Taxpayers this year will benefit from a 15% decrease in the real property tax if this tax is fully paid by June 30, IPN reports.
Ludmila Gropa, senior inspector at the State Main Tax Inspectorate, said that under Article 277 of the Tax Code, the realty tax is paid by owners of real estate situated on Moldova’s territory, holders of ownership, management or use rights over realty that is under state public property or under the property of territorial administrative units, lessees that rent private agricultural property, lessees or dwellers of real estate leased out by public authorities or budget-funded institutions of all levels.
The tax rates are set by the local public authorities within the range of 0.05% to 0.3% of the value of property. The tax is paid into the budget of these authorities. In the municipality of Chisinau, the realty tax set for this year for apartments, private homes and the land adjoining them is 0.1% of the taxation base. The tax for garages and the land on which they are situated and for the land of fruit-growing associations with or without constructions on it is 0.1%.
Speaking about the benefits enjoyed by private individuals when paying the real estate tax, Ludmila Gropa said that they refer only to apartments and homes. The people who do not pay the tax on residential property include the persons of retirement age, the invalids with the first and second disability degrees, the invalids from childhood, the participants in the war for defending Moldova’s integrity and sovereignty, the Afghan war and in the Chernobyl cleanup, and the persons subject to political repression.
The tax payment notice for private individuals and farms is issued by the local tax collection services of mayor’s offices by June 15. If the persons didn’t receive the notice for different reasons, they should go to the local tax office, said Ludmila Gropa.
The property tax can be also paid in installments, but not later than August 15 and, respectively, October 15. In this case, the 15% tax cut is not provided.
