OREANDA-NEWS. August 27, 2010. Criminal responsibility for tax evasion by physical persons on an especially large scale to be introduced in Moldova. This is stipulated by the amendments to current legislation, approved at the meeting of the Government.

These changes provide for inclusion of new article in the Criminal Code of Moldova – Physical persons’ tax evasion. According to it, tax evasion by physical persons that don’t conduct business, by means of non-submission of income tax declaration or by means of introducing in the income tax declaration of corrupted data on income or expenses, expenses that aren’t based on actual transactions, or by means of concealment of taxable income sources, if the amount due exceeds 2,5 thousand c.u. is penalized to the amount from 1 thousand to 2 thousand c.u. or unpaid work in favor of society for the term from 180 to 240 hours, or imprisonment up to 2 years. The same action, resulted in nonpayment of tax on an especially large scale, is penalized to the amount from 2 thousand to 3 thousand c.u. or imprisonment up to 5 years.

Current legislation didn’t allow instituting criminal proceedings against physical persons for tax evasion, except those who conduct business activity. The amendments might be approved by the Parliament.