Municipal Council Resolution on Fee for Street Commercial Units

This decision was made on the basis of Art. 289 (2) Sec.) and st.297 Tax Code of the Republic of Moldova,. Article 16 (1) p.f) and Article 14 (1) of the law No. 231 as of 23.12.2011 "On the domestic 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."

Since 01.01.2013, set the fees for commercial units and / or facilities to provide services in accordance with Annex to Decision.

In accordance with the resolution of the Chisinau Municipal Council, adopted and put into effect in the territory of Chisinau local taxes on commercial units and / or facilities to provide services in accordance with the Annex.

The fee for commercial and / or service facilities, in addition to the fees set for the objects of trade, commerce and affect objects placed on the streets.

For retail properties, located on the Boulevard Stefan cel Mare at a distance of 20 meters from the crossroads the fee increases by 100% of the specified size.

Charged with the collection of each retail facility such as: trays (gheretele, tarabele), refrigerators, specialized vehicles, which are outside the authorized markets.

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

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

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

Responsibility for the calculation and timely payment of fees for commercial properties, are the subjects of taxation.

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

The decision of the municipal council of Chisinau on the establishment and enforcement of the fee for street commercial units and / or facilities to provide services number 3/3 as of 29.03.2013. The provisions of this Decision shall enter into force on 01.01.2013.

The decision was published in the Monitorul de Chişinău No. 07 (147) 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).

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