The income tax declaration can be submitted online through the Electronic Statement Service, which has been developed by the E-Government Center. This service aims to simplify the process of submitting tax declarations by the taxpayers (individuals and legal entities) towards the Tax Service. According to the State Tax Service, the income tax declaration for the year 2015 should be submitted until March 25 of the current year.

In order to benefit from the Electronic Statement Service, the taxpayer must follow the following steps:

1.    Get your Mobile Digital Signature designed by e-Government Center or the Electronic Signature designed by  Special Telecommunications Center

2.    Log in through MPass on servicii.fisc.md 

3.    Fill in the declaration on servicii.fisc.md

4.    Sign the document using your Mobile Digital Signature or Electronic Signature (STC)

The E-Government Center has launched the Electronic Statement Service at the end of 2014. All the data entered into the tax forms of Electronic Statement Service are automatically verified, which excludes the possibility of mistakes during the process of preparing tax forms.

According to the Tax Code, the natural persons are obliged to submit the income tax declaration (CET08 Form) if they:

·     have two or more jobs and get a salary that cumulatively exceeds the total amount of 29640 MDL per year

·     had earned revenues both as wages and from selling properties, the amount of which exceeds 29640 MDL per year

·     had received no salaries, but earned revenues from selling properties (houses, apartments, cars etc.) or renting agricultural lands, exceeding the amount of personal exemption of 10128 MDL

·      settle permanently in another country

·      seek reimbursement of the income tax paid in addition

The E-Government Center is a public institution founded in August 2010. It is subordinated to the State Chancellery and aims at promoting the use of the potential offered by digital technologies among public institutions, businesses and citizens. So far, the E-Government Center has designed and developed a number of 513 public services, among which 130 are electronic. The activity report for the period 2013-2015 can be found here.