The amendments to the legislation adopted within the framework of the draft tax policy for 2021 were published in Monitorul Oficial.
Fiscal policy for 2021 provides for an increase in excise taxes on tobacco products, alcohol, petroleum products, changes in some income tax rates; introduction of measures to support economic agents and agricultural producers, as well as measures to reduce the turnover of cash in the economy. It is planned to increase the size of personal and additional exemptions from income tax, reduce the VAT rate for the HoReCa sector from 15% to 12%, introduce marginal rates of local fees and introduce special fees that can be administered by local authorities; establishment of a mechanism for subsidizing the packaging waste management process. According to the document, the parliament refused to reduce the non-taxable limit for parcels sent by non-resident companies in favor of individuals in Moldova (it was planned to reduce it from 200 to 100 euros). Also, the document does not contain the previously envisaged provision on the unification of the VAT rate for the supply of agricultural raw materials, fertilizers and plant protection products to 12% (it was planned to reduce the VAT on fertilizers and plant protection products to decrease from 20% to 12%, while increasing from 8% to 12% the VAT rate for the supply of agricultural products. Banks, savings and loan associations, as well as issuers of corporate securities will withhold a tax of 3% from interest paid to resident individuals from next year. There is planned the reorganization of the Customs Service, are envisaged a number of changes related to turnover of tobacco products and alcohol, the size of the punishment for smuggling will change. Starting from the new year, criminal punishment will be introduced for violating the legislation on organizing and conducting gambling, which constitutes a state monopoly, and monitoring of sites will be provided: sites that provide access to unauthorized gambling, will be blocked. The Law on the Prevention and Fight against Crime in the Sphere of Computer Information was supplemented with a provision according to which the competent authorities, using the available technical methods and means, will be able to stop access to pages that contribute to the commission of crimes or violate the provisions of the current legislation or contain / distribute instructions on how to do them.// 22.12.2020 — InfoMarket.
