On March 14, 2025, the Moldovan Official Gazette published Order No. 21, which amends the rules for implementing transfer pricing. The order outlines the procedures for submitting unilateral advance pricing agreements (APAs) and specifies that within seven months of receiving an application, the Tax Agency will assess whether the application is eligible for issuing bilateral or multilateral APAs. The agency will then notify taxpayers whether their application is accepted or rejected. The order also sets various deadlines for resolving APA requests and explains that the results of the application will be documented in a draft decision shared with the taxpayer. Additionally, the order provides details on how APAs can be terminated. This order took effect on the same day and will be applied starting with the 2024 fiscal period.