Moldova proposes doubling write-off threshold for small local tax arrears

Threshold would double

The draft amends the regulation approved by Finance Ministry Order No. 46 of 19 March 2020, which governs tax liabilities recorded by local tax and fee collection services under article 172(3) of the Tax Code. It would replace 10 lei with 20 lei in paragraphs 2 and 4. The proposal is confined to the regulation’s local collection-service process; it does not announce a general write-off of every taxpayer debt administered by the State Tax Service.^[1][3]

Local process gets more time

The draft would shift the paragraph 11 date for local councils to adopt cancellation decisions from 10 March to 10 June. It would move the paragraph 12 and 13 dates from 15 and 25 March respectively to 30 June. It also removes a reference to support from the Public Institution Centre for Information Technologies in Finance, simplifies a cross-reference for internal tax documents, and deletes economic code 142216 for the dog-owner tax from the regulation’s annex.^[1]

Still a consultation draft

The Ministry published the proposed order on 4 November and invited comments through 18 November 2026. Its text says the order would be published in the Official Monitor and take effect on 1 January 2027, but that clause is proposed wording, not an enacted commencement date. The draft is unsigned and has no order number. The Ministry says the changes align the procedure with Law No. 247/2026; the Official Monitor records that law’s publication on 31 October.^[1][2][3]

Operational scope

Local councils and businesses with small balances administered through municipal collection services should track the final order and any revised year-end reconciliation calendar. Under the draft, cancellation remains a procedural outcome rather than an automatic relief newly available on publication: the text adjusts the regulation’s existing deadlines and threshold. The precise ledger populations and systems changes cannot be confirmed from the draft alone; the linked explanatory-note file appears to duplicate the order itself.^[1][2]