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The government has amended the Regulations on the procedure for paying off tax liabilities and canceling overpayments by applying a statute of limitations.

The government has amended the Regulations on the procedure for paying off tax liabilities and canceling overpayments by applying a statute of limitations.

Changes and additions to this document are designed to eliminate shortcomings in the procedure for writing off overpaid amounts, as well as to respect the rights of taxpayers. Thus, the document specifies that taxpayers will be able to request a refund of overpaid amounts on mandatory health insurance contributions within three years, and the limitation period for income tax will remain at the current level - up to six years. Also, the procedure for notifying taxpayers about the initiation by the State Tax Service of the procedure for repayment of overpaid amounts subject to write-off in the prescribed manner is being revised. In particular, taxpayers who are required to submit reports to the STS electronically will be informed about the start of the procedure by e-mail or through a mailbox in the taxpayer's personal account on the STS website, with information posted on the government portal of legal entities. Other categories of taxpayers whose overpayment amounts to be written off do not exceed 1,000 lei will be notified by posting information on the official page of the State Tax Service, and if the amount of overpayment exceeds 1,000 lei, they will be notified on the government portal of legal entities / government portal of a citizen.//19.07.2023 – InfoMarket.

News on the subject

The standard VAT rate for the HoReCa sector in Moldova will decrease from 12% to 8%.
The standard VAT rate for the HoReCa sector in Moldova will decrease from 12% to 8%.
VAT for the HoReCa sector is to be set at 8%, while a taxation scheme will be elaborated for new professions, such as SMM specialists.
VAT for the HoReCa sector is to be set at 8%, while a taxation scheme will be elaborated for new professions, such as SMM specialists.
VAT refund for economic agents from Gagauzia is to be made in the future from the autonomy's budget, not from the state budget.
VAT refund for economic agents from Gagauzia is to be made in the future from the autonomy's budget, not from the state budget.
The national business agenda proposes to maintain the excise tax on luxury cars, as well as provide a balanced approach to increasing excise taxes on tobacco products.
The national business agenda proposes to maintain the excise tax on luxury cars, as well as provide a balanced approach to increasing excise taxes on tobacco products.
Tobacco market participants are in favor of approving the calendar of excise tax increases in 2024-2026 proposed by the Ministry of Finance and for dialogue when discussing higher rates.
Tobacco market participants are in favor of approving the calendar of excise tax increases in 2024-2026 proposed by the Ministry of Finance and for dialogue when discussing higher rates.
In Moldova, it will be impossible to pass a periodic technical inspection of vehicles without paying a fee for the use of the country's highways for the current year.
In Moldova, it will be impossible to pass a periodic technical inspection of vehicles without paying a fee for the use of the country's highways for the current year.