The Supreme Council clarified what is included in the costs of importers

Parliamentarians gave an interpretation of the current norm of the Law of the Pridnestrovian Moldavian Republic “On Organizational Income Tax” on what expenses include other expenses associated with delivery to the place (warehouse) of destination, incurred by the buyer both in the territory of Pridnestrovie and abroad. Economic agents of Pridnestrovie who import goods began to pay duties in Moldova since the new year. They want to understand how to correctly interpret the following norm in the PMR Law “On Organizational Income Tax”: “when importing goods into the PMR for organizations selling purchased imported goods, taxable income (gross income) is determined as the difference between the proceeds from the sale of goods and the cost (price) of their acquisition, taking into account the paid contract prices of the seller (when selling goods purchased with deferred payment – taking into account the cost (price) of the acquisition payable under the contract (agreement), customs duties paid, transportation costs and other expenses associated with delivery to the place (warehouse) of destination, incurred by the buyer both in the territory of the PMR and abroad. All expenses must be documented."

It was the wording “other costs associated with delivery to the destination, incurred by the buyer both in the territory of the Pridnestrovian Moldavian Republic and beyond” that required interpretation. Pridnestrovian economic agents, including the Association of Pharmacists, as well as the Union of Industrialists, Agrarians and Entrepreneurs of Pridnestrovie, made similar requests to the Supreme Council.

It is necessary, according to deputies of the relevant Committee on Economic Policy, Budget and Finance, to clarify that customs duties paid by our economic agents, including in Moldova, are included in the category “other costs associated with delivery to the destination, incurred by the buyer as territory of the Pridnestrovian Moldavian Republic and abroad”. Deputies supported this opinion. The resolution of the Supreme Council was adopted in two readings at once.