Question of the day

Regulation on subsidising the amount of compulsory State social security contributions of a fixed amount for natural persons indicated in items 1.7 and 1.8 of Annex 1 to Law No 489/1999 on the public social security system relating to the period of cessation of operations in accordance with the decisions of the Extraordinary National Public Health Commission and/or the provisions of the Exceptional Situations Commission of the Republic of Moldova (hereinafter – Regulation) has been modified. Order No 111 of the Ministry of Finance of 1 September 2020 on the amendment Order No 86/2020 was published in the OG and entered into force on 11 September this year.

According to the document, point 8 of the Regulation is supplemented by the provision that holders of a female entrepreneur under headings 2.9 and 2.10 of Annex 2 to the same Regulation (sewing, knitting and repair of clothing and headgear and their marketing, and shoe-making and repair activities and their marketing) carrying out activities in places other than markets and shopping centres, the provisions of point 9 shall apply.

Thus, subsidising the amount of compulsory State social security contributions in a fixed amount for these persons will take place if the period of cessation of activity coincides with the period of the declared state of emergency and if, within a period of up to 30 days from the date of lifting of the state of emergency, they have submitted to the State Tax Service a request for suspension of activity. Please note that Order No 111 amended the application form for the subsidy of the amount of compulsory State social security contributions in a fixed amount.

We would like to remember, Provision 16 the ESC provides that patches valid during the state of emergency shall be suspended for the duration of the state of emergency at the request of the patentee filed with the SFS up to 30 days after the lifting of the state of emergency. The period of validity to be extended during the period of suspension shall be restored and subsequently extended at the request of the patent holder..

It has also been reviewed. Business Period Determination Matrix for Entrepreneurial Patents Holdersboth the date of termination and resumption of the activity of the patent-holders and the places where the activity is carried out are specified.

Source: monitor.fisc.md