Moldova's State Fiscal Service has published SFS order no. 207 of 19 June 2023, which provides guidance on the corporate income tax payment deferral option for micro, small, and medium-sized enterprises for the tax periods 2023 to 2025. The payment deferral allows qualifying enterprises to defer the payment of corporate income tax until the 25th of the month following the month in which dividends are paid, including in the form of shares or participation stakes, from the profit obtained duri…