The Support for Pridnestrovian entrepreneurs

Deputies of the Supreme Council supported a package of government initiatives that affect the rights of individual entrepreneurs and self-employed persons in the first reading.

Some categories of citizens have tax benefits according to the current legislation on the simplified taxation system. These are old-age pensioners, disabled people, orphans, members of large families, participants in the hostilities to defend Pridnestrovie, persons registered as individual entrepreneurs for the first time and others. Today, they can get the right to benefits only after providing a supporting document. There are situations in practice when such documents are presented late. The reasons may be different: a protracted process of obtaining documents, a citizen's stay outside the PMR, a serious illness. The entrepreneur misses the opportunity to exercise his right to a particular benefit because of this.

The authors of the initiative propose to amend the existing laws on special tax regimes. The law-in-draft allows the entrepreneur to take advantage of benefits from the moment the right to them arises. The tax amount will be recalculated for a period of up to 3 years in case of late application for the provision of benefits (after the entrepreneur submits supporting documents to the tax office).

This legislative initiative should have a positive impact on the relationship between the entrepreneur and the state as the parliamentarian noted.

The legislations were adopted in the first reading. Work on them will continue, taking into account the comments made.

The parliamentarians adopted law-in-draft concerning patent holders in the second reading in the course of the plenary session. It is aimed at ensuring that the tax inspectorate promptly informs entrepreneurs about the termination of a patent. The author of the initiative is the Prosecutor of the Pridnestrovian Moldavian Republic. The reason for the development of the law-in-draft was a precedent: the prosecutor's office of the city of Tiraspol received a complaint from a resident of the capital about the actions of the tax inspectorate. It turned out during the audit that she was not explained the procedure for paying for the patent, and overdue payment. The woman was reduced the amount of child care allowance because of this. As it turned out, the current legislation does not stipulate when the tax office should make a decision to terminate the patent and whether it is necessary to inform the patent owner about this.

The deputies agreed that this omission must be eliminated during the discussion. The new law-in-draft spelled out an updated mechanism for terminating a patent. The tax inspectorate that issued it will have to make a written decision within 10 working days in case of termination of the patent. It is issued in two copies. One of them is sent to the entrepreneur no later than three days after the decision is made. The law-in-draft was passed in the second final reading. It will be sent to the President for signature.