Fiscal and customs policy for 2023, approved in final reading
The draft fiscal and customs policy for 2023 was approved in final reading, during the plenary session on Thursday, December 29.
According to the report of the Economy, Budget and Finance Commission, in the plenary session of December 22, during the examination of the draft law in the second reading, two amendments were submitted and adopted, including one related to the postponement by three months of the entry into force of the rules that aims to implement the reference price for the sale of cigarettes.
The Parliament recalls that, in accordance with the provisions of the Regulation, the final reading is mandatory for complex bills. Thus, the draft law was submitted to the drafting process, and today it was voted on in the final reading.
Moldova 1 recalls that the tax and customs policy for the year 2023 contains a series of proactive measures to stimulate economic development, among which: the introduction of the 0% income tax rate for micro, small or medium enterprises, in case of non-distribution of net profit for the fiscal periods 2023-2025; accelerated depreciation of investments for large enterprises; implementation of the concept regarding the refund of the VAT amount accumulated in the account starting from January 1, 2023; reverse charge of VAT on the import of services.
