This Law establishes Interest Rate Subsidy Program and a VAT Refund Program in order to support workers and employers in the context of the economic consequences of the epidemiological situation (COVID-19), as well as agricultural producers affected by natural disasters. The subjects of the Interest Rate Subsidy Program are: (a) enterprises that meet the criteria established for the Interest Rate Subsidy Scheme and receive bank and/or non-bank loans; (b) creditor - a bank licensed by the National Bank of Moldova in accordance with the legislation and/or a non-bank credit organization registered by the National Financial Market Commission in the Register of authorized non-bank credit organizations; and (c) financing party - the Government, through the Ministry of Finance, which delegates to the State Tax Service the authority to subsidize interest rates on granted bank and/or non-bank loans. The payment of a subsidy is carried out on interest paid up to December 2020 inclusive. For agricultural producers affected by natural disasters, the subsidy is paid on interest paid from May 1, 2020 to December 2020 inclusive. The amount of subsidies received in accordance with this Law is a source of income that is not subject to income tax. The total amount of the refund for the period of the VAT Refund Program must not exceed the amount of VAT provided for the subsequent period indicated in the VAT return for the December 2019 tax period. VAT refund is carried out on the basis of the application of the subject of the program, submitted to the State Tax Service. The application shall be submitted after reporting and payment of income tax, mandatory state social insurance contributions paid by the employer, individual mandatory state social insurance contributions and percentage-calculated compulsory health insurance contributions paid by the employer and employee, and after submitting the VAT return.