Real estate tax and land tax must be paid until June 30 only in respect of properties purchased before March 31, 2021.
According to the order of the National Emergency Situations Commission of Moldova, in deviation from the current norms of the law, in relation to real estate, including land plots of individuals who are not engaged in entrepreneurial activities, as well as non-valued land of peasant (farm) households, the deadline for payment of real estate tax / land tax before June 30 of this year applies to existing taxable items and / or acquired before March 31, 2021. Notices of the payment of real estate tax / land tax must be sent to each taxpayer by the local tax collector services and mayoralties’ tax collector services by June 15. Notices must contain information on the accrued tax liabilities for existing taxation items and / or acquired by the relevant categories of taxpayers before March 31. At the same time, for property acquired after March 31, the deadline for payment of property tax / land tax is until March 25 of the year following the year of management. Notices must be delivered to taxpayers by February 1 of the year following the tax year of management; they must contain information on tax liabilities calculated for taxable items acquired after March 31, 2021 inclusive. // 12.04.2021 - InfoMarket.
