Law of the Republic of Moldova No. 213/2023 is the main legislative act regulating the collection of state duties and stamp duty.
The law was adopted on July 31, 2023, entered into force on January 1, 2024, replacing previous legislation and is binding.
State fee is a monetary amount collected by government agencies and other specifically authorized entities from individuals and legal entities in whose interests actions are carried out or documents are issued.
Stamp duty is a one-time fee levied on individuals and legal entities for initiating legal proceedings in a civil case or administrative dispute, as well as for each complaint against the decision of the examining magistrate in proceedings concerning an offense, both at first instance and during the appeal process.
Scope
The Law on State Fees of the Republic of Moldova regulates the collection of fees for legally significant actions and the issuance of documents by state bodies, including:
- Filing documents in court (claims, appeals, cassation complaints)
- Issuance/restoration of civil status documents (passports, birth certificates, marriage certificates, etc.)
- Filing applications for citizenship of the Republic of Moldova and residence permits
- Notary acts
- Judicial-executors (Bailiff's) actions, etc.
Analysis of consequences
- For individuals and businesses: Carefully study the rates and rules, especially regarding appeals, to avoid financial losses and procedural errors.
- For the judicial system: Increased fiscal burden on parties to litigation.
- For government agencies: Clarification of procedures and increased oversight of fees.
Failure to collect the state duty shall entail liability for officials, with the collection of the amount and penalties.
Exemption from payment of state duty and stamp duty
Extract (document fragment)
- Natural persons – in actions regarding reinstatement in service, claiming amounts of remuneration for work and other claims related to employment relationships
- In actions regarding the collection of alimony (maintenance pension)
- In actions regarding the approval of national and international adoption
- In actions regarding the repair of material and/or moral damage caused by a crime and/or contravention
- Claimant are exempt from state duty and stamp duty in actions regarding the application of protection measures and in actions regarding the repair of material and/or moral damage caused by acts of domestic violence
- In actions regarding the repair of damage caused by injury to bodily integrity or other damage to health or by death
- In actions claiming the repair of damage caused by environmental pollution and the irrational use of natural resources
- In actions regarding the protection of consumer rights
- In actions regarding the violation of the legislation on the protection of personal data
- In actions regarding acts of discrimination
- In administrative litigation actions, with the exception of point 1.15 of Annex No. 1
(requirements relating to the collection of moral and material damages formulated in administrative litigation cases) - In actions regarding the collection of legal costs incurred in previous civil proceedings, regardless of the procedural capacity in those proceedings
- In actions regarding the protection of intellectual property
- In actions regarding subsidiary liability filed within the framework of insolvency proceedings
- Minors in cases concerning the defense of their rights.
- Bailiffs and bodies exercising duties in tax administration, regardless of their procedural status.
The full list of exemptions is provided in Appendix 2 of Law No. 213/2023.
Main Regulatory Framework of the Republic of Moldova
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Law of the Republic of Moldova No. 213/2023 on State Fee