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Posted by: Mazur Rodica
News / Economic
07 May 2021 / 08:34
Changes to tax legislation during the state of emergency no longer valid
The State Fiscal Service (SFS) informs that the provisions regarding the extension of the Interest Subsidy Program, as well as of the VAT Reimbursement Program for the period January-May 2021 are no longer in force as a result of the decision of the Constitutional Court of Moldova, declaring unconstitutional the Parliament 's decision on declaring the state of emergency, reports Moldova 1.
Also, following the decision of the High Court, the extension of the term for presenting the fiscal reports and the term for settling the fiscal obligations is no longer valid.
At the same time, the moratorium on the planned state controls of the economic agents, on the spot, is canceled.
The income tax exemption, compulsory state social insurance contributions, compulsory health insurance premiums at the employee level and, respectively, the allowance for deduction for tax purposes at the employer level of payments made by the employer for the anti-COVID-19 vaccination of employees have been also canceled, reads a communiqué published by the Fiscal Service.
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