March 31 is the time limit for presenting tax returns for 2013. The term for paying incomes into the budget coincides with the term for submitting income statements, IPN reports
Veronica Vragalev, head of the Sate Main Tax Inspectorate’s Direct Taxes Division, said tax returns must be presented by persons who have two or more jobs and cumulatively earned incomes of over 26,700 lei a year; persons who earned incomes as salaries and from selling property exceeding 26,700 lei a year, and private individuals who didn’t receive salary, but earned more than 9,120 lei from selling property (houses, apartments, vehicles) or from renting farmland. The income statement must be also submitted by persons who change the permanent domicile from Moldova to another country.
The tax returns can be presented on paper or in electronic format, from this year at any local office of the State Tax Service.
Marina Cravchenko, senior tax inspector at the same Division, said there is one more case when the private individuals are obliged to submit tax returns – when they ask refunding the income tax paid in addition the previous years. “The tax paid in excess is refunded. If the sum is lower than 1,000 lei, it is paid back within 35 days of the submission of a relevant application, while if it’s higher – within 45 days. The applications can be lodged after March 31,” she stated.
The income tax rates for 2013 are 7% of the annual taxable income lower than 26,700 lei and 18% of the annual taxable income higher than 26,700 lei. The personal tax allowance is 9,120 lei, while the allowance for every maintained person is 2,040 lei.
