The Parliamentary Commission for Economy, Budget and Finances organised on January 30, 2014, the working group’s meeting concerning the legislation’s regulation framework in respect to the implementation of art. 88 of the Fiscal Code, which stipulates the employees’ right to re-distribute a part of the income tax to charity and cult organizations. Pursuant to the amendments to the Fiscal Code, which were recently adopted and came into force on January 1, 2014, physical persons can impose an amount up to 2% of the income tax budget sum from the salary in order to support non-commercial public and religious organizations.
The parliamentary commission initiated, in this respect, public debates inviting representatives of public, religious associations and other non-commercial institutions in order to express their wishes, suggestions and opinions concerning the mentioned legislative initiative.
His Holiness, Bishop of Chișinău Anton Coșa authorized Pr. Edgar Vulpe, the housekeeping manager of the Roman-Catholic Episcopacy for participation in this meeting, who mentioned within the debates the support of any initiatives which aim at promoting the civic responsibility. ”The citizens’ co-participation in distributing a part of the income tax amount for social activities of public use, implemented by different associations, churches and other religious organisations is beneficial and necessary for the common good. The application of the subvention principle and the active partnership between the state institutions and the associative organisations are absolutely necessary for the improvement of the social-economic situation of our country. In this sense, resulting from the mission of supporting the most vulnerable and needy persons, the Catholic Church and its charity institutions consider the domains of medical assistance, education and health as national priority. The support and promotion of activities in these domains is the moral obligation and civic responsibility of the state, the civic society and each citizen, especially, of those having decisional responsibility at different levels.”
„Whereas, pursuant to the legislative provisions, the mechanism of percentage distribution and the list of non-commercial organizations of public use and of religious institutions which take advantage of the distribution of a part of the income tax, will be established by the Government and the Roman-Catholic Episcopacy will supervise this process and insist on establishing a simple and transparent fiscal procedure”, Pr. Edgar Vulpe declared.
Our society faces different problems and challenges and some of them, like the persons with special needs, the olds, orphans, abandoned children need a special approach too. These categories need not only moral support, compassion and emotional warmth, but also material and financial help for not feeling marginal and discriminated, the more especially as, according to the Constitution of Republic of Moldova, each person has the right to life.
The European countries and our experience showed that the religious cults and the civil society settle these problems best of all. Whether they are associations, organizations or funds, they have a positive impact through the implemented non-profit activities and projects.
The NGOs and cults of Republic of Moldova take care of many unfavoured categories, open care-centres for orphan children, old people, train hundreds of thousands of children and young people through non-formal education, plant trees and promote protection strategies of the environment, form specialists in public policies etc.
That particular fact determined the governments of many countries to accept the direction of a part of the income tax of physical persons to the those who can best of all settle certain problems of the modern society, who can involve in the society’s social life, who due to the civil spirit of each citizen can offer spiritual and material assistance to those who need it the most.