- The text is about the State Fiscal Service (SFS) in Moldova.
- It provides information about the SFS, including its leadership, organizational structure, history, plans, and programs.
- It also covers topics such as international cooperation, careers, news, events, opinion polls, transparency, decision-making process, institutional integrity, government data catalog, annual reports, public procurement, confiscated and criminal goods, business trips abroad, services, legislation, tax code, international taxation, automatic exchange of financial account information, tax practice database, documents issued by AAPL, and contacts.
- The text mentions recent changes in the tax code for 2024, including modifications related to income tax, value-added tax (VAT), excise taxes, and local taxes and fees.
- It provides details about the specific changes made in each area, such as the definition of dividends and interest, employer benefits, new sources of tax-exempt income, expanded deductible expenses, inclusion of trade unions and employers’ organizations as eligible recipients of deductible donations, revision of rules for determining capital gains or losses, tax regime for small and medium-sized enterprises, and new tax regime for businesses in the ferrous and non-ferrous waste trading sector.
- The text also mentions changes in VAT, including the VAT rate for HORECA, deduction of VAT based on fiscal receipts, VAT exemption without the right to deduct for previously exported domestic goods, invoice issuance deadline, and VAT regime for balancing electricity.
- It covers changes in excise taxes, such as the addition of new subjects to be taxed, excise stamp, transitional provisions for old-type excise stamps, and taxation of excise goods inventory.
- Lastly, it mentions changes in local taxes and fees, including property tax, land tax, local taxes, taxes on natural resources, and entrepreneur patent.
- All these changes were approved by Law No. 212/2023 for the modification of certain normative acts (fiscal and customs policy for 2024).
Source: sfs.md
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
