The State Tax Service (STS) has published a list of major taxpayers, which includes 550 economic agents.
The new list of large taxpayers was approved for the next 2 years. It includes all Moldovan banks, the largest non-banking credit organizations and insurance companies, the largest enterprises of the energy sector, manufacturing, trade and pharmaceutical companies, etc. The full list of companies is available at: https://sfs.md/ro/document/ordin-sfs-nr-479-din-27122022. Let us remind that last week the State Tax Service updated the criteria for determining and selecting large taxpayers. According to the new criteria, the status of a large taxpayer can be granted to 550 legal entities and up to 500 individuals. The main criterion for including legal entities into the list of large taxpayers is a combination of 3 factors: volume of tax liabilities, turnover rate and payroll fund declared by the taxpayers for the year preceding the year when 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 based on a decreasing principle). For banking institutions, insurance companies and taxpayers with a dominant position and/or important 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 laws in 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. The list of individuals is not published in accordance with the legislation on personal data protection. // 30.12.2022 - InfoMarket
