The tax returns will be submitted by private individuals at the local tax office. In a move to simplify the procedure, the authorities allowed submitting tax returns to any fiscal body, regardless of the place of residence of the taxpayer.

In a workshop for journalists, Veronica Vragaliev, division head at the Main State Tax Inspectorate, reminded the categories of taxpayers who are obliged to submit income statements. These are: the private individuals who have two or more jobs (if they obtained a salary that cumulatively exceeds 27,852 lei a year); the persons who gained incomes both as salary and from the sale of property exceeding 27,852 lei a year; the persons who didn’t get a salary, but gained incomes from the sale of property (houses, apartments, vehicles) or from leasing out farmland (if the sum obtained from these transactions is higher than 9,516 lei, which is the personal exemption in 2014). The Moldovans who settled abroad must also submit tax returns. The taxpayers also present tax returns when a higher income tax is calculated to them and they ask the difference to be refunded to them.

The income tax for private individuals is 7% of the annual taxable income that does not exceed 27,852 lei and 18% of the annual taxable income that exceeds this sum. The personal exemption in 2014 was 9,516 lei, the increased exemption for particular categories of taxpayers - 14,148, the exemption for maintained persons – 2,124 lei or 9,516 lei if the maintained person is an invalid from childhood.

“There are a number of possibilities of submitting tax returns, including in electronic format and on paper (the CETO8 form). The CETO8 form can be sent to the local tax office by mail, by recommended letter,” stated Veronica Vragalev.

The deadline for submitting tax returns and for paying the income tax is March 25.