Moldova Issues Clarification on Filing Corrected Tax Returns

Moldova's State Tax Service (STS) issued a clarification on 14 September 2020 regarding the filing of corrected tax returns. The clarification provides that if a taxpayer files a return and discovers that corrections are needed before the standard deadline, a corrected return may be filed before the standard deadline and will be treated as the return for the relevant period.

If a taxpayer discovers that corrections are needed after the standard filing deadline, it is clarified that there is …