Moldova Gazettes Government Decision on Proposed 2025 Fiscal Budget Policy Measures, Transfer Pricing Rules

The Moldovan Official Gazette July 25 published Decision No. 31.30/2024, on the proposals for 2025 fiscal budget policy measures and transfer pricing rules. The decision includes government proposals to: 1) specify as nontaxable the income that specific individuals earn from the sale of electricity from renewable sources, capital increases or interest related to government securities, and rights granted under specified stock option plans; 2) increase the individual income tax exemption by 10 percent; 3) provide a simplified tax reporting process for micro-enterprises with five or fewer employees; 4) allow the accelerated depreciation method for all legal entities and allow a ...