PwC by your Side 24/7: Approval of the Tax Returns for IT Parks Residents

PwC by your Side 24/7: Approval of the Tax Returns for IT Parks Residents

• 24.11.2017

The Ministry of Finance has approved the tax returns for the single tax due by IT parks residents, namely:

- the single tax return (IU 17 form) - to be submitted monthly by the twenty-fifth of the month following the reporting one;
- the informative note on salary and other payments made by IT park residents to their employees (ISAPTI 17 form ) - to be submitted annually by 25 January of the calendar year following that in which the payments were made;
- information on salary and other payments made by IT park residents for the benefit of their employee s - to be sent annually to each employee by 1 March of the year following that in which the payments were made.

We would also like to draw your attention that, in relation to payroll taxes, as of 1 January 2018, IT park residents will be required to submit and complete table no. 2 and part of table no. 3 of the t ax return on withholding tax, health insurance contributions and calculated social security contributions (IPC 18 Form). Tax returns related to IT park residents' other tax liabilities are to be reported in the generally established manner.

[Source: Order of the Ministry of Finance no. 135 dated 6 November 2017 regarding the approval of the tax returns related to the single tax due by IT parks residents, published in Official Monitor of the Republic of Moldova no. 399-410 (6322-6333) dated 17 November 2017]

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

Ministerul Finanțelor a aprobat formularele dărilor de seama care vizează impozitul unic datorat de rezidenții parcurilor pentru tehnologia informației, si anume:

- declarația cu privire la impozitul unic (Forma IU 17) - se va depune lunar pana la data de 25 a lunii următoare celei de gestiune;
- nota de informare privind salariul si alte plăți efectuate de către rezidenții parcului pentru tehnologia informației in folosul angajaților (Forma ISAPTI 17) - se va depune anual pana la data de 25 ianuarie a anului calendaristic următor celui in care au fost efectuate plățile;
- informațiile privind salariul si alte plați efectuate de către rezidenții parcului pentru tehnologia informației in folosul angajaților
- se va transmite anual fiecărui angajat pana la data de 1 martie a anului următor celui in care au fost efectuate plățile.

Totodată, dorim sa va atragem atenția asupra faptului ca, din perspectiva impozitelor salariale, începând cu 1 ianuarie 2018, rezidenții parcurilor IT vor avea obligația de a depune si completa tabelul nr. 2 si parțial tabelul nr. 3 al formularului Darii de seama privind reținerea impozitului pe venit, a primelor de asigurare obligatorie de asistenta medicala si a contribuțiilor de asigurări sociale de stat obligatorii calculate (Forma IPC 18). Dările de seama aferente altor obligații fiscale ale rezidenților parcurilor IT se vor depune conform regulilor generale.

[Sursa: Ordinul Ministerului Finanțelor nr. 135 din 6 noiembrie 2017 cu privire la aprobarea formularelor dărilor de seama ce vizează impozitul unic datorat de rezidenții parcurilor pentru tehnologia informației, publicat in Monitorul Oficial al Republicii Moldova nr. 399-410 (6322 – 6333) din 17 noiembrie 2017]

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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.