The Law “On Personal Income Tax” amendments

More Pridnestrovians will be able to receive state support in the form of a social tax deduction for treatment abroad. parliamentarians supported the initiative of the Government and made changes to the PMR Law “On Personal Income Tax”in two readings at once in the course of the plenary session on December 20. A social tax deduction is provided that a citizen who has undergone treatment or examination abroad has a referral from a medical institution of the Pridnestrovian Moldavian Republic according to current legislation. The adopted changes to the law eliminate the need for a citizen applying for such a benefit to have a medical referral for treatment or examination outside the Pridnestrovian Moldavian Republic. This simplifies the opportunity to receive a social tax deduction.

There is a limit on the amount of social tax deduction at the same time, according to the provisions of the Law “On Personal Income Tax” (Article 10). It cannot exceed 450 minimum wages (4680 rubles) per year if the funds are spent on treatment and examination of yourself, your spouse, or parents. The amount of the deduction provided may be no more than 540 minimum wages (5616 rubles) per year if a child under 18 years of age needs treatment.

A detailed list of documents for providing a social tax deduction for treatment or examination abroad can be clarified at the tax authorities or at your place of work.

The amendments to the law after signing will come into force on January 1, 2024.