The deadline for submitting income tax returns for 2024 by individuals who do not carry out entrepreneurial activities is April 30. The CET 18 form can be submitted electronically or on paper, IPN reports.
The State Tax Service said that the submission of the income tax returns is mandatory if the persons have obligations regarding the payment of income tax, including as a result of obtaining income in the form of capital growth, and if they used the personal exemption and obtained annual taxable income of more than 360,000 lei during the fiscal period of declaration, with particular exceptions.
The tax return must be submitted if the person requests the refund of the income tax paid in excess or if he/she wants to direct a percentage amount of the income tax calculated annually to the budget. It must also be submitted if the taxpayer changes the permanent residence from Moldova to another country.
The income tax return can be submitted through the "Electronic Statement" service using the "Pre-completed Statement" module. The service allows viewing, amending and submitting the income tax return by accessing the Taxpayer's Personal Cabinet system on www.sfs.md. To submit the tax return online, an electronic or mobile signature is required.
Also, the statement can be sent to the e-mail address of the State Tax Service - mail@sfs.md - in compliance with the requirements for electronic signing of documents.
The tax return is considered received from the moment it is sent by the taxpayer, only if the taxpayer's electronic signature is applied on the submitted document. Confirmation of receipt of the statement is the notification received on the sending e-mail.
It is also possible to present the holographically signed statement in scanned form to the e-mail address cet@sfs.md. The declaration is considered received provided that the identity of the declarant is confirmed in the manner established by the State Tax Service.
The statement can also be submitted on paper to any tax division of the State Tax Service by requesting the pre-completed version of the tax return or by submitting the Rapid Statement.
Individuals can submit the statement to any subdivision of the State Tax Service, regardless of their place of domicile or residence or through the post office, by registered letter.
