The private individuals - tax payers who have two or more jobs and last year had a cumulative salary of over 29 640 lei are obliged to present tax returns for 2015 by March 25, 2016 or will be liable to fines, IPN reports.
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 change the permanent domicile from Moldova to another country must also submit tax returns.
The private individuals are also obliged to submit tax returns when they ask to be refunded the extra income on which they paid tax. The foreigners or stateless persons who obtained the status of resident of Moldova (has been on Moldova’s territory for over 183 days during any period of 12 months that starts or ends in the given fiscal year) will also present 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 tax exemption is 10 128 lei, while the exemption for every maintained person is 2 256 lei. In the case of maintained invalids from childhood, the exemption 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. These can also be sent by mail, by a recommended letter, to the local office where the tax payer is served.
