In Moldova will be limited the maximum rates of local taxes, approved by local authorities.
The draft tax policy for 2021 includes measures to strengthen the financial autonomy of local governments and to ensure predictability for business. According to the Ministry of Finance, in 2021, the 15% discount will be canceled if the full amount of real estate tax is paid by the end of June. Local authorities in rural areas will be given the opportunity to set their own property tax rate, but in the range from 0.05% to 0.4%. In addition, local authorities will be empowered to establish special local fees for the provision of other local public services, in addition to those provided for in the Tax Code. The amount of fees and the procedure for their establishment will also be adopted by local authorities independently. At the same time, the draft tax policy for 2021 provides for limiting the maximum level of local taxes, and for greater predictability for business, the maximum limits will be approved for 3 years. Thus, it is proposed to establish the maximum limits of the collection for the improvement of territories in 2021 at the level of 200 lei per year, in 2022 - 210 lei, in 2023 - 220 lei. Maximum fees for trade and / or service facilities for Chisinau municipality will amount to 100 thousand lei in 2021, 105 thousand lei - in 2022 and 110 thousand 225 lei - in 2023. For other municipalities and cities, the maximum fee will be 75 thousand lei for each trade item and / or an object for the provision of services in 2021, 78.75 thousand lei - in 2022 and 82 thousand 687 lei - in 2023. In the communes, the collection in 2021-2023 will amount to 50 thousand lei, 52.5 thousand and, respectively, 55 thousand 125 lei. The only exceptions are two types of activities, for which it is proposed to establish the highest maximum limits, regardless of the locality: for the retail trade of automobile fuel in specialized stores - 200 thousand lei in 2021, 210 thousand lei - in 2022 and 220.5 thousand lei - in 2023; for activities related to the organization of gambling and betting - 500 thousand lei, 510 thousand lei and 535.5 thousand lei, respectively. The market fee will also be diversified, depending on the type of settlement: in 2021 in Chisinau municipality, it will amount to 100 lei per year per square meter; in other cities and municipalities - 75 lei / sq. m, in communes - 50 lei / sq. m. In the next 2 years the size of the market fee will increase: in Chisinau municipality - up to 105 lei and, accordingly, 110 lei / sq. m; in other cities and municipalities - up to 79 and 83 lei / sq. m; in communes - up to 53 and 56 lei / sq. m. The document adopted by the government proposed to establish a fee for the provision of services for the carriage of passengers for three categories of public transport. Thus, transport operating in taxi mode can be taxed at the maximum permissible rate of 6 thousand lei in 2021, 6.3 thousand - in 2022 and 6615 lei - in 2023; vehicles with a capacity of up to 24 seats - 15 thousand lei, 15 thousand 750 lei and, accordingly, 16 thousand 537 lei in 2021-2023; the maximum fee for vehicles with a capacity of more than 25 seats will be 27.6 thousand in 2021, 28 thousand 980 lei - in 2022, 30 thousand 439 lei - in 2023. The maximum fee for parking vehicles is proposed to be set at the level 30 lei per year per square meter in 2021, 31.5 lei - in 2022 and 33 lei - in 2023, fee for advertising devices - 1200 lei, 1260 lei and, accordingly, 1323 lei per year for 1 sq. m. For several categories of local fees, the rate will be the same in 2021-2023: the fee for organizing auctions and lotteries within the administrative-territorial unit in 2021-2023 - 0.25% of income from the sale of goods declared for auctions or the amount for which lottery tickets are issued; levy for the use of local symbols - 0.25% of the income from the sale of products made using local symbols; fee for advertising placement - 5% of income from services for its placement / distribution; temporary residence fee - 7.5% of income from temporary accommodation services provided by the structures involved in the accommodation of visitors; the resort tax will be 2.5% of the annual income from the sale of vacation and treatment vouchers. At the same time, at the discretion of the local administration, local fees for dog owners and for sanitary cleaning will be established, the rate limits for them are not provided. // 01.12.2020 — InfoMarket.
