On 23 November, FIA Executive Director, Ms. Ana Groza, participated in the discussions launched by the National Business Agenda on the draft Tax and Customs Policy for 2023, presented by the Ministry of Finance of the Republic of Moldova.
Among the most sensitive topics and challenges for FIA business community, the following were mentioned:
❌ providing in the legislation of the concept of “transfer pricing” (reclassification of transactions by the State Tax Service);
❌ extension of patent-based activity for items 1.1 and 1.2 of the Annex to the Law No. 93/1998 on the entrepreneur’s patent, namely: retail trade and trade in food and slightly alterable domestic goods, provided that the sanitary-epidemiological requirements for their storage, preservation and marketing are met;
❌ exclusion of the maximum ceiling on land tax and real estate tax;
✅ raising the ceiling on the nominal deductible value of meal vouchers to 100 lei;
✅ granting a one-off non-taxable material aid during the cold season to support employees, and others, which require the attention of the authorities and the initiation of a constructive dialogue and transparent public consultations.
FIA’s position paper on the draft Tax and Customs Policy for the year 2023 is available on the link below:
https://fia.md/wp-content/uploads/2022/11/95-Aviz-FIA-Politica-fiscala-si-Vamala-2023.pdf?fbclid=IwAR0WzR7q_OBSf0Im-mq6At156B-BU9LHYQ7GLe5F_ssSaktDuKfQ6yY8t1g
