LAW OF THE REPUBLIC OF MOLDOVA

of July 14, 2017 No. 145

About modification and amendments in some legal acts

The Parliament adopts this organic law.

Art. I. – In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes and amendments to make the following changes and additions:

1. Part (Article 6 to add 5) with Item h) the following content:

"h) the single tax from residents of information and technological parks.".

2. In part (Article 7 of the word "and the income tax established according to Chapter 71 of the Section II" shall be replaced with words 5) ", the income tax established according to Chapter 71 of the Section II, and the single tax from residents of information and technological parks".

3. Add Article 12-1 with parts (3-2) and (3-3) following of content:

"(For the business entities who received resident status of the information and technological park within tax year, tax period the period since the beginning of calendar year until the end of calendar month in which the park resident status is received is considered 3-2).

(For business entities at whom within tax year the resident status of the information and technological park responds tax period the period from the first day of the month following after month in which the park resident status, before the termination of calendar year is withdrawn is considered 3-3).".

4. Part (3) articles 14 after words "parts (3), (3-1), (3-3), (3-4), (3-5) and (" to add 3-6) Articles 90-1, with the words "and also according to the income specified in part (2) Article 14-1,".

5. Add the code with Article 14-1 of the following content:

"Article 14-1. The special rules applied to residents of information and technological parks and their workers

(1) the Managing resident subjects of information and technological parks to whom the tax regime set in Chapter 1 of the Section X is applied have no obligations on tax on entrepreneurial income (operating activiies) according to this Section as this tax is included in the single tax regulated by Chapter 1 of the Section X.

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