Moldova's State Tax Service recently announced Decision No. 2/2021 from the Commission for Exceptional Situations, providing that expenses incurred by employers for the purchase of COVID-19 vaccines and vaccination services for employees will be recognized as tax-deductible expenses, provided that the respective payments are made by 31 May 2021. Further, such expenses incurred for the benefit of employees by 31 May 2021 will be considered non-taxable income for the employees and will be incl…