The Tax Code regulates the general principles of taxation in the Republic of Moldova, the legal status of taxpayers, the State Tax Service and other participants in relations regulated by tax law, the principles of determining the object of taxation, liability for violation of tax law, and how to challenge of the actions of tax officials.

The Tax Code is modified and completed annually, in accordance with the progress in the business environment, the diversification of relations and forms of cooperation, the improvement of management mechanisms and technological processes, the development of information technologies.

Tax Code of the Republic of Moldova