Private people can submit income tax declaration by 30 April
Private people who are not engage in entrepreneurial activity can submit income tax declaration for 2024 until April 30.
The declaration can be submitted electronically or on paper.
According to the State Tax Service (SFS), submitting the Declaration is mandatory for individuals who have income tax obligations, including as a result of capital gains or those who have used the personal exemption established by Article 33, paragraph 1 of the Tax Code and have obtained annual taxable income exceeding 360,000 lei during the fiscal reporting period, except for the incomes provided in Article 901 of the Tax Code.
Additionally, the declaration must be submitted by individuals seeking a refund of overpaid income tax, directing a percentage of the annually calculated income tax to the budget, or changing their permanent residence from the Republic of Moldova to another country.
Electronically, the declaration can be submitted through the “Electronic Declaration” service using the “Pre-filled Declaration” module or to the SFS email address mail@sfs.md. Also, the declaration signed holographically can be submitted in scanned form to the email address cet@sfs.md.
The STS emphasizes that income tax can be paid online through the government’s electronic payment service Mpay or through the “Online Payment of Taxes and Fees by Citizens” service within the “Personal Taxpayer Cabinet” accessible on the website www.sfs.md.
On paper, the declaration can be submitted to any Fiscal Service Department of the State Tax Service by requesting the Pre-filled Declaration version or by submitting the Quick Declaration. Individuals can submit the Declaration to any subdivision of the State Tax Service, regardless of their domicile or residence.
Resident individuals with no income tax debts for previous fiscal periods have the right to designate 2% of the annually calculated income tax amount to one of the percentage designation beneficiaries.
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