April 30 is the deadline for individuals to file their income tax returns for the past year.
The State Tax Service reminded that non-business citizens who have an obligation to submit a tax return must complete and submit the declaration form CET18 by April 30. It is worth noting that filing a declaration is mandatory for citizens who have unpaid amounts of income tax, including as a result of income in the form of capital gains; if the person took advantage of personal exemption and received an annual taxable income of more than 360 thousand lei during the year; if a person requests a refund of overpaid income tax; if you wish to participate in the percentage deduction mechanism (“2%”), or when changing your residence in Moldova to another country. The income tax return (CET18) can be submitted electronically or on paper. In particular, the declaration can be submitted in one of the divisions of the State Tax Service, regardless of the place of registration, or online - through the “Electronic Declaration” service, which allows you to view, change and submit a declaration to the State Tax Service https://www.servicii.fisc.md, using mobile and electronic signature. In this case, the taxpayer can request a pre-filled declaration at the State Tax Service office, or visualize it in the electronic system if the declaration is submitted online. If the information in the pre-filled declaration is incomplete or inaccurate, it can be corrected and supplemented. Also, the completed declaration and signed electronically can be sent to the STS email address - mailto:mail@sfs.md. Another way is that a declaration completed on paper and signed with a holographic signature can be scanned and sent to the email address mailto:cet@sfs.md. Citizens who have not fulfilled their obligations to submit an income tax return and have not paid income tax on time and in full will subsequently be required to pay it, along with the accrued penalty for each day of delay. Income tax can be paid through the state electronic payment service Mpay or through the taxpayer’s personal account on the website sfs.md. Resident individuals who do not have income tax debts for previous tax periods also have the right to transfer 2% of the income tax amount to one of the recipients of the percentage deduction. The list of beneficiaries is available on the website of the State Services Agency: https://goo.su/rUgflzm. Previously, as part of the fiscal policy for 2023, an amendment was made to the Tax Code, allowing the disposal of 2% of income tax when filing a declaration only in electronic form. However, as the press service of the State Tax Service explained, at a parliamentary meeting on March 21, this provision was excluded. Thus, you can transfer 2% of income tax, as before, when filing a return on paper and in electronic form.// 22.03.2024 — InfoMarket.
