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Lege 77/2016

Lege la parcurile IT

LEGE Nr. 77 cu privire la parcurile pentru tehnologia informaţiei

Commentary to:

Art.

14 Lege 77/2016/

Art.

Repartizarea sumelor impozitului unic perceput de la rezidenții parcurilor pentru tehnologia informației

( In force since 2017-01-01 )

Sumele achitate de rezidenţii parcului cu titlu de impozit unic perceput de la rezidenții parcurilor pentru tehnologia informației se vor încasa la Ministerul Finanţelor într-un cont trezorerial de încasări, fiind ulterior repartizate:

a) la bugetul de stat:

impozitul pe venit obţinut din activitatea de întreprinzător – 10,0%,

impozitul pe venit reţinut din salariu – 19,4%,

taxa pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova – 0,1%;

b) la bugetul asigurărilor sociale de stat:

contribuţiile de asigurări sociale de stat obligatorii de la rezidenţii parcurilor din industria tehnologiei informaţiei – 54,7%;

c) la fondurile asigurării obligatorii de asistență medicală:

primele de asigurare obligatorie de asistență medicală sub formă de contribuţie procentuală din salariu şi din alte recompense,

achitate de angajatori şi angajaţi – 15,4%;

d) la bugetele locale:

taxele locale percepute de la rezidenţii parcurilor pentru tehnologia informaţiei – 0,3%,

impozitul pe bunurile imobiliare ale persoanelor juridice – 0,1%.

Franz-Anton Plitt (President of the supervisory board)
MDW - Moldova´s Germanspeaking Business Association
Chisinau Moldova
franz-anton.plitt@mdw-moldova.org - www.mdw-moldova.org

Moldova for investors

Up-to-date:

2021-04-10

This is a seria of explanations to some important laws for investors in Moldova. The authors are members of the MDW, Moldova´s Germanspeaking Business Association. We hope this will help to get more investments to Moldova. Btw, the membership in our association does not require German language skills (though we see our special task in assistance in relations between Moldova and German speaking business people). Thus if you like our work for Moldova and want to further it: Contact us!

Basics

Here you can see very nicely, what shall be covered by the one-tax-system.

Effectively the state does here the work what in other systems is done by the employers/ enterprises: To calculate and then to pay to different receivers.

From my point of view is this the much more efficient way. It simply spares many hours of work of people in the accounting business.

So for me this method of "paying in one amount to the state and the state forwards the money to the different units" looks not only more simple but also more transparent. It is 100% clear, what part of the money is for what purpose. If the state wants to change this diversion: Change this law.

In comparison: In nearly all western systems the health care system and the pensions system are supported with money from the income tax and other taxes. The result: Nobody has a clear idea how expensive these things are.

As neither the VAT nor the dividends tax is mentioned you can also see here that these taxes have to be paid additionally = in the normal ways. Dividends tax is currently 6%, perhaps not applicable, depending on the double taxation rules. VAT is normally not relevant.