Road Taxes included in the Fiscal Code are put into operation starting January 1

The provisions of the 9th chapter of the Fiscal Code related to the “Road Taxes” that were regulated by a separate law previously were put into operation starting 2007. The Parliament passed 3 laws regarding the road taxes on November 2, 2006: Chapter 9 of the Fiscal Code - “The Road Taxes”, the Law on the implementation of the 9th Chapter of the fiscal Code and the Law on the amendment of several legislative acts, aiming at easing the fiscal legislation. The draft settles the taxation method in Moldova and the way the incomes will be accrued in the Road Fund (RF). The stipulations of the previous law were to a great extent included in the 9th chapter. Of those 9 taxes included in the Law on the Road Fund, only 6 are regulated by the 9th chapter of the Fiscal Code: the tax for the use of the roads for the automobiles registered in Moldova; the tax for the use of the roads by the vehicles that are not registered in Moldova; for the use of the roads by the cars that exceed the admitted weight; for the use of the protection zone when performing construction works outside inhabited area; use of the protection zone when installing advertisements; use of the protection zone when installing units for providing road-related services outside inhabited area. The RF constituted MDL 76 mln in 2001, MDL 80 mln in 2002, MDL 96 mln in 2003, MDL 121 mln in 2004, MDL 150 mln in 2005 and MDL 170 mln are planned for 2006. Other 2 Chapters will be included in the Fiscal Code in the next years: Chapter 10 referring to the social incomes – in 2008 and Chapter 11 – in 2009 that will settle the way the incomes included in the first 11 Chapters of the Fiscal Code will be taxed.