Legal entities, as well as individuals who are engaged in independent entrepreneurial activities, must submit an income tax return by March 25
The State Tax Service draws attention to the fact that, according to the Tax Code, this category of taxpayers must file a declaration before the 25th day of the third month following the end of the tax period. The STS notes that a legal entity and an individual, residents of Moldova, who are engaged in entrepreneurial activities, as well as professional activities in the field of justice, must pay tax on income received by them from any sources located in Moldova and abroad (with the exception of benefits and exemptions provided to them). These taxpayers must submit a declaration (income tax report) to the STS unit or online by filling out an electronic form of the document. At the same time, according to the Tax Code, VAT payers, taxpayers who are engaged in professional activities in the field of justice, residents of IT parks, taxpayers with 5 or more employees are required to file reports electronically. The deadline for the payment of income tax coincides with the deadline for filing a declaration - March 25. Taxpayers who do not file a timely declaration will be fined. More information is available on the State Tax Service website or by calling 0-8000-1525. //26.02.2020 - InfoMarket.