BPO-LAW (draft)

Law on International Business Services (draft)

Law on International Business Services Park (draft)


Inkraft seit 2022-12-31

Artikel 11
Allocation of the amounts of the one-time tax levied on park residents for international business services

The amounts paid by the residents of the Park by way of the one-off tax shall be collected by the Ministry of Finance in a treasury account and subsequently distributed:


(a) to the State budget:


income tax from entrepreneurial activity - 10.0%,


income tax deducted 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 insurance budget:


compulsory state social insurance contributions - 54.7%;


c) to compulsory health insurance funds:


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


d) to local budgets:


local taxes - 0.3%,


real estate tax of legal entities - 0.1%.