Amending And Supplementing Certain Acts

Original Language Title: pentru modificarea și completarea unor acte legislative

Read the untranslated law here: https://www.global-regulation.com/law/moldova/5968216/pentru-modificarea-i-completarea-unor-acte-legislative.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Parliament adopts this organic law.
Art. I. - Law no. 837-XIII of 17 May 1996 on public associations (republished in the Official Gazette of the Republic of Moldova, 2007, no. 153-156 BIS), as amended, is amended and supplemented as follows:
1. Article 2 (41), after "non-commercial organizations" the words "status".
2. Article 301 (4), point c) is repealed.
March. Article 31 (111) is repealed.
4. Article 311 (1):
letter d) shall read as follows:
"d) the procedure for revocation of a certificate of public utility if the NGO does not meet the conditions for the award of public benefit status or if the documents submitted contain false; "
point e1) after" non-commercial organizations "the words" status ";
Letter j) reads as follows:
"j) published on the official website of the Ministry of Justice updated list of non-commercial organizations with public utility status."
May. Article 322 (3) is repealed.
June. In Article 325 (2), point e1) is repealed.
July. Article 333 reads as follows:
"Article 333. Appointment percent and use
funds obtained from
its
(1) The right to benefit from the designation mechanism percent public associations, foundations and private institutions that meet the following conditions:
a) carry out public benefit activities in accordance with art. 30;
B) activated for at least one year before the request registration in the list of beneficiaries percentage designation;
C) have no debts to the national budget for the previous fiscal periods.
(2) The application for participation in the mechanism designation percentage is submitted to the Ministry of Justice established by the Government.
(3) The funds obtained from the designation percentage can be used for:
a) support the activities referred to in Art. 30, within a period not exceeding two tax years after the tax period in which the appointment was made, the unused funds within that period by returning to the budget;
B) administrative expenses by 50% if the sum is up to 50 000 lei, 40% if the amount is greater than 50 000 and not exceeding 100 000 lei; 30% if the amount is greater than 100 000 and not 500 000 lei; 25% if the amount is greater than 500 000 lei.
(4) The public associations, foundations and private institutions that have received designation percentage will report the use of funds obtained from the designation percentage, as established by the Government. "
August. Article 334 reads as follows:
"Article 334. Responsibility for use
inconsistent or incomplete reporting
use of funds

percentage obtained by appointment (1) The public associations, foundations, private institutions and individuals in positions of responsibility within their offending on the use of funds obtained from the use of the designation percentage and do not report these amounts are liable under legislation and the budget refund amount used contrary to law or unreported.
(2) Public associations, foundations, private institutions offending the use of funds obtained from the designation percentage or do not report their use will be excluded from participation in the appointment percent for a term of two years with the publication of the list on the official website of the Ministry of Justice. "
Art. II. - Tax Code no. 1163-XIII of 24 April 1997 (republished in the Official Gazette of the Republic of Moldova, special edition of February 8, 2007), as amended, is amended as follows:
1. Article 8 (1), letter d) reads as follows:
"d) directing an annual percentage amount of 2% of the income tax calculated annually from the budget to 152 beneficiaries designation if no suitable percentage income tax debts for previous tax periods; ".
2. Article 12, paragraph 15) reads as follows:

"15) Designation percent - the process in which taxpayers directs a percentage amount of 2% of the income tax calculated annually from the budget to 152 beneficiaries under the designation percentage."
March. Article 152 reads as follows:
"Article 152. Appointment percent
(1) natural person resident taxpayer has no income tax liability for the previous fiscal periods is entitled to designate a percentage amount of 2% of the income tax calculated annually from the budget to one of the beneficiaries listed at para. (4).
(2) The designation percentage is carried out on January 1 of the year following the tax year for which the designation percentage to the deadline for submission of the declaration on income tax, as established by the Government.
(3) designation percentage beneficiaries are:
a) public associations, foundations and private institutions registered in Moldova performing public in accordance with art. 30 of the Law on Public Associations, provided that they operate for at least one year before the request registration in the list referred to in para. (4) and have no debts to the national budget for the previous fiscal periods;
B) religious cults and their parts registered in Moldova carrying out social, moral, cultural or charity, provided that they operate for at least one year before the request registration in the list referred to in paragraph . (4) and have no debts to the national budget for the previous fiscal periods.
(4) The list of beneficiaries entitled to participate in the designation percentage is determined annually by the Ministry of Justice and published on its official website until 31 December of the year of designation as prescribed by the Government.
(5) Funds generated from the designation percentage will be used for the purposes set by the law.
(6) The mechanism for appointing and transferring percent percentage designations to beneficiaries and control the use of such amounts shall be fixed by the Government.
(7) designation percentage Beneficiaries liable under the law for failure to use the proceeds for appointing percentage and use contrary to those amounts. Unreported amounts and used in ways contrary to revert to the budget. "
4. Z13 in Article 20), the words "public interest" is excluded.
May. In Article 88, paragraph (11) shall be repealed.
Art. III. - Law no. 125-XVI of 11 May 2007 on freedom of conscience, thought and religion (Official Gazette of the Republic of Moldova, 2007, no. 127-130, art. 546), as amended, is amended as follows:
1. Article 43 (4) is repealed.
2. Article 431 reads as follows:
"Article 431. Appointment percent
(1) The right to benefit from the designation mechanism percentage religious cults and their components that meet the following conditions:
a) performing social, moral, cultural or charity;
B) activated for at least one year before the request registration in the list of beneficiaries percentage designation;
C) have no debts to the national budget for the previous fiscal periods.
(2) The application for participation in the mechanism designation percentage is submitted to the Ministry of Justice established by the Government.
(3) The funds obtained from the percentage designation may be used:
a) activities to support social, moral, cultural or charity, in a period not exceeding two tax years after the tax period in which the appointment was made. Unused within this period shall be returned to the budget;
B) to cover administrative expenses in the amount of 50% if the sum is up to 50 000 lei, 40% if the amount is greater than 50 000 and not exceeding
100 000 lei; 30% if the amount is greater than 100 000 and not 500 000 lei; 25% if the amount is greater than 500 000 lei.
(4) All religions and their parts that have received designation percentage will report for using the funds obtained from the designation percentage established by the Government. "
March. Article 432 reads as follows:
"Article 432. Responsibility for use against

destination or failure to use
funds obtained from

percentage designation (1) All religions, their parts and people in positions of responsibility within their offending on the use of funds obtained from the use of the designation percentage and do not report these amounts are liable under the law and return the budget amount used contrary to law or unreported.
(2) All religions and their parts offending the use of funds obtained from the designation percentage or do not report their use will be excluded from participation in the designation mechanism percent for a period of two years, publication of the list on the official website of the Ministry of Justice. "
Art. IV. - (1) Percentage Designation apply from 2017 to 2016.
revenue (2) Within 3 months from the adoption of this law the government:
- develop a regulation on the implementation percentage designation mechanism;
- Will submit proposals on bringing existing legislation into conformity with this law;
- Bring its legislation in conformity with this law.