Members Spotlight

Current number of members127
  • Xerox
  • Efes Vitanta Moldova Brewery
  • Avon Moldova
  • MAIB
  • Turcan Cazac Law Firm
  • FinComBank
  • Comertbank
  • BPay
  • Mary Kay Moldova
  • KPMG Moldova
  • PricewaterhouseCoopers (PwC) Moldova
  • Red Union Fenosa
  • Imunotehnomed
  • Tacit Knowledge
  • EY Moldova
  • Schoenherr Attorneys at Law
  • QIWI Moldova
  • Aventus Finance
  • Ellation
  • NCH Advisors INC,  Representative Office in the Republic of Moldova
  • Edenred MD
  • Mentor Express
  • Orhei-Vit
  • P.A.A. Tax, Legal, Accounting
  • Baker Tilly
  • JT International Trading
  • Glass Container Company
  • Trans Oil Group of Companies
  • Victoriabank
  • Business Class
  • Molsalvia
  • Indra Sisteme
  • Coca-Cola Hellenic Moldova
  • Deloitte
  • Mixbook
  • Elicio NV
  • Nefis
  • British American Tobacco - Moldova
  • Prime Capital
  • Visa
  • Up Moldova
  • Philip Morris Sales & Marketing
  • Primo Contatto Multilingual Contact Center
  • Mastercard
  • Rompetrol Moldova
  • Bemol Retail
  • Danube Logistics, Giurgiulesti International Free Port
  • Prograin Organic
  • BDR Associates-Strategic Communication
  • Orange Moldova
  • Sudzucker Moldova
  • Vernon David
  • Banca Comercială Română Chişinău
  • Carlsberg
  • Best Western Plus Flowers Hotel
  • Microinvest
  • Total Leasing & Finance
  • Express Leasing & Microcredit
  • Rural Finance Corporation
  • Bayer
  • MAIB-Leasing
  • DHL Moldova
  • Chemonics International
  • Abbott
  • Trigor AVD
  • Pedersen & Partners
  • Credit Rapid
  • Iute Credit
  • Brodsky Uskov Looper Reed & Partners
  • Easy Credit
  • Monicol
  • Efrim, Roșca & Associates BAA
  • Kozlovna
  • Gebauer & Griller Cables and Wires
  • Lafarge Ciment (Moldova) S.A.
  • Herbalife Nutrition
  • Petrom Moldova
  • DRA Draexlmaier Automotive
  • Incaso
  • Indigo Ogilvy
  • ACI Partners
  • Grawe Carat Asigurari
  • Metro Cash & Carry Moldova
  • DAAC Hermes
  • Orbico Moldova
  • Pegas
  • Gladei & Partners
  • Nestle Products Export Corporation
  • Agro Mester HD
  • Takeda Pharmaceutical
  • Berlin-Chemie / Menarini
  • Tetis International CO
  • CA Donaris Vienna Insurance Group SA
  • Le Bridge Corporation Limited
  • Grant Thornton
  • Autodoctor
  • Politrans
  • BDO Moldova
  • Moldcell
  • Rihpangalfarma
  • BT Leasing MD
  • Dita Estfarm
  • Electra Norte Molwind
  • BASS Systems
  • Moore Stephens KSC
  • Oriflame International
  • Fagura
  • Infodebit Credit Report
  • Ritlabs
  • 7Reasons
  • Lear Corporation
  • CashPoint
  • Novo Nordisk A/S Representative Office Moldova
  • HR-Consulting
  • MT International Group
  • Mikro Kapital
  • Rogob
  • DAS Solutions
  • Sebo
  • Europlast-Chisinau
  • Paynet Services
  • Sixt Rent a Car
  • Cobzac & Partners
  • Forward International
  • Valah

PwC by Your Side 24/7: Approval of Important Tax Law Amendments

September 18, 2018

The Official Monitor dated 7 September 2018 contained some important tax amendments, including:

• Article 20 of the Tax Code (TC) has been expanded with new sources of non-taxable income, namely the expenses incurred by employers within the limits approved by law for (i) food, transportation and professional training of employees, (ii) granting meal tickets and (iii) employees' voluntary health insurance. This amendment aims at aligning the payroll tax treatment of such expenses.

• Form IALS18 “Information note on salary and other payments made by employers to employees, as well as the payments made to residents from sources of income other than salary and income tax withheld from such payments” and the methodology for filling it in have been approved. The first reporting period for which Form IALS18 should be presented is 1 October – 31 December 2018.

• The State Tax Service (STS) has approved a new Order regarding the methodology, structure and deadlines for taxpayers submitting the information mentioned under art. 92 and art. 22611 of the TC. The new Order enters into force on 1 January 2019.

[Source: Official Monitor of the Republic of Moldova no. 336-346 (6731 – 6741) dated 7 September 2018]

We are at your disposal with additional information on the above subjects or any other issues of interest to you.
Yours faithfully
PwC Moldova Team

Va informam ca in Monitorul Oficial din 7 septembrie 2018 au fost publicate cateva modificari legislative de impact, inclusiv:

• articolul 20 din Codul fiscal (CF) a fost completat cu noi surse de venit neimpozabile, si anume cheltuielile suportate de angajator in limitele prevazute de legislatie pentru (i) hrana, transportul si studiile profesionale ale angajatului, (ii) acordarea tichetelor de masa si (iii) primele de asigurare facultativa de asistenta medicala ale angajatului. Scopul acestei modificari a fost alinierea tratamentului aplicabil din perspectiva tuturor impozitelor salariale.

• au fost aprobate Forma IALS18 „Nota de informare privind salariul si alte plaţi efectuate de catre angajator in folosul angajatilor, precum si platile achitate rezidentilor din alte surse de venit decat salariul si impozitul pe venit retinut din aceste plati” si modul de completare a acesteia. Prima perioada pentru care se va prezenta Forma IALS18 este 1 octombrie – 31 decembrie 2018.

• a fost aprobat un nou ordin al Serviciului Fiscal de Stat cu privire la stabilirea modului, structurii si termenelor de prezentare a informatiei de catre subiectii nominalizati la art. 92 si art. 22611 din CF. Ordinul va intra in vigoare la 1 ianuarie 2019.

[Sursa: Monitorul Oficial al Republicii Moldova nr. 336-346 (6731 – 6741) din 7 septembrie 2018]

Va stam la dispozitie cu informatii suplimentare privind subiectul de mai sus sau orice alte probleme de interes pentru dumneavoastra.

Cu cele mai bune urari,
Echipa PwC Moldova

PricewaterhouseCoopers (PwC) Moldova

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