The State Tax Service published the tax calendar for May, reminding taxpayers of the deadlines for tax payments and filing returns
The State Tax Service reminded that legal entities and individuals engaged in business activities must fulfill their tax obligations and submit reports and make payments to the budget by May 25. Specifically, by this date, tax returns must be filed and taxes, fees, mandatory health insurance contributions, and state social insurance contributions related to payroll must be paid. This applies to income tax returns (forms IPC21, IU17), VAT and excise tax returns (TVA12, ACZ09), the fee for environmentally polluting goods (POLMED25), declarations on the use of wine distillates, as well as contributions to the Population Support Fund (TFSP20). Additionally, by May 25, independent traders must pay income tax for the first quarter of 2026 based on the payment notice received from the State Tax Service. The same deadline applies to independent entrepreneurs (freelancers), who are required to pay the single tax for April. Employers in the passenger transportation sector operating under the taxi regime must submit reports using Form TAXI18 and pay the associated income tax, health insurance, and social security contributions for their driver-employees. The State Tax Service clarified that June will be the final reporting period for applying the special payroll tax regime in the taxi industry using Form TAXI18. A complete list of tax reports and obligations is available in the Tax Calendar on the State Tax Service website: https://sfs.md/ro/calendar. // 18.05.2026 — InfoMarket.
