Moldova's State Fiscal Service (SFS) has clarified the income tax payment obligations for micro, small, and medium-sized enterprises that distribute dividends when they have opted for the corporate income tax payment deferral allowed for the tax periods 2023 to 2025 (previous coverage). The SFS has clarified that when dividends are paid out of profits earned during the tax periods 2023 to 2025 by enterprises that elected for the deferral option, income tax must be paid according to a prescrib…