purposes and/or sponsorship permitted to deduction from gross income, the Government of the Republic of Moldova DECIDES:
Approve Regulations on procedure for confirmation of donations on the charitable purposes and/or sponsorship 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. 489 of May 4, 1998
1. This provision is developed according to part (3) Article 36 of Chapter 4 of the Tax code N 1163-XIII of April 24, 1997.
2. This provision aims at regulation of procedure for deduction of expenses on the charitable purposes and sponsorship and their confirmation and extends on all resident taxpayers (legal entities and physical person).
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The document ceased to be valid since August 10, 2018 according to Item 6 of Appendix No. 4 of the Order of the Government of the Republic of Moldova of July 11, 2018 No. 693