The State Tax Service of Moldova announced the cancellation of the provisions of the tax legislation in force during the state of emergency
In particular, the State Tax Service informs that the provisions on the extension of the Interest Subsidy Program for the period January-May 2021, as well as the VAT Reimbursement Program for the period January-May 2021, to VAT payer enterprises that have registered VAT amounts subject to deduction in subsequent period, became invalid in connection with the decision of the Constitutional Court No. 15 of April 28, 2021, which declared unconstitutional the Parliament's decree declaring a state of emergency No. 49 of March 31, 2021. In this context, the State Tax Service clarified that decisions on VAT refunds or subsidizing interest on bank and / or non-bank loans that were issued before the above decision of the Constitutional Court, including on April 28, 2021, will be executed in accordance with the established procedure. Thus, applications for VAT refunds and the provision of interest subsidies on bank and / or non-bank loans, on the basis of which no relevant decisions were made on the situation as of April 28, remain unresolved, and applications submitted after April 28, 2021 will not be considered. Also, based on the fact that in accordance with the decision of the Constitutional Court No. 15 of April 28, 2021, the provision allowing the extension of the deadline for filing tax returns and the deadline for the settlement of tax liabilities is no longer valid, requests submitted in this regard by taxpayers will not be considered. Likewise, the moratorium on the planned state control of economic agents on the ground, previously established until May 30, 2021, is canceled. It also repeals the exemption from income tax, compulsory social and health insurance contributions at the employee level and, accordingly, the authorization to deduct for tax purposes at the employer level of payments made by the employer for vaccination of employees against COVID-19. // 06.05.2021 — InfoMarket
