PwC by Your Side 24/7: Approval of Important Tax Law Amendments

PwC by Your Side 24/7: Approval of Important Tax Law Amendments

• 18.09.2018

The Official Monitor dated 7 September 2018 contained some important tax amendments, including:

• Article 20 of the Tax Code (TC) has been expanded with new sources of non-taxable income, namely the expenses incurred by employers within the limits approved by law for (i) food, transportation and professional training of employees, (ii) granting meal tickets and (iii) employees' voluntary health insurance. This amendment aims at aligning the payroll tax treatment of such expenses.

• Form IALS18 “Information note on salary and other payments made by employers to employees, as well as the payments made to residents from sources of income other than salary and income tax withheld from such payments” and the methodology for filling it in have been approved. The first reporting period for which Form IALS18 should be presented is 1 October – 31 December 2018.

• The State Tax Service (STS) has approved a new Order regarding the methodology, structure and deadlines for taxpayers submitting the information mentioned under art. 92 and art. 22611 of the TC. The new Order enters into force on 1 January 2019.

[Source: Official Monitor of the Republic of Moldova no. 336-346 (6731 – 6741) dated 7 September 2018]

We are at your disposal with additional information on the above subjects or any other issues of interest to you.
Yours faithfully
PwC Moldova Team

Va informam ca in Monitorul Oficial din 7 septembrie 2018 au fost publicate cateva modificari legislative de impact, inclusiv:

• articolul 20 din Codul fiscal (CF) a fost completat cu noi surse de venit neimpozabile, si anume cheltuielile suportate de angajator in limitele prevazute de legislatie pentru (i) hrana, transportul si studiile profesionale ale angajatului, (ii) acordarea tichetelor de masa si (iii) primele de asigurare facultativa de asistenta medicala ale angajatului. Scopul acestei modificari a fost alinierea tratamentului aplicabil din perspectiva tuturor impozitelor salariale.

• au fost aprobate Forma IALS18 „Nota de informare privind salariul si alte plaţi efectuate de catre angajator in folosul angajatilor, precum si platile achitate rezidentilor din alte surse de venit decat salariul si impozitul pe venit retinut din aceste plati” si modul de completare a acesteia. Prima perioada pentru care se va prezenta Forma IALS18 este 1 octombrie – 31 decembrie 2018.

• a fost aprobat un nou ordin al Serviciului Fiscal de Stat cu privire la stabilirea modului, structurii si termenelor de prezentare a informatiei de catre subiectii nominalizati la art. 92 si art. 22611 din CF. Ordinul va intra in vigoare la 1 ianuarie 2019.

[Sursa: Monitorul Oficial al Republicii Moldova nr. 336-346 (6731 – 6741) din 7 septembrie 2018]

Va stam la dispozitie cu informatii suplimentare privind subiectul de mai sus sau orice alte probleme de interes pentru dumneavoastra.

Cu cele mai bune urari,
Echipa 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.