PwC Moldova: Amendments to the Tax and Legal Alert No. 11/2014: New regulations on employee business travel

PwC Moldova: Amendments to the Tax and Legal Alert No. 11/2014: New regulations on employee business travel

• 20.05.2014

Further to the latest amendments brought to the Regulation on the delegation of Moldovan entities\' employees, we would like to highlight the following:

• per diem is equal to 50% of the established rate in case of single day business trip abroad;
• in case of single day business trip within the country per diems are not due, while
• the amount of per diem for arrival and departure days in case of business trips for more than one day continues to be equal to 100% of the established rates.

Cu referire la recentele modificari operate la Regulamentul cu privire la delegarea salariatilor entitatilor din Republica Moldova, va atragem atentia asupra urmatoarelor precizari:

• diurnele se platesc in proportie de 50% din norma stabilita in cazul delegarii in strainatate pentru o singura zi;
• in cazul delegarii pentru o singura zi pe teritoriul Republicii Moldova diurnele nu se platesc, iar
• pentru zilele de plecare si sosire in cazul deplasarilor pentru mai multe zile diurnele se platesc in continuare in proportie de 100% din norma stabilita.

 

PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.