ACI Legal Flash No.4

ACI Legal Flash No.4

• 26.05.2015

The draft law the responsibility for which has been taken by the Government outlines potential amendments in the Moldovan legislation, which are rather important for the business. Thus, the draft law aims, inter alia, at modifying the Tax Code of the Republic of Moldova. The most relevant amendments and completions are:

Tax Code of the Republic of Moldova. The most relevant amendments and completions are:

• Establishing of new obligations for taxpayers, namely: a) use of computerized information systems and software for control cash registers, b) certification of computerized information systems and software for control cash registers by Certification Commission of the Ministry of Finance. Supply and/or use of computerized information systems and/or software for control cash registers, uncertified by the Certification Commission shall be subject to a fine ofMDL 50 000.

• Exclusion of lay-off pay (allowance) from the list of non-taxable income sources. 

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