The new entity will review transactions subject to this regime for compliance with the legislation, which takes effect on January 1, 2026.
These innovations at the STS are part of the extensive “Tax Inspectors Without Borders” program launched this week. As Corina Alexa, Secretary of State at the Ministry of Finance, notes, it fits perfectly into the current economic context. Under the program, international experts will assist STS specialists in the implementation of transfer pricing legislation and advance pricing agreements. As well as in the use of digital tools in this area, which should simplify the work of companies and reduce corruption risks. This is important to prevent erosion of the tax base and ensure a fair and transparent tax environment.
At the same time, companies from next year will be required to prepare transfer price reports and dossiers and be audited. Therefore, in order to minimize disputes and avoid litigation, both tax authorities and businesses need to study international practice and prepare for the new requirements in advance.
Director of the STS Olga Golban said that the program “Tax Inspectors Without Borders” will help to implement the initiatives and standards of the OECD (CRS common reporting standard on automatic exchange of information, EU Fiscalis program), as well as other development partners, with the support of which Moldova is implementing international standards in the tax field.
The program is implemented with the support of the Organization for Economic Cooperation and Development (OECD) and UNDP.
