General Remarks
The Moldovan tax system is an aggregate of taxes, duties and levies, principles, forms and methods of their establishment, modification and abolition as well as measures to ensure their payment.
A tax (duty) is a mandatory payment, which is gratuitous in nature and is not related to undertaking by an empowered authority or its official(s) of specific action(s) in favour of or with respect to the payer of a respective tax (duty). A fee is a mandatory payment, which is gratuitous in nature and is not a tax (duty).
The Moldovan tax legislation comprises the Tax Code and other regulations passed on the basis of its provisions. The taxation in the country is exercised on the basis of the Tax Code and other officially published effective tax regulations. The tax-related regulations passed by the Government, Finance Ministry, Principal State Tax Service, Customs Department, other central and local public authorities may not contradict the Tax Code or exceed its limits. In case of any contradictions, the provisions of the Tax Code prevail.
