Abstract:
In 2017, in the Republic of Moldova the fiscal legislation was amended, as well as
that in the field of mandatory social and medical insurance, which ensured a functional mechanism
for the application of the single tax owed by the residents of the information technology park.
The article describes the following points: what constitutes the single tax; who are subject to
the single tax charge; the main economic activities that economic operators must carry out in order
to be registered as residents of information technology parks; which is the rate and subject of the
single tax charge; which taxes, duties and contributions are included in the single tax and which taxes
are not included in the single tax.
Similarly, the basic benefits of the application of the single tax have been identified, including:
lower taxes; saving time because only one tax is calculated instead of seven; reducing accounting
staff, as it eliminates part of the work on documents; the attractiveness of new employees, as residents
can increase the wage fund by approximately 15-20%; virtual presence, residents must not change
offices, all they have to do is apply, sign contracts and continue working.
The advantages of employees of resident companies in parks for information technology are
equally obvious: employees of companies are exempt from paying taxes as a rule the gross wage is
equal to the net wage;employees continue to receive 60% of the average wage per economy; the days
off for each employee shall be calculated in accordance with the rules laid down by the general
scheme; bonuses, premiums and other financial incentives shall not be subject to additional taxes;
employees are exempt from the need to submit a tax return.