ITP-Law

Information Technology Parks Law

Law regarding the information technology parks


In force since 2022-07-01, valid until before 2023-05-14

Art.

18

- Examination of the main types of activities

(1) the activities of Park residents are subject to annual mandatory verification of the performance of indicators necessary for obtaining and maintaining the status of an information technology Park resident.


(2) the indicators specified in the law and Subject to verification are established by the Park administration, and verification is carried out by audit companies.


(3) the Results of the audit are published on the official web pages of the Ministry of economy and the information technology Park.

In force since 2023-05-14

Art.

18

- Examination of the main types of activities

(1) The activities of Park residents are subject to annual mandatory verification of the performance of indicators necessary for obtaining and maintaining the status of an information technology Park resident. The obligation to carry out the verification and submit the results thereof shall be incumbent on any resident of the park who has applied the special tax scheme for at least one month during a calendar year.


(2) The indicators specified in the law and Subject to verification are established by the Park administration in coordination with the Ministry of Economic Development and Digitisation, and verification is carried out by audit companies.


(3) The Results of the audit are published on the official web pages of the Ministry of economy and the information technology Park.

Monitorul Oficial (MD)
Teil
2023
2023-04-14
Nr. 2


Art.

I

Art. I. - Law No.77/2016 on Information Technology Parks (Official Monitor of the Republic of Moldova, 2016, No. 157-162, Art. 318), as amended, is hereby amended as follows:

1. In the content of the Law, the phrase "Ministry of Economy" in any grammatical form shall be replaced by the phrase "Ministry of Economic Development and Digitization" in the corresponding grammatical form.

2. In Article 6(3), the words "as well as from other legal revenues resulting from the duties referred to in Article 13(h) and (l)" shall be replaced by the words "revenues resulting from the duties referred to in Article 13(h) and (l), as well as from other revenues from the exercise by the Administration of its duties".

3. In Article 7, paragraph (4) shall read as follows:

"(4) Residents of the Park, being registered and having their registered office (legal address) in the Republic of Moldova, shall carry out, as their main activity, one or more of the activities referred to in Article 8, including through employees performing remote work on the territory of the Republic of Moldova and/or outside it."

4. Article 8:

in the introductory part, the text "in accordance with CAEM rev.2" is replaced by the text "in accordance with CAEM-2";

the following points o) and p) are added to the Article:

"(o) Motion picture, video and television programme post-production activities (59.12), exclusively for the computer games industry, limited to the following services:

- digital color correction and rewrapping services (59.12.13);

- sound editing and design services (59.12.17);

(p) sound recording and music publishing activities (59.20), exclusively for the computer game industry, limited to original sound recordings (59.20.13)."

5. In Article 13, point (a) is deleted.

6. Article 18:

paragraph 1 shall be supplemented by the following statement: "The obligation to carry out the verification and submit the results thereof shall be incumbent on any resident of the park who has applied the special tax scheme for at least one month during a calendar year."

in paragraph 2, after the words "Park administration," the following text is inserted "in coordination with the Ministry of Economic Development and Digitisation,".

7. In Article 19(1)(e), the text "no longer meets the conditions for qualification as a resident of an information technology park, provided for by this Law" is replaced by the text "does not meet at least one of the indicators required for acquiring and maintaining the status of a resident of an information technology park, provided for by this Law".