Lawyer Moldova

Fragment from Tax Code of Moldova № 1163-XIII from 24.04.97
 
Published in Monitorul Oficial, nr.62/522 din 18.09.1997 with additional changes in 2001, 2005 and 2007.

(1)The local firms whose capital is formed or increased in the manner prescribed by law or performing investments (expenses) in the amount of capital that exceeds an amount equivalent to US $ 250,000 is exempt from income tax in the amount of 50%, starting with the fiscal period in which the tax authorities, the agreement for exemption from income tax in accordance with regulations approved by the Government, over 5 tax years, provided that at least 80% of the income tax calculated and paid-budget reinvested in the development of production (works, services) own or state programs or branch of national economy development.
(2) enterprises whose capital is formed or increased in the manner prescribed by law or performing investments (expenditures) capital is exempt from income tax, since the tax period in which the tax authorities, the agreement of tax exemption income, in accordance with regulations approved by the Government, the following tax period, depending on the size of formed or increased capital or investment size (costs) incurred capital as follows:
a) for 3 years - if the size of capital, formed or increased in the manner prescribed by law, or investments (expenditures) capital exceeds the amount equivalent to US $ 2,000,000, provided that at least 80% of the income tax calculated and Callable budget reinvested in the development of production (works, services) own or state programs or development branch of the national economy;
b) for 3 years - if the size of capital, formed or increased in the manner prescribed by law, or investments (expenditures) capital exceeds the amount equivalent to US $ 5,000,000, provided that at least 50% of the income tax calculated and Callable budget reinvested in the development of production (works, services) own or state programs or development branch of the national economy;
c) for  3 years - if the size of capital, formed or increased in the manner prescribed by law, or investments (expenditures) capital exceeds the amount equivalent to US $ 10 million, provided that at least 25% of the income tax calculated and Callable budget reinvested in the development of production (works, services) own or state programs or development branch of the national economy;
d) for 4 years - if the size of the share capital, formed or increased in accordance with the legislation, or investments (expenditures) capital exceeds the amount equivalent to US $ 20 million, provided that at least 10% of the income tax calculated and Callable budget reinvested in the development of production (works, services) own or state programs or development branch of the national economy;
e) for  4 years - if the size of the share capital, formed or increased in accordance with the legislation, or investments (expenditures) capital exceeds an amount equivalent to US $ 50 million
(3) Tax breaks in paragraph (1) and (2) shall be granted if the following conditions are observed:
a) these companies meet the conditions laid down in Article 8. (1) d);
b) these companies have not received and / or do not benefit from similar tax incentives provided to the formation or capital increase.
(4) The deadline for reinvestment in the development of production (works, services) Own or state programs or development branch of the national economy in the proportions set out in the income tax, calculated and not paid to the budget, according to paragraph (1) and par. (2) a) -d), be determined in the next fiscal period fiscal period in which the period of benefit of tax facility in paragraph (1) and paragraph (2) a) - d).
(5) Tax breaks in paragraph (1) and (2) shall not be granted to enterprises whose equity or grew up in, or whose long-term tangible assets were part of the capital or investments (expenses) capitals undertakings entrusted with the benefit of tax relief provided in para. (1) and (2).
(6) Immediately after the expiry of the exemption from income tax, businesses that have met the conditions set out in paragraph (2) have the right to enjoy yet over 3 tax years income tax exemption, provided that fiscal period for which tax relief is requested, the size of capital, increased in the manner provided by law, or investments (expenditures) capital made exceed an amount equivalent to US $ 10 million
(7) Businesses, including those who received income tax exemption for the establishment or increase of share capital, as provided by law, the amount exceeding the equivalent of US $ 2,000,000, in the wording of the previous law, are entitled to tax facility provided in paragraph (2) and (6), provided that the total period of exemption, including previously granted, shall not exceed seven tax years.
(8) Businesses granted exemption from income tax in accordance with the provisions of this Article in the previous editorial, may continue to benefit from this exemption if the conditions laid down at the time of grant.

Customs facilities granted to certain categories of foreign persons (Customs Code Fragment )

Customs Code of the Republic of Moldova 1149-XIV of 20.07.2000 (Monitorul OFicial  nr.160-162 / 1201 of 23.12.2000)

Section 31 
Customs facilities granted to diplomatic missions and consular posts  in Moldova and their workers

Article 206. Customs facilities granted to diplomatic missions and consulates in Moldova
Diplomatic missions and consular offices of the Republic of Moldova can insert and remove from its territory goods intended for their official with the rules of passage of goods across the customs border, being exempt from import and export duties, except taxes and storage transportation, and other related expenses.
 
Article 207.Customs facilities accorded to diplomatic agents and consular officers foreigners in Moldova
(1) Diplomatic agents, consular officers in Moldova foreigners and their family members living with them and who are not citizens of the Republic of Moldova can insert and remove from its territory of goods for personal use and goods intended installation, subject to the rules of passage of goods across the customs border, being exempt from import and export duties, except charges for storage and transport, and other related expenses.
(2) the personal luggage of diplomatic agents of foreign consular officials in Moldova, as well as their family members living with them and who are not citizens of the Republic of Moldova shall be exempted from customs inspection. If there is reason to assume that their luggage goods are not intended for personal use or prohibited by the laws of the Republic of Moldova, the international agreements to which it is party to be included or removed from Moldova or quarantine, then performing customs control the presence of the persons specified in this article or their authorized representatives.
 
Article 208. Customs facilities provided administrative and technical staff of diplomatic missions and consular employees consular offices in Moldova
Administrative and technical staff of diplomatic missions, consular employees of consulates in Moldova and their family members living with them and who are not citizens of the Republic of Moldova in Moldova can enter goods at their first installation, observing the rules passage of goods across the customs border, being exempt from import duties, excluding charges for storage and transportation, and other related expenses.
 
Article 209. Passing across the customs border of the diplomatic and consular bags suitcase
(1) Diplomatic and consular bags Suitcase customs border crossing can not be accepted, nor subject to customs control. If there is reason to believe that the suitcase diplomatic and consular bag containing goods that are not listed in par. (3), the Customs has the right to request to authorized representatives of State diplomatic and consular bags open suitcase in the presence of customs officers. In case of refusal, diplomatic and consular bags suitcase will be returned to the sending state.
(2) All shipments are diplomatic and consular bags bag must bear visible indications and signs on their character.
(3) The diplomatic bag must contain only diplomatic documents and goods for official use and consular bag only official correspondence, documents and goods for official use.

Section 32
Customs facilities to other strangers

Article 210. Customs facilities granted to foreign diplomatic and consular couriers
Under the principle of mutuality, foreign diplomatic and consular couriers can insert and remove the Moldovan goods for personal use and is exempt from customs control and import and export rights, except charges for storage and transportation, and other related expenses.
 
Article 211. Customs facilities accorded to the representatives of other countries and members of foreign delegations
Representatives of other states, members of parliament and government delegations and on the principle of mutuality, members of foreign delegations participating in Moldova in interstate negotiations at international conferences or meetings at other official missions, customs facilities are granted under this code administrative and technical staff of diplomatic missions. The same customs facilities benefit their family members accompanying them.
 
Article 212. Customs facilities accorded to diplomatic agents, consular officials, representatives of other states and members of foreign delegations transiting Moldova
Diplomatic agents, consular officers, their family members and persons specified in 211, transiting the Republic of Moldova for receiving service under Article 207 customs facilities.
 
Article 213. Customs facilities granted international intergovernmental organizations, representatives of other states besides themselves and their staff and agencies
Customs facilities granted international intergovernmental organizations, representatives of foreign states by them, and the staff of these organizations and agencies, are established by international agreements to which the Republic of Moldova.

Government decision on the development of networks and public services  of electronic communication broadband radio access No. 365 of 06.06.2012
Published in Monitorul Official nr.113-118 / 403 of 08.06.2012
 
Under the articles 7, 24 and 27 of the Electronic Communications Law No. 241-XVI of 15 November 2007 and in order to achieve the objectives of the development of broadband Internet access for 2010-2013, approved by Government Decision no.1077 of 17 November 2010 the Government  Decides:

1. The use of frequencies / radio channels available in the band 2500-2690 MHz and 3600-3800 MHz frequency band for the development of public communications networks and services electronic broadband wireless access.
2. Ministry of Communications and Information Technology, within 10 days, will provide the National Regulatory Agency for Electronic Communications and Information Technology of the radio spectrum resources, as follows: 1) The three sub-bands radio with width of 2 x 20 MHz of radio frequency band 2500-2690 MHz;  2) a radio frequency sub-band width of 50 MHz in the 3600-3800 MHz band.
3. Is established license fee to use a radio frequency sub-bands with width of 2 x 20 MHz of radio frequency band 2500-2690 MHz in the amount of 10 million euros (250 thousand euros per unit of spectrum equal 1 MHz).
4.  The license fee for use of the radio frequency sub-band width of 50 MHz in the 3600-3800 MHz radio frequency band will be determined after the contest competitive selection procedure, which starts with the minimum price of exposure to competition in the amount of one million euros (20,000 euros per unit spectrum of 1 MHz).
5.  It is recommended that National Regulatory Agency for Electronic Communications and Information Technology as subbands licenses for radio frequency width of 2 x 20 MHz in the 2500-2690 MHz band to be released by direct custody providers have already built networks and provide the authorized networks and public mobile services in Moldova.
6. Radio frequency subbands under section 2 of this decision, unsolicited till date 31 December 2012 and requested additional channels or radio frequencies in the bands 2500-2690 MHz and 3600-3800 Frequency MHz will be assigned on an competition.
7. Control over the execution of this decision is the responsibility of the Ministry of Communications and Information Technology.

PRIME MINISTER
Vladimir Filat

countersigned:
Deputy Prime Minister, Minister of Economy
Valeriu Lazar
Minister of Information and Communications Technology
Pavel Filip
Minister of Finance
Vyacheslav blacks
Chisinau, June 6, 2012.
No.365.

(1) The import is the customs regime under which goods into the customs territory status is given to goods released for free circulation only after the import duties are paid and are applied economic policy measures.
(2) The status of foreign goods in free circulation in the Republic of Moldova is equivalent to the status of domestic goods after their release and the certificate of origin, in this case, not released.
Preferential tariff treatment
(1) The preferential tariff treatment means a reduction or exemption of customs duties, which can be applied in a quantitative quota or value.
(2) The preferential tariff treatment may benefit certain categories of goods according to their origin, according to international agreements to which the Republic of Moldova.
Finding the origin of goods
(1) The customs authority finds the origin of goods based on the following criteria:
a) goods wholly obtained in a country;
b) goods obtained by working or processing sufficient in a country.
(2) The application of the criteria is based on the rules of origin provided for in national legislation or international agreements to which the Republic of Moldova.
(3) If at the time of importation, did not apply preferential tariff treatment due to absence of the certificate of origin or the inability to ascertain compliance with the other provisions of the international agreement which provides that preferential tariff treatment, the holder may import operation require repayment of amounts received after the submission of additional evidence based on national legislation and international agreements to which the Republic of Moldova.
Favorable tariff treatment
(1) favorable tariff treatment means a reduction or exemption from import duty, which can be applied in a contingent value or quantity.
(2) Some categories of goods can benefit from favorable tariff treatment by type of goods or final destination, in accordance with national legislation or international agreements to which the Republic of Moldova.
The circulation of goods at reduced or zero import duties
If the goods are released for free circulation at reduced or zero import duties on account of their end, they remain under customs supervision. Customs supervision shall end when the conditions for the granting of a reduced or zero import duties cease to be applied or where the goods are exported or destroyed. Use of goods for purposes other than those provided for enforcement of reduced or zero is permitted subject to payment of import duties.
Import of goods at the highest duty
In case the consignment is made up of goods with different tariff classifications, and operations of each of those goods, in accordance with their tariff classification to complement declaration would entail a burden of work and expense disproportionate to the import duties that perceive customs may agree, at the request of the declarant, the import duty to be paid for the entire lot, the tariff classification of goods which are subject to the highest duty.
Reintroduction of local goods
(1) domestic goods which, after having been exported, are returned to that territory and are released for free circulation within a period of three years shall be exempted from import duties at the request of the person concerned.
(2) Exemption from import duties, specified in para. (1) shall not be granted for the introduction into the customs territory of the products resulting from the placement of goods under the customs regime of outward.