The Supreme Council
of the Pridnestrovian Moldavian Republic

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Amendments to the law on personal income tax

20.09.2023

Those citizens, who have two or more jobs, including part-time jobs, will be required to submit income declarations from all places of work to the tax authorities. The law-in-draft “On Amendments and Additions to the Law of the Pridnestrovian Moldavian Republic “On Personal Income Tax” was adopted today in the first reading at a plenary meeting of the Supreme Council of the Pridnestrovian Moldavian Republic. The amendments to Article 20 of the law, which regulates the declaration of income of individuals, were initiated by the Government of the Pridnestrovian Moldavian Republic.

The law-in-draft also proposes to provide individuals who received income from which income tax was not withheld, the opportunity to submit a tax return before the end of the tax period - that is, until April 1.

Tax services will have the opportunity to check citizens’ income declarations within 90 days, and not 30 as in the current version of the law after the law-in-draft is adopted in the second final reading.

It is planned that the law-in-draft amending the law “On Personal Income Tax” will be adopted by the Supreme Council in the second final reading next week. The new rules will come into force on January 1, 2024 upon the signing by the President.