Moldova Gazettes Law, Decree Amending Fiscal Code

The Moldovan Official Gazette July 18 published Law No. 187 and promulgating Decree No. 383, amending various normative acts including the Fiscal Code. The law and decree include measures: 1) allowing employer tax deductions for employee expenses related to rural tourism and holiday vouchers, capped at 50 percent of the average monthly salary; 2) excluding transport and housing allowances for medical and pharmaceutical workers posted away from home; 3) exempting specified forest services from VAT under the 2023–2032 National Forest Program; 4) introducing transfer pricing documentation rules for affiliated transactions over 20 million Moldovan lei (US$1.2 million); 5) allowing tax ...