PwC Moldova: Tax and Legal Alert no. 3/2017 - Tax Regime for IT Park Residents

PwC Moldova: Tax and Legal Alert no. 3/2017 - Tax Regime for IT Park Residents

  • 16.08.2017

In brief

The Parliament of the Republic of Moldova recently approved the amendments and supplements to the Tax Code, Law no. 1585 dated 27 February 1998 on compulsory health insurance ("Law 1585"), Law no. 1593 dated 26 December 2002 on the amount, manner and terms of payment of compulsory health insurance contributions ("Law 1593"), Law no. 489 dated 8 July 1999 on the public social security system ("Law 489"), Law no. 289 dated 22 July 2004 on sick leave allowances and other social security benefits ("Law 289").

The amendments are aimed at bringing these legislative acts in line with the provisions of Law no. 77 dated 21 April 2016 on information technology parks and providing a functional mechanism for the application of single tax due by the residents of such parks ("IT parks").

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PricewaterhouseCoopers (PwC) Moldova
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.

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