ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of November 1, 2016 No. 1115

About modification and cancellation of some orders of the Main state tax authorities

In pursuance of provisions lit.s) h. (1) to Art. 133 of the Tax code (repeated publication in Monitorul Oficial al Republicii Moldova, 2007, special release), taking into account subsequent changes and amendments I ORDER:

1. Change the Order of the Main state tax authorities "About approval of the List of codes of tax benefits on the income tax No. 1080 of 10.10.2012 (Monitorul Oficial al Republicii Moldova No. 216-220/1231 of 19.10.2012) as follows:

In the appendix "The List of Codes of Tax Benefits on the Income Tax for the Corresponding Year":

a) in privilege code 4c, gr.2 before words "educational institutions" to introduce the phrase "State and Private";

b) in privilege code 4c, гр. The 3rd text "are exempted from tax on the income from delivery of services, goods connected with industrial practice and educational process on condition of the direction of the means received from delivery of these services, goods to the general education purposes" to replace with the text "are exempted from tax on income gained from direct implementation of educational process according to the Code about education";

c) 4e and 4f to exclude codes of privileges.

2. Cancel the Order of the Main state tax authorities No. 865 of September 6, 2016 (Monitorul Oficial al Republicii Moldova, Art. No. 306-313, 1545, of 16.09.2016).

3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

4. To provide to management of methodology of taxes and fees of the Main state tax authorities the publication of this order in Monitorul Oficial al Republicii Moldova.

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