The relevant amendment is being made to precisely define the destination of the contributions recorded in this report. The State Tax Service is initiating the drafting of a bill to amend the regulatory framework. Proposals regarding the draft may be submitted up to and including 2 October 2026.
It should be noted that, at present, investors required to submit such a report specify the code of the locality in which the construction projects are located. However, in accordance with the legislative amendments, contributions amounting to 0.5 per cent of the volume of investment in fixed assets, which are transferred to the state budget, are calculated separately for each construction project.
Problems arise in the administration of these payments when a taxpayer is carrying out construction work on several sites within the same settlement. However, on form DNTC25, only the settlement code is specified, without indicating the address of the construction site.
To prevent such difficulties, the tax authority proposes adding additional fields to the DNTC25 form to record address details.
It is worth noting that business associations have long been calling for these levies to be abolished. Once again, this proposal has been included, in particular, in the conclusion on the draft budgetary, tax and customs policy for 2027, prepared by representatives of the National Confederation of Employers of Moldova.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
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