Electronic reporting in the PMR: new rules for non-profit organizations

The Parliamentary Committee on Economic Policy, Budget and Finance held a regular meeting. The law-in-draft “On amendments to the Law of the Pridnestrovian Moldavian Republic “On the procedure for providing financial, tax and statistical reporting in electronic form via telecommunication channels” was one of the discussed issues. The author of the changes was the Government of the Pridnestrovian Moldavian Republic. According to the explanatory note, the circle of entities exempt from the obligation to provide financial, tax and statistical reports in electronic form through the state electronic reporting information system is clarified.

This area is regulated currently by the PMR Law “On the procedure for providing financial, tax and statistical reporting in electronic form via telecommunication channels”. Non-profit organizations, with the exception of state and municipal institutions that pay taxes and other payments to the budget, are required to provide financial, tax and statistical reporting in electronic form from January 1, 2024. A transition period was provided until the end of 2023 for such organizations, allowing them to switch to electronic reporting. It turned out in practice that not all such organizations have an accountant on their staff, the necessary computer equipment and the ability to access the Internet to provide data to the “Electronic reporting” state information system.

The law-in-draft proposes to exempt non-profit organizations operating in the territory of Pridnestrovie from providing electronic reporting, with the exception of state and municipal institutions, as well as with the exception of non-profit organizations engaged in commercial activities, as well as those that receive funding and property from foreign states, international and foreign organizations, as well as foreign citizens or stateless persons.

The relevant parliamentary Committee recommends adopting the law-in-draft in the second final reading at one of the next plenary meetings of the Supreme Council of the Pridnestrovian Moldavian Republic. No amendments were received for the second reading.