Since September 6, in Moldova has been canceled the moratorium on tax audits for the period up to January 1, 2018.
This is provided for by a package of tax measures agreed upon with the IMF, which was promulgated by Moldovan President Igor Dodon. The final version of the document was published on September 6 in Monitorul Oficial. In accordance with the adopted amendments and additions, in particular, the ban on checking the correctness of calculation, declaration and payment of taxes, fees and other payments to the state budget, budgets of administrative-territorial units, state insurance contributions and compulsory health insurance for tax periods until January 1, 2018 was lifted. At the same time, from January 1, 2022, will come into force amendments to the Tax Code with the aim of counteracting fraud by taxpayers in the course of tax control carried out by indirect methods and sources. In particular, the provisions excluding the taxable income of 500 thousand lei when assessing income by indirect methods were excluded from the Tax Code. Also was added an addition, according to which the estimated taxable income will be underestimated by the amount taken on credit by the taxpayer subject to verification, only if he provides confirmation that taxes were paid from the source of income of the loan or these funds were declared, according to the law. The law stipulates that taxable income assessed by the State Tax Service during tax audits starting January 1, 2022 will not be reduced by the amount declared in accordance with Art. 226 7 of the Tax Code, no matter what period it relates to.// 06.09.2019 — InfoMarket