Dear EBA Members,
Following the EBA Moldova’s interventions regarding the need of the company’s deductibility in organization of the training of the apprentices in the dual education training programs, issue which has been raised from the beginning of this year through various position documents provided to the relevant central public authorities, participation at the meetings of the Economic Council to the Prime Minister and meetings of the GIZ “Structural reform in vocational training project” working groups, as well as the organization of the Business Breakfast with Mrs. Monica BABUC, Minister of Education, Culture and Research, we would like to inform you that the Government Decision on the determination of tax liabilities related to income tax was approved on 4 July 2018 and soon will be published in Official Gazette of RM.
Thus, we would like to inform that the above mentioned Government Decision replaces the Government Decision No. 144/2014 for the approval of the Regulation on the amount and criteria for determining the expenses incurred by the employer for the transport, food and vocational training of the employees and expressly provides deductions for companies implementing dual education, in particular those related to:
- remuneration of the trainer in production field;
- providing apprentices with the necessary materials for practical training (in particular, tools and consumables) and equipment, as appropriate;
- other expenses related to the provision and maintenance of apprentices' training facilities.
Further EBA Moldova will undertake the necessary measures to operate relevant amendments regarding the deductibility of expenses for the implementation of dual education in art. 24 of the Tax Code.