This was reported by the State Tax Service. Individuals who are registered at their place of residence as of March 1 of this year, or owners of residential real estate, are eligible to pay the sanitation fee.
Local authorities will be able to determine annually which of these categories will be required to pay the fee. If the fee applies to homeowners and the property is jointly owned, the local authority will determine who is liable for the tax.
The taxable object and the tax base may be calculated either based on the number of individuals registered at their place of residence or based on the number of residential properties owned.
A late paymentpenalty is assessed for each day of delay
The State Tax Service reminds taxpayers: in the event of failure to pay the fee by the established deadline, a late payment penalty of 0.0301% will be assessed for each day of delay.
The tax period for the sanitation fee is the calendar year. It will be calculated by the Local Tax and Fee Collection Service under the mayor’s office.
Although the Tax Code does not directly provide for an exemption from this fee, local authorities may grant additional exemptions, deferrals, or benefits to socially vulnerable groups by amending the local budget.
The deadline for paying the fee is September 25 of this year. Payment notices will be sent 15 days before this deadline.
The fee can be paid online via MPay and on the State Tax Service website. To pay in cash, taxpayers may visit bank teller windows or “Pošta Moldove” branches.
