Tax debt up to 10 lei canceled for thousands of taxpayers in Moldova
Taxpayers in Moldova with small tax debt (up to 10 lei) are officially exempt from these obligations. The State Tax Service (SFS) has finalized the procedure for the mass cancellation of minor fiscal arrears recorded until December 31, 2024.
The total value of these annulled tax obligations is 28.3 thousand lei. This amount, of which only 4.2 thousand lei were basic payments, includes penalties and fines levied against 15.9 thousand taxpayers.
This volume of taxpayer relief is comparable to the preceding two years but represents a sharp decline—it is half the number recorded in 2018 and 2019, when the SFS exempted 33.1 thousand and 34.5 thousand taxpayers, respectively.
In parallel, local tax and duty collection services also canceled tax obligations, reaching a total of 128.6 thousand lei. This relief covered 113.2 thousand taxpayers, with basic payments amounting to 42.7 thousand lei.
The mechanism for small tax debt cancellation is a standing provision within the Tax Code of the Republic of Moldova. Obligations of up to 10 lei are automatically canceled based on the financial situation registered on December 31 of each fiscal year.
Crucially, the cancellation is carried out automatically within the internal accounting systems of the tax authorities. Taxpayers are not required to submit any application to benefit from this exemption.
Translation by Iurie Tataru
