Resolution on the Adoption and Enactment of Charges of Retail Stores

On the basis of Art. 289 (2) Sec.) and st.297 Tax Code of the Republic of Moldova, on the basis of Art. 12 of Law number 48 dated 26.03.2011 "On amendments to some legislative acts". Article 16 (1) p.f) and Article 14 (1) of the law number 231 dated 23.12.2011 "On the internal trade," the law No. 267 as of 23.12.2011 "On amendments to some legislative acts under the provisions of Article .14 (2) item a) of Article 19 (4) and 20 (5) of the law No. 436 as of 28.12.2006 "On the local public administration," the Municipal Council decided: Since 01.01.2013, Resolution sets the fees for the trading units or enterprises providing services in accordance with Annex.

The taxable base for the calculation of fees is a commercial area occupied by the trade units, their location, type of goods and services specified in the corresponding activity license issued by the local public authorities

The term for payment of fees and reporting set trimestrial until the last day of the month following the reporting period.

Local fees are increased in the following cases:

  • To trade items specified in paragraphs 1 to 11, 13 of the annex to the Resolution - 5000 lei for each cash register, selling tobacco products.
  • A 30% increase compared to the set collection in terms of trade, where alcoholic beverages sold.
  • For commercial units, located in the perimeter street: Ismaill, Alexandru cel Bun, Stefan cel Mare Boulevard, D. Cantemir - a 30% increase in relation to the established collection
  • a 10% increase compared to the set collection - to trade units, located on main arteries (the ways of following) mun. Chisinau, according to the list given in section 5 of the Resolution.

Exempt from the payment of local taxes, economic agents who provide funeral services, as well as state-owned enterprises, specified in paragraph 6.2 the Resolution.

Applications for exemptions and benefits are considered separately and adopted by the decision by the Municipal Council of Chisinau.

Calculation of fees for commercial units, is subject to taxation according to the tax base.

The full text of the resolution is placed at the following address:

Since the adaptation of the present resolution are abolished the decisions of the municipal council of Chisinau No. 22/47 as of 04.05.2005, No.39/3 as of 24.01.2006, No. 67/24 as of 15.03.2007, No.14/12 as of 22.12.2009, No. 3/21 as of 23.03. 2010.

The decision was published in the Monitorul de Chişinău № 08 (148) April 2013.


 

In the night of 24 to 25 October, 2015 the clock is transferred to winter time

The Consultant reports the following:


In the night of 24 to 25 October, 2015 the clock is transferred to winter time.


In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Procedures for Sealing and Unsealing in Moldova

In order to implement the provisions of Articles 133 and 134 of the Tax Code number 1163-XIII from April 24, 1997, there were adopted the "Guidelines on procedures for sealing and unsealing", which was developed as a guide for employees of the State Tax Service, the mandate of which includes sealing process using the seals of the tax authority (Order of the Main State Tax Inspectorate of the Republic of Moldova "On Approval of the Guidelines for Procedures for sealing and unsealing” № 611 from 07.24.2015).

In the night of 28 to 29 March, 2015 the clock is transferred to summer time

The Consultant reports the following: In the night of 28 to 29 March, 2015 the clock is transferred to summer time.



In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Changes and Additions to Tax Legislation

The Parliament of the Republic of Moldova adopted the law on making changes and additions in some legislative acts which are regulating the taxation area (The Law No.172 as of 12.07.2013 on making changes and additions in some legislative acts).

© 1997-2016 Law Firm "Brodsky Uskov Looper Reed & Partners"

SEO Promotion sem/seo/aso promotion

Brodsky Uskov Looper Reed & Partners is a company that offers legal services in the Republic of Moldova. The spectrum of activity covers legal advising, lawyer support, international representation to local and foreign companies operating in the Eastern and Central Europe. It covers the juridical aspects of business activities, including investments law practices in Moldova and deals with spheres of employment law, family, real estate law and many other juridical aspects. Brodsky Uskov Looper Reed & Partners incorporates a team of professionals and prospective attorneys that are ready to provide paralegal services in fields like international transactions, investment activities, real estate law, intellectual property, insurance law, bankruptcy services and government related activities. It is one of the most competent and trusted law firm in the Eastern Europe and its activity through the years as a legal adviser brought many advantages to the economical development of the Republic of Moldova.