Fiscal and customs policy draft for 2023, voted in the first reading
Deputies approved, with 58 votes, in the first reading, the draft Fiscal and Customs Policy for the year 2023. The main objectives of the document are the identification of tools for economic growth, the simplification of the mechanism for calculating and paying taxes and fees and the improvement of fiscal reporting processes, harmonization with European Union legislation.
"The policy proposes some important measures to help business. However, by supporting the business environment, we will maintain jobs, we will encourage the accumulation of income in the private sector - the main source for a basis for development in the future", argued the Minister of Finance, Dumitru Budianschi. The minister also said that 2023 will be a year with strong specific challenges, and in these conditions the state's policy is to support citizens, first of all, by targeting the most vulnerable categories of people. According to the Parliament, the document proposes the introduction of a 0% income tax rate for micro, small or medium enterprises, in case of non-distribution of net profit for the 2023-2025 fiscal periods; accelerated depreciation of investments for large enterprises; implementation of the concept regarding the refund of the VAT amount accumulated in the account starting from January 1, 2023; reverse charge of VAT on the import of services. Also, the policy proposes measures to strengthen the revenues of local public authorities, in particular, of town halls, including through the redistribution of some taxes. Moreover, the value ceilings for meal tickets will be increased: from 35 lei to 55 lei and from 55 lei to 70 lei and the ceiling of the value of fixed assets for which depreciation is calculated for tax purposes - from 6,000 lei to 12,000 lei. The project also aims to amend the law on the unitary salary system in the budget sector. Thus, the minimum salary for the staff in the budget sector will be increased from 3,500 lei to 4,000 lei. The period for carrying out commercial activity based on the patent will be extended until July 1, 2023, and 100% of the proceeds from the road use tax will be allocated to local budgets, in the form of general purpose transfers. Under the project, the new Customs Code of the Republic of Moldova will enter into force on July 1, 2023.
