New office opposite the Circus

We hasten to inform you that at the 18th of June 2018 "Audit Data" S.R.L. opens a new office opposite the Circus.

Adress: Pietrariei str. 19, 1st floor, of. nr. 3 and nr. 4
Schedule: Monday-Friday, 9:00-18:00

Contact numbers: 069 184 328, 022 838 797, 067 417 943, 060 014 341

Reminds you that the Audit DATA March 25, 2016 – Deadline for submission of statement and payment of income tax related to year 2015 by resident and nonresidents foreigners individuals

134568        According to the provisions of the Tax Code of the Republic of Moldova, individual taxpayers are obliged to submit the statement regarding the income tax related to year 2015 (CET08 Form) up to 25 March of this year. The statements are going to be submitted by the resident individuals at the territorial body of the State Tax Service within area they are served by.

        In order to simplify the way of declaring the incomes for the year 2015, the individuals may submit the statement at any tax authority, regardless of their place of residence.

According to the Tax Code, the individuals are obliged to submit the Statement of individual regarding the income tax (CET08 Form) in case:
- of working at two or more jobs, where they obtain a wage which, cumulatively, exceeds the total payment of 29640 MDL per year;
- if they have obtained revenues both as in form of salary and from selling property, the total amount of which exceeds 29640 MDL per year;
- they did not received the salary, but earned from the sale of property (houses, apartments, cars, etc.) or from rental of land, exceeding the amount of personal exemption of 10128 MDL;
- are changing their permanent residence from the Republic of Moldova to another country;
- they request the refund of overpaid income tax.

        Also, they have the obligation to submit the statement regarding the income tax of individuals – foreign citizens or stateless persons who have obtained the residency status of the Republic of Moldova (who are on the territory of the Republic of Moldova more than 183 days, in any period of 12 months, which is commencing or ending in the fiscal year concerned), according to the conditions established for the resident individuals.

For individuals, the income tax is determined according to the rates laid down in the article 15 of the Tax Code, in amount of:
- 7% from annual taxable income that doesn’t exceed the amount of 29640 MDL;
- 18% from annual taxable income that exceeds the amount of 29640 MDL;

For the year 2015, in calculating the income tax, each taxpayer has the right to the following exemptions, where appropriate:
- Personal exemption, in amount of 10128 MDL;
- Increased exemption, in amount of 15060 MDL;
- Additional exemption, in amount of 10128 MDL per year, if the husband (wife) do not benefit from the personal exemption;
- Exemption in amount of 2256 MDL per year for each dependent or an exemption in amount of 10128 MDL for each dependent, invalid from childhood. Statement regarding the income tax may be submitted by the taxpayers through the following methods:
- Electronically, via “Electronic Statement” service;
- In paper form, CET08 Form inclusively obtaining from the tax body the version of pre-field Statement on the base of the identity document;
- Via post office, by sending the CET08 Form through a registered letter, to the address of the Tax Office to which the taxpayer is served.

Starting with 2016, the payments will be performed using the IBAN Code (International Bank Account Number), which can be identified for an economic classification by means of IBAN Generator Code for cashes (

Nonresident individuals who obtained incomes in the Republic of Moldova from individuals (other persons than those specified in the article 90 from Tax Code of the Republic of Moldova) are obliged to submit the statement of nonresident regarding the income tax (NER08 Form).

Nonresident individuals who ended their activity in the Republic of Moldova are obliged to submit the statement of nonresident regarding the income tax (NER08 Form) within 3 days from the close of business in the Republic of Moldova. To facilitate the understanding of the content of the statement which is to be submitted is presented an Orientation Guide for filling the NER08 form.

Government Decision no. 799 of 29.10.2015


         "Audit DATA" LLC  notifies about the Government Decision no. 799 of 29.10.2015, according to which has been approved the list of audit firms regarding auditing financial statements for 2015 of state enterprises and joint stock companies in which the state share exceeds 50% of the share capital, which came into force on 6th November 2015.

         "Audit DATA" SRL is found in this list, the selection was carried out under the conditions specified in Article 131 paragraph (3) of Law no. 146 of 16.06.1994 on state enterprise, in which is mentioned that the audit firm must meet the following criteria:

 a) in the annex to the license for carrying out audit to indicate at least two certified auditors, one of them must have experience in the field not less than 5 years;

 b) as stated at 31 December of the previous reporting period, in the annex to the license to conduct audits to indicate at least two certified auditors (this provision  shall enter into force on 01/01/16)

c) the audit firm and the auditors of the audit company must not have any sanctions for the past two years, fact confirmed by the Board of Supervision of audit by the Ministry of Finance;

d) have annual ongoing for the past two years, at least 10 audits of annual financial statements, issuing the auditor's report (this provision shall enter into force on 01/01/16).

 We continue to hope that Audit-DATA is the best choice you can take to be part of your team and to bring you value, thereby contributing to your Company’s success.

Audit activity: basic notions

notiuni-audit-moldovaAudit activity comprises several basic notions that need to be explained to better understand its role and which are it’s main components .

Below you will find the explanation of basic notions relating to the audit activity :

Audit activity - entrepreneurial activity consisting in providing professional services performed on a contract basis for expressing an opinion on the veracity of financial statements in accordance with the present Law and the relevant legislation;

Audit - independent review of annual financial statements , consolidated annual financial reports and other information relating thereto, of the audited entity for the auditor to express a professional opinion on their compliance, in all significant aspects, to the requirements set out in these reports

Auditor - an individual who holds a certificate of qualification of the auditor ;

Association of auditors - voluntary formation, independent, freestanding , self-management, created by the free will of auditors , audit firms and individual entrepreneurs auditors , associated on the bases of a community of professional interests to exercise joint civil rights , economic and social , and is not intended for profit ;

Auditor Qualification Certificate - document issued in the manner established by present Law , confirming the professional qualification of auditor ;

Code of Ethics - Code of Ethics for Professional Accountants issued by the Board of International Auditing Standards and Insurance ;

Audited entity - entity, including its subdivisions , whose annual financial reports , annual consolidated financial statements and / or other related information are audited ;

Auditor's Report - legally binding document , drawn up in accordance with Article 8 ;

Audit risk - the risk of giving an inappropriate audit opinion by the auditor when the financial statements contain significant misstatements ;

The applicant audit - natural or legal person requesting the audit ;

Audit Company , individual entrepreneur auditor- subject of entrepreneurial activity , registered under civil law and special law in this area, which is licensed to conduct audits ;

Trainee - natural person employed for internship in the manner prescribed in Article 19 , which is not the auditor, but participates in audits under the direction of an auditor;

Audit Standards - International Standards on Quality Control , Auditing , Review missions , certification and related services, issued by the Board of International Auditing Standards and Assurance .

The notions were taken from the Law no. 61 of 16.03.2007 regarding Auditing activity .

Audit DATA - 8 years since foundation date

It is a very special day for Audit-DATA Ltd, because today we celebrate near you: our clients, our partners, our collaborators-in one word our friends, 8 great years full of successful projects, summing thousands of working hours in audit and accounting field.

It's a day when we are happy to be able to say that perseverance and courage are rewarded. Over the years, we concentrated with consistency on initiating and carrying out a productive working process.

We assumed to get done difficult things without looking back too much. Today, having this 8 years of experience aniversary we can say that our approach is synonymous with progress.

Audit-DATA Ltd - guaranteed professionalism!

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