The authorities aim to increase the excise duties on cigarettes without filter for 2019-2020. For 2019 the specific excise duty rate will be 460 lei per 1 000 pieces and the ad-valorem rate 6%, while for 2020 - 540 lei per 1 000 pieces and 9% respectively. The Ministry of Finance presented a bill to amend the Tax Code for public debates, IPN reports.
Thus, the text “360 lei + 6%” is substituted with “460 lei + 6%”, while the text “480 lei + 9%” is replaced with “540 lei + 9%”.
The authors of the bill said the amendment is mainly designed to harmonize the fiscal legislation to the excise duties set by the EU Council Directive of June 2011. In this regard, in accordance with the undertaken commitments, Moldova is to apply an excise duty rate of at least €90 per 1 000 cigarettes until 2025, regardless of the weighted selling price.
Also, according to the Ministry of Finance, the rise in excise duties on tobacco products is a measure to fight smoking that causes lethal diseases. It is underlined the necessity of modifying the excise duties on cigarettes without filer so as to unify the rates with those put on cigarettes with filter given the high substitution rate that makes the cigarettes without filter more attractive. In other countries, the cigarettes are not divided by types and are taxed equally, regardless of the presence or absence of the filter or nozzle.
