Tax and Legal Alert no.2/ 2017: Approval of Tax and Customs Legislation Amendments

Tax and Legal Alert no.2/ 2017: Approval of Tax and Customs Legislation Amendments

• 12.01.2017

In brief

The law significantly amending the Republic of Moldova’s fiscal and customs legislation has been published.

Taxes and duties

Income Tax

Taxation of independent activities and professional activities in the justice sector. The tax regime applicable to independent activities and professional activities in the justice sector has been established:

- Independent activities are defined as trade activities generating income carried out individually by resident individuals without creating an organisational legal form. 
The tax rate is 1% of income received from independent activities, but not less than MDL 3,000.
- Professional activities in the justice sector are defined as activities carried out permanently in the organisational forms established by law, by lawyers, trainee lawyers, public notaries, bailiffs, mediators, authorised administrators, judicial experts within the offices of judicial expertise and translators. Income obtained from engaging in such activities is subject to an 18% income tax rate.

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