This year, individual taxpayers willing to designate 2% of their income tax to a CSO or a religious group will have to file two tax forms, IPN learned from the Legal Resource Center.
This is due to changes in legislation following the 2018 income tax reform. The two forms to be filed will account for last year’s income tax liabilities before and after the reform took effect on October 1, 2018.
Specifically, in Form CET15 the beneficiary organization’s code shall be filled under Section Six, cell M2, and in Form CET18 (replacing the former and effective from October 1, 2018) the code shall be entered under Section Five, Cell M1.
Both forms can be taken out from any territorial office of the State Fiscal Service or downloaded from https://servicii.fisc.md/formulare.aspx. Holders of digital signatures may also fill them in online at https://servicii.fisc.md/. In this case, the forms will already be pre-filled with information automatically submitted to the Fiscal Service.
The forms may be submitted personally or by mail at any territorial office, or online.
Any taxpayer willing to give away 2% of his or her income tax must file the forms, regardless of whether the employer sends the tax information to the Service or not.
