On 23 March this year, the Committee on Exceptional Situations decided to change the deadlines for declaring and paying income tax and other taxes on both legal and natural persons.

According to the Decision, the new time limits set are:
25 April for the declaration and payment of income tax, real estate tax, land tax and local taxes for 2019 by individual entrepreneurs or peasant households (by farmer) whose average annual number of employees during the entire tax period does not exceed three units and who are not registered for VAT purposes, and the declaration of income tax from operational activity for 2019 by the economic operators subject to the small and medium-sized enterprise sector referred to in Chapter 71, Title II, of Fiscal Code nr.1163/1997;


29 May declaration and payment of income tax for 2019 by natural persons (citizens of the Republic of Moldova, foreign citizens and stateless persons, including company members and investment fund shareholders);


25 June payment of business income tax in instalments for the first quarter of 2020.

According to the Decision, for the year 2019 NOT SUPPORT TO THE MANDATORY AUDITURE:
the individual financial statements of medium-sized and large entities;
consolidated financial statements of groups.
In addition, the individual financial statements for the year 2019 will be presented by 29 May 2020.