The deadline for submitting tax returns and paying the income tax for 2015 is March 25, 2016. When submitting the tax return, the persons can use the pre-completed statement with information that is contained in the database of the State Tax Service, IPN reports.
The private individuals-taxpayers who submit the tax returns on paper can ask for a standard form from a local tax inspectorates by presenting the identity card, regardless of the place of residence. If the taxpayer possesses a digital signature, the pre-completed statement can be seen by accesisng the personal office at www.fisc.md. This instrument is designed to reduce the time needed for filling out the statement and enables to make corrections to it if necessary.
The State Tax Service reminds that the private individuals-taxpayers who have two or more jobs and last year had a cumulative salary of over 29 640 lei are obliged to present tax returns. The persons who earned incomes as salary and from selling property exceeding 29 640 lei a year and those who didn’t get a salary, but earned more than 10 128 lei from selling property (houses, apartments, vehicles) or from leasing out farmland as well as the persons who moved to live in another country must also submit tax returns.
The income tax rates for 2015 are 7% of the annual taxable income lower than 29 640 lei and 18% of the annual taxable income higher than 29 640 lei. The personal allowance is 10 128 lei, while the allowance for every maintained person is 2 256 lei. In the case of maintained invalids from childhood, the personal allowance is 10 128 lei.
The tax returns can be presented on paper to any local office of the State Tax Service, regardless of the taxpayer’s place of residence, or in an electronic format through the Electronic Statement service.