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IT-Park Yasa

Bilgi teknolojisi parkı yasa

Commentary to:

Art.

14 IT-Park Yasa/

Art.

Alınan tek verginin miktarlarının dağılımı bilgi teknolojisi parklarının sakinlerinden

( In force since 2017-01-01 )

Park sakinleri tarafından bilişim parkı sakinlerinden alınan tek bir vergi olarak ödenen tutarlar, Maliye Bakanlığı makbuzlarının hazine hesabına aktarılır ve aşağıdaki şekilde dağıtılır:

a) Moldova Cumhuriyeti'nde kayıtlı taşıtlarla girişimcilik faaliyetlerinden elde edilen gelir vergisinin yüzde 10,0'u, maaş üzerinden alınan gelir vergisinin yüzde 19,4'ü, karayolu kullanımından alınan verginin yüzde 0,1'i devlet bütçesine tahsis edilmektedir;

b) bilgi teknolojisi parkları sakinleri tarafından ödenen zorunlu devlet sosyal sigorta primlerinin yüzde 54,7'si devlet sosyal sigorta bütçesine gitmektedir;

c) İşçiler ve işverenler tarafından ödenen ücret ve diğer menfaatlerin yüzdesi olarak hesaplanan zorunlu sağlık sigortası katkı payının yüzde 15,4'ü zorunlu sağlık sigortası fonlarına;

d) Bilgi teknolojisi parklarında ikamet edenlere uygulanan yerel ücretlerin yüzde 0,3'ü, tüzel kişilerin emlak vergisinin yüzde 0,1'i yerel bütçelere tahsis edilmektedir.

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.