PwC Moldova: Tax and Legal Alert no.1/2018 - Settlement and Recording of Payments to the National Public Budget in 2018

PwC Moldova: Tax and Legal Alert no.1/2018 - Settlement and Recording of Payments to the National Public Budget in 2018

• 09.01.2018

In brief

The Ministry of Finance has approved the regulations on settlement and recording of payments to the national public budget through its treasury system for 2018. The main amendments applicable as of 1 January 2018 are presented below.

In detail

Taxpayers with subdivisions in the territorial-administrative units (“TAU”), whose budget is not part of the national public budget (“NPB”), have to pay their taxes to the TAU budget according to the entity’s main residence. If the taxpayer’s headquarter is located in such TAU, the taxpayer has to pay its taxes using the locality’s statistical code 0140. Taxpayers can make payments to the NPB through the unique taxpayer’s account using the Payment Note generated by Automated Informational System “Current taxpayer’s account”. 

The economic classification has been completed with new codes, including for fines applied by the Environmental Protection Inspectorate. Road taxes for vehicles registered in Republic of Moldova are to be paid according to a company’s main place of business or the individual-owner’s residence.

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PricewaterhouseCoopers (PwC) Moldova

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