Restoring the entrepreneur’s patent when this is lost will cost 20 lei, not the size of a minimum salary, as now. The patent could be restored by filing an application to the authority that issued it. Such provisions are contained in a bill to amend and supplement legal acts concerning the implementation of the fiscal, customs and budgetary policy for 2016, which was approved by the Government, IPN reports.
A new paten will be issued within ten days of the submission of the application. The period during which the holder could not benefit from patent cannot be yet restored.
The patent holders are taxed by the price paid for a patent. This includes the income tax, the tax for natural resources and the tax for the commercial unit in case of trading activity. The price of patent does not include the state social insurance contributions, which are paid individually by patent holders. Also, the patent holders must purchase a mandatory health insurance policy.
The price of the entrepreneur’s patent in Moldova different from area to area. For example, in municipalities the monthly tax for trading activity based on patent is 180 lei, while in district centers – 90 lei.
