Moldovan State Fiscal Service makes specifications as to tax on sanitation

Chisinau, 23 June /MOLDPRES/ - The State Fiscal Service (SFS) has come up with specifications on the tax on sanitation, given the reception by the Chisinau residents of payment notices to this and diverse discussions on the subject in the public space.    

Thus, the tax on sanitation, along with the other local taxes, is regulated in the Fiscal Code and is imposed by the local public administration authorities. The deliberative authority of the local public administration can impose all or only some of the local taxes, depending on the possibilities and needs of the administrative and territorial unit.  

Subjects of the taxation are private people registered as owners of real estate with purpose of living (residential house, apartment) and the object of the taxation is the number of private people registered at the address declared as residence.  

According to SFS, both the establishment of the fiscal period and the establishment of the share of the tax, of the periodicity of the calculation of the fiscal obligations related to the tax, of generating the payment notices and their sending to addresses of tax payers, of the deadlines for their payment represent conditions of administration established exclusively by the local public administration authority.  

The calculation of the tax on sanitation, according to the provisions of the Fiscal Code, is made by the bodies empowered by the local public administration authority. The administering of the tax on sanitation is made by the services of collection of local taxes from mayoralties.   

The payment notices on the tax on sanitation are sent by the services of collection of local taxes from mayoralties to tax payers, 15 days at the latest before the deadline of payment established by the local public administration authority.   

The payment of the obligations related to the tax on sanitation is to be made to the treasury account of incomes of the local budget of the local public administration authority in the area of administration of which there is the real estate with purpose of living where the private people have their residence.   

If additional questions appear as to the reception of payment notices for the taxes on sanitation, as well as on the information contained in them, SFS recommends that tax payers appeal to the service of collection of local taxes of the mayoralty which shipped the payment noticed.

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