A new primary document with a special regime could be put into circulation in Moldova, in accordance with the European practices. This will be called “goods accompanying notice”, IPN reports, quoting the amendments proposed by the Ministry of Finance to a number of Government decisions.
The form will be drawn up by entrepreneurs for accompanying the goods while transporting them and when transmitting tangible assets for processing or keeping to third persons, without transferring the ownership right. The Ministry of Finance considers the introduction of the form will improve the mechanism for regulating the process of using primary documents with a special regime by the business community.
By the same amendment bill, it is suggested offering the personal exemptions stipulated in the Tax Code at the service provision place to private individuals who do not carry out entrepreneurial activities, but provide services. This will happen if the exemptions are not used in the period at another workplace.