Submission of an income tax declaration (form CET18) is mandatory if a natural person has an obligation to pay income tax, including on capital gains. Or he/she used personal exemption from tax and received annual taxable income of more than 360,000 lei during the tax period, except for the income provided for in Art. 901 OF THE TC.
The taxpayer is also obliged to submit a declaration if he/she moves to another country, requests a refund of overpaid income tax or wishes to send 2% of the tax paid to a Moldovan non-governmental organization.
This year the list of deductions for personal expenses has been extended. Therefore, taxpayers who wish to exercise this right must also fill in and submit an income tax return. These are deductions for voluntary health insurance or payment for medical services, for the purchase of life insurance policies, fire insurance, or for interest paid on the purchase of a first home on the basis of a loan agreement, as well as for the education of dependent children.
To simplify the procedure, the income tax return (Form CET18) can be submitted electronically or on paper.
How to file electronically
You can submit your declaration electronically via the ‘Electronic Declaration’ service using the ‘Pre-filled Declaration’ module. An electronic or mobile signature is required.
The service allows you to view, modify and send your income tax return by logging into the “Taxpayer’s Personal Cabinet” on the sfs.md portal.
And by e-mail
You can also send the declaration to the e-mail address of the State Tax Service [email protected] with compliance with the requirements for electronic signature of the document in accordance with the Law on Electronic Identification and Trusted Services.
The declaration is considered received only if the electronic signature of the taxpayer is affixed on the sent document. The confirmation is a notification received at the address from which it was sent.
It is possible to submit a declaration with a handwritten signature in a scanned form to the following e-mail address [email protected]. It is considered to be received provided that the declarant’s identity is confirmed in accordance with the procedure established by the State Tax Service.
How to submit a declaration on paper
Another of the ways of filing CET18 is through the post office, by registered mail. The income tax declaration form and instructions for completing it can be downloaded from the State Tax Service website.
A paper declaration can be submitted at any branch of the State Tax Service, regardless of the taxpayer’s place of residence. To do this, it is necessary to request a pre-filled version of the declaration.
To submit the declaration, it is necessary to present an ID card or other document confirming the identity of the taxpayer. Also the declaration can be submitted by the representative/legal representative of the taxpayer, provided that his/her identity and powers are confirmed by a power of attorney or certificate/document issued by the competent authority.
How to pay income tax online
Income tax can be paid online through the state electronic payment system MPay or through the service “Online payment of taxes and fees by physical persons-citizens” within the system “Personal cabinet of the taxpayer”. It can be accessed on the website www.sfs.md.
Interest deduction
Resident individuals who have no income tax arrears for previous tax periods have the right to send 2% of the tax amount to one of the recipients of the so-called percentage deduction. The list of beneficiaries is available on the official website of the Public Services Agency.
For more information, you can apply to any STS unit or call the STS Unified Service Center at 0-8000-1525 (the call is free of charge).
