According to the law, individuals – residents of the Republic of Moldova, who do not carry out entrepreneurial activity, can apply for a refund of the overpaid or withheld amount of income tax within 6 years from the date of occurrence of the corresponding overpayment. The amount shall be refunded within 45 days from the date of receipt of the request by the State Tax Service.
In this regard, as well as in order to improve the efficiency of the territorial subdivisions of the State Tax Service, its experts recommend using the online service “Electronic Declaration” or e-mail to send applications for refund.
Individuals can apply for an income tax refund by submitting an application through the online service “Electronic Declaration”. To do this, enter the “Electronic Declaration” service via the “Taxpayer’s Personal Office” and select the section “Application for refund of refunded tax”.
In addition, the application can be sent to the electronic address of the State Tax Service([email protected]), as well as submitted in paper form. This can be done either by the taxpayer himself or by his representative.
