Moldova Tax Agency Posts FAQs on Instructions for Filing Income, Withholding Tax Returns, Reports

The Moldovan State Tax Service Dec. 7 posted FAQs on the instructions for filing income and withholding tax returns. Topics covered include: 1) the use of the annual information note (IALS form) for businesses with several subdivisions; 2) whether gross or net income is used for the total amount of income paid on the IALS form; 3) the employer deadline of March 1 of the following fiscal year to report income and deductions to the employee; 4) the tax treatment of salary paid to non-resident directors, founders or board members; 5) withholding, income tax and social security contributions on income ...