State Fiscal Inspectorate was obliged ceasing the collection of the tax on house from the inhabitants of non-privatised apartments

Supreme Justice Court (CSJ) obliged the State Fiscal Inspectorate to stop collecting the tax on house for 2005 of the inhabitants of non-privatised apartments. According to the report of the Centre for Human Rights (CDO), CSJ took this decision, on 2 March 2006, as result of initiating by the parliamentary lawyer, Iurie Perevoznic, of a civil trial on unreasonable collection by IFPS of mentioned taxes. It has to be noted that starting August 2005, territorial fiscal bodies started to disseminate the invoices for the tax on house of the inhabitants of non-privatised apartments, fact generated complaints addressed to CDO. During the investigations, Perevoznic noted that as juridical background for these actions served the modifications of 2004 operated in the Fiscal Code of Moldova, stipulating that „for real estates of the public authorities and financial institutions of the budgets of all levels, for rent or location, subjects are the renters or the inhabitants.” In the same time, while implementing these modifications there were omitted the provisions of the law of 16 June 2000 for implementing the Title IV of the Fiscal Code resulting that the mentioned modifications shall be implemented only on1 January 2007. According to CSJ decision, payments done by inhabitants of non-privatised apartments are considered as payment paid additionally, and, according to provisions of the Fiscal code, these amounts shall be reimbursed at contributors’ request. In the same time, in 30 days, the fiscal body shall make the invoice and to transmit it to State Treasure for execution. This amount shall be reimbursed to contributor or let for further fiscal tax for other kind of duty. Reimbursement of the payment will be done only in case when the contributor has no fiscal debts. If the request of the contributor will not be satisfied in 37 days, the contributor benefit from the right to interest for a period since the requirement was addressed until the date of compensation made by the State Treasure, the report mentioned.