Buletin informativ privind sistemul fiscal in Republica Moldova 2006

INTRODUCTION
This Informative bulletin is published to provide information on the existing
taxation system in the Republic of Moldova. It contains a brief outline of taxes
(duties) and fees imposed in the Republic of Moldova.
The Informative bulletin may be used by individuals and legal entities carrying
out or wishing to carry out business activity in the Republic of Moldova.
The legal framework for taxation of legal entities and individuals is the Tax Code
and laws establishing the taxes (duties) and fees not covered by the Tax Code
that set general taxation norms and rates of taxes (duties) and fees.
Tax system of the Republic of Moldova
The tax system of the Republic of Moldova represents a series of taxes (duties)
and fees, as well as principles, forms and methods of their levying, amendment,
and cancellation, set out by the Tax Code, and all the provisions for securing their
collection.
Types of taxes (duties) and fees
In the Republic of Moldova general state and local taxes (duties) and fees are
imposed.
The system of general state taxes (duties) and fees includes: income tax, value
added tax, excise taxes, privatization tax, customs duty and fees to the Road
Fund.
The system of local taxes (duties) and fees includes: tax on immovable property,
natural resources levies, territory development fee, fee on auctions and lotteries
on the territory of the administrative-territorial unit, advertising fee, fee for
the use of local symbols, fee for trading and/or social services units, market fee,
hotel occupancy fee, resort fee, fee on municipal, urban and rural (communal)
passenger transportation services, parking fee, fee charged to dog owners, fee
for development of localities situated in the border zone with customs (offices)
posts for border crossing.
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