The State Tax Service has updated the criteria for determining and selecting large taxpayers.
According to the order of the ministry published in Monitorul Oficial (the Official Journal of Moldova), in accordance with the new criteria, the status of a large taxpayer can be granted to 550 legal entities and up to 500 individuals, selected on the basis of the established criteria (previously - up to 650 legal entities and 500 individuals). The main criterion for including legal entities in the list of large taxpayers is the combination of three factors: the amount of tax liabilities, turnover rate and wage fund declared by the taxpayers for the year preceding the one in which the criteria are applied, and for 10 months of the current tax year (in accordance with these criteria 40%, 40% and, respectively, 20% of taxpayers will be selected according to a declining principle). For banking institutions, insurance companies and taxpayers with a dominant position and/or significant importance in a particular industry, a specific criterion will be applied. Also, the criterion of continuity (taxpayers resulting from the division/merger of a large taxpayer) will be applied in determining large taxpayers. The list of large taxpayers cannot include legal entities in the process of liquidation or insolvency, state institutions, municipal enterprises, public and private educational institutions, taxpayers who have registered high risks of non-compliance with tax legislation during the last two tax years, as well as companies with less than 30 employees in the month of selection. At the same time, the list of large taxpayers-individuals may include resident individuals whose income for the last three tax periods preceding the tax reporting period, in total, exceeds the amount of 3 million lei, selected in descending order. Until now, a more extensive list of criteria has been applied for this category of large taxpayers. //23.12.2022 - InfoMarket.
