The business entities that provide management or consultancy services and that obtained over 70% of their revenues from these activities the previous fiscal period will be excluded from the category of subjects of the fiscal regime applied to small and medium-sized enterprises, IPN reports.
Thus, this category of business entities will pay income tax in accordance with the general norms (12%), according to the 2018 fiscal policy.
Under the Catalog of Economic Activities of Moldova, the business and management consultancy services include operational assistance for firms and other organizations in management-related problems, such as strategic and organizational planning, re-equipment processes, cost reduction and other financial problems, retirement and compensation strategies.
