Anton Goncharuk
These and other changes have been proposed by the Ministry of Economic Development and Digitalization to the tax legislation. The new provisions are proposed to come into effect from June 1, 2025. The draft has been proposed for public consultation.
The amendments are intended to reduce administrative costs and efforts incurred by businesses to comply with the current legislation. At the same time, companies that perform technical inspection of vehicles will keep records of those vehicles that have undergone periodic technical inspection and will provide the Public Services Agency with the information necessary to complete the State Register of Vehicles. The Agency, in turn, will provide the State Tax Service with access to the register data.
As explained in the note to the draft, the need to maintain such tax reports is unreasonable, given the existing method of tax administration. The approach proposed by the agency is more reasonable from the point of view of the digitalization of business.
The business community has long insisted that it is necessary to optimize the list of tax and statistical reports that are duplicated. Including the road toll report. So the change is welcomed by experts. “The idea is good, but there are questions,” notes auditor Anton Goncharuk. – It is not specified whether this tax is excluded from the list of audited. Although it is no longer necessary to submit a report, but the controller may have to prove the fact of payment”.
At the same time, when the car is on the balance sheet of the company, there will be no questions. But if the car is leased or given for use to other economic entities, which pay the tax, there may be doubts during control.
The second issue is that cars up to 10 years old will be subject to technical inspection once every two years. And road tax must be paid annually. Who will check this and at what stage will the tax be collected? Clarification will be needed.
In the same context, it is proposed to supplement the Law on Accounting and Financial Reporting with a provision according to which it will be prohibited to execute more than one primary document for the same operations, unless such an obligation is provided for by other regulations or an agreement between the parties. Such a provision cannot be economically justified because it clutters the accounting process and increases the cost of completing and distributing this document, the authors of the draft emphasize.
Specialists say that a similar provision in our tax legislation already exists. And today one primary document is drawn up for one operation, except for cases specified in the law. Most often these are cases of return of goods. And the wording “prohibited” is disconcerting because it implies punishment.
Another change concerns the responsibility for informing the STS about the opening of accounts abroad by Moldovan economic entities. The authors propose to transfer this obligation to the National Bank. Today, according to the law, they are obliged to submit information about it to the STS within 15 days. The Tax Service, in its turn, within 3 days issues a confirming document on the registration of this account.
At the same time, the NBM receives such information when issuing the authorization. Therefore, it is proposed to shift this obligation from the economic entity to the National Bank.
