The Laws coming into force from January 1, 2025

The press service of the Supreme Council of the Pridnestrovian Moldavian Republic prepared information on the main laws that will come into force at the beginning of the new year.

Measures during the state of emergency

The Law "On state measures aimed at minimizing the negative impact in connection with the introduction of a state of emergency economic related to the reduction (termination) of natural gas supplies to the Pridnestrovian Moldavian Republic" provides for support measures for the population and enterprises. They will be in effect during the special legal regime. Among the measures are:

– housing and communal services will be provided in case of non-payment or partial payment. The debt can be repaid before the end of the year;

- unused preferential limits for utilities during the month will be added to the limits for the next month;

- dead wood can be collected for heating without a permit;

- administrative liability for violating the law on silence in the case of using energy generators at night has been excluded;

- the validity of technical inspection coupons and other permits has been extended if they expire during the period of the the state of emergency in the economy;

- financial and tax reports can be submitted later;

- enterprises that are idle can be granted deferrals and installments for taxes;

- the employer has the right to establish a shortened working day and a shortened working week. The salary of employees must be at least 1 minimum wage in this case;

- the Government will be able to more quickly redistribute the budget for salaries, pensions and benefits.

State support measures

Some support measures for Pridnestrovian economic entities, enshrined in the law "On certification of products and services", will continue to be in effect in 2025. Pridnestrovian enterprises will not pay money for mandatory certification in the PMR, which will allow them to avoid additional financial costs. The Supreme Council notes that this is a necessary measure in the context of the ongoing difficult economic situation.

A measure to simplify the calculation and payment for environmental pollution and the use of natural resources will be in effect for another year. The corresponding amendments to the law "On payments for environmental pollution and the use of natural resources" have been adopted. Legal entities will be able to make an advance payment: for the first, second and third quarters of the year in the amount of 1/4 of the amount of payment for environmental pollution and the use of natural resources paid for the previous year. Based on the results of the fourth quarter – based on the actual volumes of environmental pollution and use of natural resources and based on the base rates (established by law) using the inflation index in effect as of January 1, 2023. The advance payment measure has been in effect since 2022. The state support measures enshrined in the Customs Code have been extended for 2025. The temporary rule will continue to operate, which reduces by half - from 0.3% to 0.15% - the rate of customs duties on the customs value for goods transported between Pridnestrovie and partner countries (the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan and Ukraine), as well as goods transported by legal entities operating in a number of industries (light, metallurgical, chemical, electrical) with specific criteria specified. It will be possible to extend the validity period of the temporary import customs procedure for up to 5 years based on the declarant's application and receive a deferment or installment plan for paying customs duties without interest. The state support measures enshrined in the laws "On the Unified Social Tax and Mandatory Insurance Contribution" and "On Personal Income Tax" have been extended until 2025. If an employer for reasons beyond his control sends his enterprise on downtime, he will not have to pay a single social tax on payments to his employees. The amount of these payments should not exceed two-thirds of the salary at the same time. Employees who receive payments in connection with the downtime of the enterprise are exempt from paying income tax.

Another extended measure of state support concerns enterprises that have the opportunity to increase the wages of their employees. Thus, the increase in wages compared to the previous period will not be included in the taxable base. The measure of state support for economic entities of the PMR will continue to operate in 2025, according to which enterprises experiencing difficulties due to the impact of negative external factors will be able to receive a deferment or installment plan for tax payments to the republican or local budgets without paying interest. Changes were made to the law "On the Fundamentals of the Tax System in the PMR". This support measure has been in effect in Pridnestrovie since 2023. The state will provide support to organizations that will repair agricultural machinery. Changes to the law "On the Income Tax of Organizations" will come into force on January 1. This is a new type of service for the republic. Pridnestrovian agricultural firms turned to specialized specialists in neighboring Moldova until now, and this was inconvenient and time-consuming. Income received from the provision of services for the repair of agricultural machinery and agricultural equipment will not be taxed in order to stimulate the development of this sphere in the PMR.

Simplified tax payment mechanism

Enterprises, organizations, and entrepreneurs will pay income tax as a single tax payment to the republican budget from January 1, 2025. A simplified mechanism for calculating, paying, and administering the tax is now spelled out in five specialized laws, including the law "On the tax on income of organizations".

Tax experiment

A tax experiment will be held in the republic in 2025 and 2026, during which it is planned to simplify tax reporting and payment of fees for environmental pollution and the use of natural resources. Organizations that slightly pollute the environment and do not have production facilities or workshops can take part in the tax experiment. Such organizations exist in the fields of trade, construction, agriculture, healthcare, and public catering.

State subsidies for the purchase of housing

Employees of a number of public sector organizations who have not reached the age of 40 can apply for a state subsidy for the purchase of housing since January 1. Changes have been made to the law "On state support for young families in the purchase of housing". It was possible before the changes to apply until the age of 36. The Supreme Council is confident that raising the age will allow more people to apply for a state subsidy, and therefore remain to work in Pridnestrovie.

The list of recipients of state subsidies for the purchase of housing from 2024 includes certified employees of the Investigative Committee of the PMR. Employees of the Prosecutor's Office of the PMR will be able to exercise their right to receive state support starting from January 1, 2025.

Transparency of budget spending

Administrative liability is introduced for violating the legislation in the field of procurement from January 1, 2025. Changes have been made to the Code of Administrative Offenses. The main goal is to clearly and transparently conduct the procurement procedure and manage every ruble that is allocated in the republican budget. Will the goods be purchased at the lowest price, will all bidders be admitted to the meetings – various manipulations are possible in these areas, the parliament noted. A warning is possible after the first violation of the procurement law, and then – administrative liability and penalties. The law stipulates that administrative liability by persons who carry out the work of members of the commission for the purchase of goods, works, services to meet state and municipal needs. The maximum fine for persons applying the procurement law for violating the legislation in the field of procurement of goods, works and services will be 75 minimum wages, which makes 1380 rubles.

New laws and state programs

The law "On the internal affairs bodies of the Pridnestrovian Moldavian Republic" came into force in the legal framework of the republic. The new law was developed taking into account changes in the law enforcement sphere. The legislative foundations of civil service in emergency rescue teams and in fire service units as independent types of civil service of the PMR are enshrined. The new law strengthens the anti-corruption component in the work of the internal affairs bodies.

The law "On the establishment of benefits for certain categories of persons for travel on public transport" came into force in the PMR. It sets out all the current benefits for travel on public transport for children, schoolchildren and students. They were recorded previously in the Government resolution and in the law on the republican budget.

A new state target program in the field of healthcare will come into force in the PMR in 2025 – "Prevention and treatment of HIV infection, viral hepatitis and sexually transmitted infections". Two specialized state programs expired in 2024. The new one is designed until 2028 and provides for measures aimed at curbing the spread of HIV/AIDS infections, viral hepatitis and STIs, reducing morbidity and improving the quality of life of people living with these diseases. It is supposed to test the population for these diseases, vaccinate against the hepatitis B virus, ensure universal access to treatment, inform the population about the methods of transmission of HIV infection, viral hepatitis and STIs and conduct ongoing monitoring.

The new state program "Development of the state educational institution "Pridnestrovian State University named after Shevchenko" for 2025-2029" comes into force from January 1. The main goal is to develop the scientific, educational and innovative potential of the leading university of the PMR, modernize the education system, expand scientific activity and international cooperation, as well as train highly qualified competitive personnel capable of professional growth and mobility.

Tax deduction for teachers

The category of "young specialist" has been expanded. A teacher who works in an educational institution but does not have a pedagogical education will be able to receive the standard tax deduction due to it. Changes have been made to the law "On personal income tax". A tax deduction in the amount of 70 minimum wages is provided to young specialists aged up to and including 35 years, who received professional education for the first time and first got a job in their specialty within 1 year from the date of receiving a diploma. A young specialist receives a tax deduction during the first 3 years, this assumes that every month the amount of 70 minimum wages (728 rubles) is not subject to income tax.

Changes to the law "On state duty"

Residents of villages and towns are exempt from paying state duty when registering land plots intended for gardening, vegetable gardening and for personal subsidiary farming, provided that they apply to the appropriate authority for registration of rights to the land plot. This benefit will be valid until the end of 2025. The norm is enshrined in the law "On state duty".

The payment of state duty for certain categories of citizens for appeals to the court to appeal a decision on sending to a medical-labor sanatorium or a psychiatric institution involuntarily or on forced hospitalization for examination and treatment for tuberculosis has been canceled. In case of non-payment of state duty, citizens are guaranteed the right to judicial protection in any case. Amendments were made to the law "On state duty".

Differentiated amount of state duty for issuing a passport, driver's license and for registering a vehicle is introduced in Pridnestrovie at the legislative level depending on the deadlines for preparing the documents. Changes were made to the law "On state duty". The law defines benefits for different categories of citizens. For example, orphans will be able to pay 50% of the state duty. At the same time, the PMR passport is issued for free as before to all citizens of the republic who have reached the age of 16.

The status of "large family"

The status of a large family can now be obtained by families with three or more children who have been registered at the place of residence for at least 1 year. Only large families with citizenship of the PMR and a residence permit or registration at the place of residence in the republic, as well as foreign citizens and stateless persons with a residence permit in the PMR, could obtain such status previously. The corresponding amendments have been made to the law "On state support for large families".

Payment of benefits

A one-time benefit can be received when adopting a child under 18 years of age since 2025; the age was up to 14 years previously. The benefit amount is 242 minimum wages (2589 rubles). In addition, the amount of the one-time benefit has been increased when adopting a disabled child, a child over 7 years of age, and children who are brothers and sisters. The amount of such a payment from January 1 is 2500 minimum wages (about 26 thousand rubles). The new rules are reflected in the law "On state benefits to citizens with children".

Protection of children from harmful information

The law "On the protection of children from information harmful to their health and development" established rules allowing for an examination of a film or cartoon by a special interdepartmental expert commission under the Government of the PMR. The rules come into force on January 1. The subject matter of the information product, genre, content, artistic design, features of perception of the information contained in it by children of a certain age group, as well as the likelihood of harm to the health and development of children are assessed. Amendments to the law "On state duty" establish a fee in the amount of 20 minimum wages for conducting such an examination by the interdepartmental commission, from January 1.

In addition, the specialized law clarified the need to place an age marking sign before showing films in movie theaters, on film installations, video installations, television channels. The size of such a sign must be at least 5% of the screen area. Administrative liability is provided for violation of these requirements.

Information about students and preschoolers

A Unified Information System of Students and Pupils will be created in Pridnestrovie. The law "On Education" prescribes a list of information necessary for the formation of this system and its maintenance. One of the main goals of introducing the information system is to receive timely and reliable information about all children in the republic who are registered in preschool and general education organizations.

Working on a simplified tax system

Employees of geodetic municipal unitary enterprises and state unitary enterprises can work under a simplified tax system since January 1. This will increase competitiveness in the field of geodetic and cartographic services, and therefore can affect the reduction in the cost of work in these areas. Changes have been made to the law "Special tax regime - simplified tax system".

Tourism development

Changes to the law "On customs tariff" are designed to create more favorable conditions for the development of tourism in Pridnestrovie. They imply exemption from customs duties on goods imported for the implementation of tourism projects if these projects are financed by state grants issued for the development of domestic, including rural tourism. Thus, entrepreneurs can import the necessary goods and equipment without additional costs from January 1.

For the convenience of villagers

Village residents can contact the local administration to apply for, receive or replace a Pridnestrovian passport, or to register at the place of residence or place of stay, as well as to be removed from the register. The norm was prescribed in the laws "On local authorities, local self-government and state administration in the PMR" and "On migration registration of foreign citizens and stateless persons in the PMR". Villagers had to go to city passport departments and migration registration authorities with documents previously.

Construction amnesty

Pridnestrovians will be able to register their buildings, which were constructed on land plots before 2023 in violation of the procedure established by law without a fine until the end of 2025. We are talking about residential, garden houses, summer cottages and extensions to them. Various outbuildings are subject to the amnesty. This measure of state support for citizens is prescribed in the law "On some additional state measures aimed at minimizing the negative impact of external economic factors".

Adjustment of the law "On enforcement proceedings"

Collection under enforcement documents is prohibited if the debtor's income is less than the subsistence minimum after deductions. This rule was prescribed in the law "On enforcement proceedings". Cases where the debtor has non-working citizens dependent on him have been clarified.

Museum exhibits registration

The procedure for registration and protection of cultural values ​​located in the museums of Pridnestrovie has been improved. Changes have been made to the law "On the Museum Fund and Museums in the Pridnestrovian Moldavian Republic". Two types of state registration will be carried out: primary and centralized. Primary registration involves examination and registration of museum items and collections for subsequent inclusion in the Museum Fund, while centralized registration will ensure the systematization of information in the State Catalogue of the Museum Fund.

Registers of abandoned buildings

Cities and districts will maintain registers of neglected non-residential buildings and premises by type of ownership. These are retail, catering and consumer services facilities, detached buildings and structures, as well as complexes of buildings and structures, unfinished construction projects, non-residential premises of residential buildings and other objects that are not a residential unit. Such registers will be published on the official websites of state administrations. The relevant regulations were prescribed in the law "On local authorities, local self-government and state administration in the PMR".

Reduction of rent

Local authorities can apply a reduction factor for municipal property that is not attractive for investment. The amount of the reduction factor from January 1 may be no less than 0.5 of the rent amount. Some municipal property is not yet in demand due to the lack of repairs. The reduction factor will reduce rent and attract tenants. Amendments have been made to the law "On the lease of state and municipal property".