Indirect income assessment will affect a limited number of persons, IMF representative

The assessment of the fiscal obligations of the private individuals by indirect methods and sources cannot be regarded as intimidation of the taxpayers, the head of the IMF mission for Moldova Nikolay Gueorguiev said in a discussion with the press. In Moldova, the indirect income assessment procedure will start to be applied on January 1, 2012. It will affect only a limited number of persons, on higher incomes, who may avoid declaring and fully paying the tax on these incomes. “There should be fiscal equity. The revenues to the budget cannot be increased only through the taxes paid by persons living on salary,” said Nikolay Gueorguiev. According to the IMF representative, the draft fiscal policy document for 2012 does not envision penalties for the persons who will agree with the income tax calculated additionally and will pay it. It is proposed that the private individuals who on January 1, 2012 will own financial resources of over 300,000 lei should declare them at the tax inspectorate. If these sums are not declared, during the inspection the person will be deprived of the right to explain how the incomes were earned before January 1, 2012. Nikolay Gueorguiev said it is important to set clear criteria for choosing the private individuals who will be examined.