Clarified categories of beneficiaries for the target collection of the village

Deputies supported the amendments to the PMR Law “On the Fundamentals of the Tax System in the Pridnestrovian Moldavian Republic” in the second final reading in the course of the plenary session. Village and settlement Soviets of People's Deputies under current legislation may establish a target collection of a village (town) from citizens for the improvement of the territory of a village (town) in the amount of 10 minimum wage per year from one house or apartment. At the same time, some privileged categories of citizens are exempted from paying the target collection of the village. However, there is an ambiguous understanding of these norms in practice. In particular, questions arise in the interpretation of the concept of “lonely living pensioners”. Deputies of the Supreme Council Viktor Guzun and Vadim Kravchuk developed a relevant law-in-draft in order to eliminate uncertainties in the tax legislation.

The village or settlement target fee will not be charged for houses or apartments in which the following categories of citizens are registered after the amendments to the law:

1) Pensioners by age (men - over 60 years old, women - over 55 years old):

- jointly with whom other persons at the place of residence are not registered in the same property;

- together with whom only members of a large family, disabled people of groups I, II, disabled children under the age of 18, as well as other pensioners are registered at the place of residence at the place of residence;

- having dependents;

2) Members of large families and minor children under guardianship.

Large families are families with 3 or more children, including adopted and taken under guardianship, as well as stepsons and stepdaughters under 18 years old. This category includes families with many children, in which children study full-time (until they graduate or reach the age of 23), or in absentia (if the student is a disabled person from childhood of I, II, III groups - until they graduate or reach 23 years old).

3) Disabled people of groups I, II, as well as disabled children under the age of 18 (eighteen) years.

The law-in-draft on amendments to the law on the fundamentals of the tax system was adopted in the second final reading and will enter into force on January 1, 2023.