The Government of Republic of Moldova approved a new regulation on income tax withholding from wages and other payments made by the employer for the benefit of the employee. The provisions of this document enetered into force on 1 September 2014.

The changes aim the report on the amount of income paid and income tax withheld from it, which changed its name from IRV 09 IRV14. Also, the new edition of this report was completed with several types of income such as:

- Payments made for the benefit of individuals, except individual entrepreneurs and households (farms), the income received by them related to the delivery of cultivation and horticulture production, including nuts and nut derivatives, and from livestock production, in live weight and slaughtered, except natural milk (LIV);

- Payments directed to pay nonresident income received from art. 71, except dividends and amounts specified in art. 901 аlin. (З1), third indent of the Tax Code (PTL)

- Other income (ALT).

It was also approved the "Guidelines for completing the personal records for employees in information technology" (annex no. 9).

Another important change was merging notices regarding salary and other payments made by the employer for the benefit of employees and the income tax withheld from these payments (IAL 09) Note the information on payments made to residents of sources of income other than salary and income tax withheld from these payments (IAS 09). Now, this document will be abbreviated name - IALS 14, and the term - "Information Note on salary and other payments made by the employer for the benefit of employees and payments made to residents of other sources of income than wage and income tax withheld of these payments".


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