News

photo source: Ziarul Amprenta

Posted by: Vasile Cojocari

News / Economic

19 Mar. 2019 / 11:25

Directing 2% will be achieved by submitting two statements on income tax

Every year, between 1 January and 30 April, individuals who pay taxes can direct 2% of them to a non-governmental organization or religious cult in the country once they file a statement of income tax. As a result of the fiscal reform in the autumn of 2018 and the change in wage tax thresholds in 2019, 2% directing will be achieved by completing two statements on income tax, IPN reports.

The Moldovan Legal Resources Center mentions in a press release that the CET15 Form was replaced by the CET18. As a result, in 2019 taxpayers will submit two Statement of Income Tax declarations to the State Tax Service. This is the CET15 Form or the Individual Income Tax Statement for Income from January 1, 2018 to September 30, 2018. It is also about the CET18 Form or the Personal Income Tax Statement for Income Received in October 1, 2018 - December 31, 2018.

Taxpayers who want to direct 2% to a non-governmental organization or religious cult in the country will therefore have to indicate the tax code of the organization they want to support (the 13 digits) in both statements: both in Form CET15, and in the CET18 Form. In Form CET15, the fiscal code of the beneficiary organization will be passed to the sixth section (optional) in the M2 field. Field M1 will not be filled, it will remain empty. In Form CET18, the fiscal code of the beneficiary organization will be entered in the fifth (optional) field in the M1 field.

The CET15 and CET18 forms can be obtained from any State Office of the State Tax Service or from the website, with the possibility of downloading and completing them. Also on the web page: a valid option for electronic or mobile signatures. In this case, upon accessing, the form will already be pre-filled with the information available to the State Tax Service.

The forms may be filed personally with any territorial office of the State Tax Service, regardless of where the home taxpayer is resident. Similarly, it may be filed by post, in which case forms may be sent to any State Office of the State Tax Service or online with electronic or mobile signatures.

Any person who wants to redirect 2% must submit the income tax return, even if s/he is employed in one job and is not required, under the Tax Code, to file the income tax return.

Show Comments