The State Tax Service has developed a corresponding regulatory act. The draft amendments are posted for public consultations, and proposals are accepted until May 14, 2026.
Recall, the Report on deductions for the development of technical standards in construction is submitted to the State Tax Service by investors (legal entities and individuals) engaged in entrepreneurial activities for purposes other than the construction of the main dwelling.
According to the legislation, their amount is 0.5% of the volume of investment in fixed capital. The funds are transferred to the state budget.
Difficulties in the administration of payments
Today in Moldova, investors who are obliged to submit a report indicate in it the code of the locality where the construction object is located. Difficulties in the administration of these payments arise when a taxpayer builds several objects in the same locality and indicates in the DNTC 25 Form only the code of the locality, without the address of the object.
To address this deficiency, the tax authority proposes to report the address of the facility instead of the code. The clarification will also be included in the Instructions on the procedure for completing and submitting the DNTC25 Report.
The amendments will enter into force from the date of their publication and will apply for the reporting period 2026.
