(1) In order to facilitate the establishment and operation of the international business services park, the State shall grant the following incentives to its residents:

(a) a one-time tax levied on residents of the international business services park in the amount of 10% of the sales revenue, which, however, shall not be less than the minimum amount set forth in paragraph (3) and which includes the following taxes and duties: income tax on entrepreneurial activity, income tax on salary, compulsory state social security contributions due by employers, compulsory health insurance premiums due by employees, local taxes, real estate tax and tax for the use of roads by motor vehicles registered in the Republic of Moldova, due by residents of the Park in accordance with the applicable legislation. All other taxes and fees will be paid by the residents of the Park in the generally established manner;

b) financial allocations obtained from the State budget;

(c) other tax and customs facilities provided for by tax and customs legislation.

(2) For the purpose of applying the single tax levied on residents of the Park for international business services in accordance with paragraph (1)(a), the tax on income from wages, contributions of (a) income tax on earned income, compulsory state social insurance contributions payable by employers and compulsory health insurance premiums payable by employees shall relate to wage payments made to or for the benefit of employees by residents of the international business services park on the basis of labour law and regulations containing labour law rules.

(3) The minimum amount of the one-off tax levied on the residents of the park for international business services shall be determined monthly per employee and shall constitute 30% of the amount of the average monthly salary in the economy, forecast for the year of the tax period in question.

(4) The one-time tax levied on residents of international business service parks, determined in accordance with this article, shall be paid monthly by the residents of the park in accordance with the regulations.

(5) If new laws are enacted that change the rate and/or composition of the single tax levied on residents of the international business services park referred to in paragraph (1)(a) and/or repeal it, the residents of the park shall be entitled, for a period of 10 years, but not exceeding the term of operation of the park, to operate under the provisions of
law in force until the date of implementation of the new laws. If certain taxes and/or charges included in the single tax levied on the residents of the park for international business services referred to in paragraph (1)(a) are replaced, according to the legislation, by other taxes and/or charges, the composition of the single tax shall be adjusted accordingly, without changing its rate.

(6) In case the residents of the park do not comply with the conditions for the application of the facilities provided for by this Law, their obligations to the national public budget shall be recalculated in the generally established manner, starting from the tax period in which the violation was committed, in accordance with the legislation in force.

(1) Employees of the residents of the park shall be entitled to all types of state social insurance benefits from the state social insurance budget, in accordance with the legislation in force. The insured monthly income of these employees will be 68% of the amount of the average monthly wage in the economy, forecast for that year.

(2) Employees of park residents shall obtain the status of an insured person in the compulsory health insurance system on the basis of the updated information presented in the statement on the withholding of income tax, compulsory health insurance premiums and compulsory state social insurance contributions calculated in accordance with the legislation in force.

(3) The resident of the park shall be obliged to inform his employees in writing about the particularities of the social and medical insurance established by this Article, as well as about the particularities of income tax on salary, before the date of obtaining the title of resident of the park, and in case of new employees - before employment.