The State Tax Service has changed the criteria for determining large taxpayers-legal entities.
The State Tax Service has amended the order on organizing the administration of large taxpayers, adjusting the procedure and criteria for determining the status of a large taxpayer. According to the new rules, large taxpayers will be selected based on three criteria: main and specific criteria, as well as a continuity criterion. The main criterion is determined by means of three indicators: the volume of turnover and / or the volume of supplies, the volume of tax liabilities and the payroll declared and paid by taxpayers in the year preceding the one in which the list is updated and / or for 11 months of the current year. These indicators will be used in a 70:20:10 ratio when determining the results for the main criterion. At the same time, 4 specific criteria have been established. The first is the criterion of specific activity - the National Bank of Moldova, banking financial institutions, the Agency of Public Services, the Center for Information Technologies in Finance, as well as taxpayers who hold a dominant position or are of particular importance in a certain sector of the economy fall under it. The second is the investment criterion, on the basis of which newly created economic agents can also be registered as large taxpayers, which at the time of their establishment undertake to invest at least 5 million euros in the next 3 years. The third - the criterion of interdependence - is applied to legal entities and individual entrepreneurs who are in close connection (owns more than 50% of the authorized capital) with one of the investors who pledged to invest 5 million lei within 3 years from the date of establishment. Another - the criterion of direct participation - applies to legal entities / individuals who directly own at least 50% of the authorized capital of a large taxpayer. It is envisaged that taxpayers will also be considered through the prism of the continuity criterion: large taxpayers included in the list, but subsequently failing to meet the main criteria, will be considered; taxpayers resulting from the separation or merger with a large taxpayer. It is stipulated that the list of large taxpayers may include no more than 650 legal entities, it is approved by the order of the director of the State Tax Service and is published on the website of the State Tax Service and in Monitorul Oficial. In the list of large taxpayers-legal entities for 2019-2020 there are currently included 560 economic agents. // 18.12.2020 — InfoMarket.
