Almost 42,000 taxpayers redirected 2% of their income tax to a noncommercial organization or religious entity. Out of the total number of percentage designation requests, about 38,600 were validated, the amount exceeding 12.4 million lei, IPN reports.
The State Tax Service said that over 3,000 designation requests were rejected because the organization chosen for percentage designation was not included in the updated List of beneficiaries, which was published by the Public Services Agency, or because the individual taxpayer had income tax debts on the deadline by which income tax returns were to be submitted.
Most of the designation requests with the highest amounts were for organizations based in Chisinau. Although taxpayers residing in Chisinau municipality designated about 48.3% of the total validated amount, the beneficiary organizations based in Chisinau received the largest part of the amount – 8.7 million lei, which is 70.3% of the total validated amount.
The largest amount received by an organization in 2023 was of over 900,000 lei, which is approximately 7.3% of the total validated amount. The beneficiary is the Public Association of Veterans and Pensioners of the Ministry of Internal Affairs, which received the highest designated amount for the seventh consecutive year.
2023 was the seventh year in which individuals paying taxes in the Republic of Moldova had the right to redirect 2% of their income tax to a noncommercial organization or religious entity.
This mechanism is valid for resident individual taxpayers, who do not have income tax debts for previous tax periods and pay in full and in due time the income tax for the fiscal period for which the designation was made. Redirection is performed by submitting the income tax return by the deadline set by the legislation.
Tax returns related to fiscal periods will be submitted only electronically by resident individuals who wish to direct a percentage amount of the income tax calculated annually to the budget. To submit returns through automated electronic reporting methods, one must possess an electronic or mobile signature issued by accredited certification service providers working in the field.
