CALM used the service to collect laws, national regulations or any kind of normative and/or legislative acts providing information on local borrowing and to learn how is the personal income tax collected in NALAS countries country: whether it is collected at the place (village, town, city) where employees work or at the place (village, town, city) where they live, in case these two places are different. CALM needed the samples of normative acts and excerpt from the region to elaborate a new draft law on local borrowing and to propose changes to the law on local public finance. As it concerns the request on procedure of the collection of the personal income tax, it was used by CALM to elaborate policy arguments to promote a reform in this field. The Parliament of the Republic of Moldova initiated a reform according to which the personal income tax should be collected in the budget of the municipality where the employee has its residence, not at his working place (in the case this two are different). This reform is supported by CALM, but the Ministry of Finance is against, saying that this will complicate the fiscal administration of this tax.

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Additional documents (.zip)