The Moldovan companies will be able to apply a management period different from the calendar year, as it is provided in a bill to amend and supplement a number of legal acts concerning the fiscal and customs policy objectives for next year approved by the Government, IPN reports.
The bill stipulates that the Anticipated Individualized Fiscal Solution (AIFS) will start to be implemented next year. This is a certificate that will be issued by the State Tax Service at the request of private individuals or legal entities that perform entrepreneurial activities. By this the fiscal bodies will specify how the fiscal legislation will be applied in a particular situation or for particular transactions. When the AIFS is issued, this becomes mandatory for all the fiscal bodies, but only when the initially set conditions are strictly respected by the entrepreneurs and the fiscal legislation remains unchanged.
The experience of a number of European states that apply the AIFS shows that the number of disputes between t economic operators and the fiscal authorities decreased. The Anticipated Individualized Fiscal Solution will be issued for money - €3,000 for large taxpayers and €1,500 for the other categories of taxpayers, according to the official exchange rate of the Moldovan leu when the payment is made.
Among the measures designed to stimulate entrepreneurial activities is also the imposition of the reduced VAT rate of 8% on the delivery of solid fuel intended for producing heat and heating water, including raw material used to make this, in a move to simulate the production of energy from own renewable sources.
