(1) This law regulates the process of creating and operating Information Technology Parks.

(2) The purpose of this law is to create the necessary prerequisites for boosting the development of the Information Technology Industry, Research and innovation, based on information technology in various fields, didactic activity in the field of information technology, as well as creating jobs with high added value and attracting domestic and foreign investments.

For the purposes of this law, the following terms are defined as follows:

Park administration - administrative authority set up by the Government for the management of an information technology park;

park for information technology (park) - organizational structure whose residents practice the activities stipulated in Art. 8;

resident of the park - a legal or natural person, registered in the Republic of Moldova as a subject of entrepreneurial activity, which is included in the Registry of Residents of the Park and who, as the main activity, practice one or more of the activities stipulated in art. 8, based on a contract with the Park administration;

main activity - activity that generates 70% or more of the sales income of the resident of the park.

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The establishment and operation of parks is based on the following principles:

a) impartiality and objectivity towards Park applicants;

b) transparency in the process of initiating the creation of the Park;

c) equal treatment of all potential residents in the registration process;

d) non-interference of public authorities and Park administration in the activities of Park residents, except within the limits provided for by this law, current regulations and the agreement on the implementation of activities in the Park;

e) implementation of the main goals of the Park.

Parks may be created at the request of legal or natural persons, registered in the Republic of Moldova as subjects of entrepreneurial activity, who have not been/are not in the process of insolvency or liquidation and/or restructuring as a result of insolvency, or whose entrepreneurial activity has not been/is not suspended, or who have not been/are not subject to legal proceedings to be declared in one of these situations.

(1) When the Park is created, the Government shall establish its Administration as a legal entity operating on a self-financing basis. The rules of organization and functioning of the Park Administration shall be approved by the Government.

(2) The Park Administration shall be headed by an administrator, appointed by the Government, on the proposal of the Ministry of Economy, for a term of 5 years. The functions, rights and obligations of the administrator shall be laid down in the Regulation on the organisation and functioning of the Park Administration and included in the contract concluded between the administrator and the Ministry of Economic Development and Digitization.

(3) The sources of income of the Park Administration shall consist of the compulsory membership fees of the residents of the Park, 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. The size of the compulsory membership fees of the Park residents shall be determined by the Park Administration in accordance with its regulations, depending on the number of Park residents and their income from sales.

(4) The administration shall not have the right to interfere in the economic activity of the park residents. 

(Not in force yet!)

(1) Registration of residents is carried out by the Park administration in accordance with the regulations on registration of Park residents approved by the Government, which explicitly and exhaustively present the procedure and requirements for registration, as well as a sample agreement on the implementation of activities in the Park. Legal entities or individuals who requested the creation of the Park are legally registered as its residents.

(2) A person registered as a Park resident enters into an agreement with the Park administration on activities in the Park and is entered into the register of Park residents on the day of signing the agreement. The contract is concluded for a period of at least four years. The term of the agreement must not exceed the period of operation of the Park.

(3) The contract specifies:

a) the types of activities to be performed;

b) rights and obligations of the Park resident and the Park administration;

c) the amount of the mandatory fee;

d) the types of reports that the resident must submit to the Park administration;

e) liability of the parties for breach of contract;

f) other terms and conditions agreed by the parties.

(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.

(5) Park residents keep accounting records, prepare and submit financial and other reports and declarations in accordance with the procedure established by the current legislation.

(6) Park residents are not liable for the obligations of the Park administration.

(7) The Park administration maintains a register of Park residents and issues certificates confirming the status of a Park resident.

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(1) For the creation of the park, the applicant shall submit an application to the Ministry of Economic Development and Digitization indicating the purposes of the creation of the park, its functional orientation and the activities to be carried out in the park. The application shall be accompanied by copies of the articles of association of the legal or natural person applying for the creation of the park, as well as a feasibility study.

(2) The feasibility study for the creation of the park shall contain:

a) a description of the park concept and the aims of its creation; 

b) a justification of the possibility of carrying out permitted activities and attracting potential residents; 

c) indication of the degree to which the potential residents of the park will be provided with specialists;

d) the stages and deadlines for setting up the park;

e) the amount of investment required for the creation of the park and its sources.

(1) The Ministry of Economic Development and Digitization shall examine the application for the establishment of the park and the attached documents within 30 calendar days of their submission. 

(2) If several applicants submit applications at the same time, they shall be examined in the order of submission, taking into account the date and time of receipt.

(3) If the documents submitted do not meet the requirements stipulated in Article 10, the Ministry of Economic Development and Digitization may request the submission of corrected documents and information. In this case, the time limit referred to in para. (1) shall be extended by 15 calendar days from the date of the additional request made by the Ministry of Economic Development and Digitization.

(4) If the applicant fails to submit the corrected documents and information within the time limit provided for in paragraph (3) or repeatedly submits documents that do not meet the requirements stipulated in Article 10, the Ministry of Economic Development and Digitization shall inform him/her, in a written notice, of the refusal to satisfy his/her request for the establishment of the park, with the mandatory indication of the reasons for refusal.

(5) In the event that a preventive decision on the establishment of the park is taken following the examination of the application, the Ministry of Economic Development and Digitization shall submit to the Government for approval the draft of the respective decision, together with the draft Regulation on the organization and functioning of the Park Administration and the draft Regulation on the registration of park residents, and shall inform the applicant in a written notice about the initiation of the procedure for the establishment of the park.

In connection with the application of this law, the Ministry of Economic Development and Digitization performs the following functions:

a) monitors the activities of parks, promotes their development through the implementation of policies in this area;

b) ensure that the performance of parks is evaluated annually;

c) cooperate with Central and local public administration bodies, non-governmental organizations and independent experts, organizations in the field of science and innovation in order to support and develop activities carried out in parks;

d) inform the public about projects implemented in parks.

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Amounts paid by park residents by way of the one-off tax levied on residents of information technology parks will be collected by the Ministry of Finance into a treasury collection account and subsequently distributed:

(a) to the state budget:

income tax from entrepreneurial activity - 10.0%,

income tax withheld from wages - 19.4%,

tax for the use of roads by motor vehicles registered in the Republic of Moldova - 0.1%;

b) to the state social security budget:

compulsory state social insurance contributions from residents of information technology industry parks - 54.7%;

c) to the compulsory health insurance funds:

compulsory health insurance premiums in the form of a percentage contribution from salary and other rewards, paid by employers and employees - 15.4%;

d) local budgets:

local taxes levied on residents of information technology parks - 0.3%,

tax on real estate of legal entities - 0.1%.

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(1) Employees of Park residents enjoy all types of social insurance benefits paid from the state social insurance budget, in accordance with the current legislation. The insured monthly income of these employees should be 68 percent of the average monthly salary for the economy projected for the corresponding year.

(2) Employees of Park residents receive the status of an insured person in the mandatory health insurance system based on updated information provided in the income tax reports, mandatory health insurance contributions and mandatory state social insurance contributions withheld and accrued in accordance with the current legislation.

(3) The Park resident must provide its employees with written information about the specifics of social and health insurance established by this article, as well as about the specifics of income tax on wages before obtaining the status of a Park resident, and in the case of new employees – before hiring them.

The performance of the Park and its residents is evaluated in accordance with the regulations approved by the Government and developed by the Ministry of Economic Development and Digitization.

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(1) The status of a Park resident is revoked by terminating the agreement concluded with the Park administration in the following cases:

a) at the initiative of the Park resident, if the Park administration does not comply with the provisions of the agreement on the implementation of activities in the Park and does not eliminate violations within 30 days after receiving a written notification from the Park resident;

b) at the initiative of the Park administration, if the Park resident does not comply with the provisions of the agreement on the implementation of activities in the Park and does not eliminate violations within 30 days after receiving a written notification from the Park administration;

c) on the basis of a court decision that has entered into force in connection with a violation of the provisions of this law, the legislation on preventing and combating money laundering, and other regulations;

d) in other cases stipulated by the agreement on the implementation of activities in the Park;

e) at the initiative of the Park administration if, as a result of an annual audit carried out by an audit company, it is established that the resident 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.

(2) In the cases provided for in paragraph (1) (a), (b) and (e), the status of a Park resident is revoked by the decision of the Park administration.

(3) Revocation of the status of a Park resident shall result in deprivation of the right to use the benefits provided to Park residents in accordance with this law.

(4) Park residents may appeal the decision to revoke their resident status to a court.

(1) If the Park does not fulfill the tasks provided for by this law and the regulations on the organization and operation of the Park, the Park may be disbanded by a Government decree on the proposal of the Ministry of economy. The government decree on the disbandment of the Park comes into force six months from the date of its publication.

(2) The disbanding of a Park entails the loss of the status of a resident of the relevant Park, as well as the cancellation of the regime of benefits granted to Park residents in accordance with this law.

(1) This law shall enter into force on 1 January 2017.

(2) The government, within six months from the date of publication of this law will:

a) bring its regulations into compliance with this law;

b) develop and approve regulations necessary for the implementation of this law and submit proposals to the Parliament to bring the current legislation in line with this law.