Resident individuals of Moldova can apply for reimbursement of excessively paid or withheld income tax.
The State Tax Service has clarified the rules for reimbursement of the amount of overpayment / excessive withholding of the applicable tax to non-entrepreneurial residents of Moldova. To receive reimbursement, it is necessary to file with the territorial tax authority at the place of service an application for reimbursement of the overpayment of income tax, starting from July 1 - on paper (from June 1 - in electronic form). In addition, the application and all necessary supporting documents in a scanned form can be sent by regular mail or the STS e-mail: firstname.lastname@example.org. In connection with the coronavirus epidemic, the STS recommends that citizens submit applications for electronic refunds. It is worth noting that the refund of the amount of excessively paid / excessively withheld income tax is carried out only if the taxpayer has no other outstanding tax debts and if the taxpayer has submitted an application for refund within 6 years after the appearance of the overpayment amount. More detailed information can be obtained in the STS call center 0 8000 15 25, as well as on the STS website. //07.07.2020 - InfoMarket.