Moldova clarifications on filing revised tax returns

Moldova clarifications on filing revised tax returns

On September 14, 2020, the State Tax Service of Moldova issued a clarification regarding the filing of amended tax returns. The clarification provides that if a taxpayer files a return and finds that corrections are needed before the standard deadline expires, the amended return may be filed before the standard deadline and will be treated as a return for the relevant period.

If the taxpayer discovers that corrections are needed after the standard filing deadline, it is clarified that there is no statutory deadline for filing revised returns. Acceptance of the amended declaration is subject only to the standard statute of limitations, which is six years. However, filing an amended tax return will not be considered an amended version of a previous tax return if the revised tax return is filed after the STS has issued a decision on a specific tax audit regarding the accuracy of the tax return or for the subject of the tax period. for a tax audit.

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