In Moldova, entrepreneurs who have committed tax violations in the amount of up to 5,000 lei, and citizens who have detected violations of up to 500 lei, will not be subject to sanctions.
This is provided for by the relevant amendments to the Tax Code, adopted by the parliament in the first reading in order to reduce the administrative burden on economic agents and citizens. The approved changes increase the threshold for determining a minor tax violation, for which a sanction in the form of a warning is provided. The authors of the draft law proposed that a tax violation be considered insignificant if the unpaid amount of taxes, fees, mandatory medical insurance contributions and state social insurance contributions, established in percentage terms, does not exceed 500 lei - for individual taxpayers and 5 thousand lei - for legal entities and individuals engaged in entrepreneurial activity. Now these limits are set at the level of 100 lei and, accordingly, 1 thousand lei. For a minor tax violation, the tax legislation provides for a sanction in the form of a warning. Dumitru Alaiba, chairman of the commission on economy, budget and finance, noted that the proposed changes will help improve tax administration and reduce pressure on taxpayers who have minor tax violations. Meanwhile, the tax authorities will be able to concentrate on identifying significant tax violations, for which fines are applied, respectively, the country's budget is replenished. The concept of a minor tax violation was introduced in the Tax Code in 2015, and since then its definition has not changed. // 03.02.2022 — InfoMarket
