In Moldova are established limit rates of local fees for 2021-2023, approved by local authorities.
According to the amendments to the legislation, local authorities will be able to establish local fees within the limits set forth in the Tax Code. At the same time, the permitted local fees are set for the medium-term period - 2021-2023. Thus, the maximum limits of the collection for the improvement of territories in 2021 are set at 200 lei per year for one employee (and / or the founder of an individual entrepreneur, peasant / farm), in 2022 - 210 lei, in 2023 - 220 lei. The limit of fees for trade and / or service facilities for Chisinau and Balti municipalities 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 amount of collection is limited to 75 thousand lei per each an object of trade 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 villages / 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 tax will also be diversified, depending on the type of settlement: in 2021 in the municipalities of Chisinau and Balti it will amount to 100 lei per year per square meter; in other cities and municipalities - 75 lei per year for 1 sq. m, in communes - 50 lei / sq. m. In the next 2 years, the size of the market fee will increase: in Chisinau and Balti - 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 maximum fee for the provision of services for the carriage of passengers is provided 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 of 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, respectively, 1323 lei per year for 1 sq. m. For several categories of local fees, the marginal rate will not change during 2021-2023: the rate of the fee for organizing auctions and lotteries within the administrative-territorial unit in 2021-2023 will not be able to exceed 0.25% of the income from the sale of goods announced for auctions or the amount for which lottery tickets are issued (with the exception of lotteries organized through electronic communications systems); the tax rate for the use of local symbols is 0.25% of the income from the sale of products manufactured using local symbols; the tax rate for advertising placement is 5% of income from services for its placement / distribution; fee for temporary residence - 7.5% of income from services for temporary residence provided by the structures involved in the accommodation of visitors; resort tax rate - up to 2.5% of the annual income from the sale of vouchers for rest and treatment. Herewith, local fees for dog owners and for sanitation will be established at the discretion of the local administration. // 24.12.2020 — InfoMarket.
.jpg)
