In this study is shown that the subject of the offense is the person who commits an offence, who possesses all the qualities – general and special – required by the General Part and Special Part of the Penal Code and who, because of this, becomes able to penal liability. It is argued why the classification of the offence subjects, with regard to their situation within the offence, the ones concerning the active subject and passive subject is not compliant with the legal framework of the Republic of Moldova. The victim of the offence is related to the reference system of the offence object and not to the reference system of the offence subject. Also there is pointed out that the general conditions for the existence of the subject natural person of the offences under Chapters XV and XVI of the Special Part of the Penal Code – the minimum age of penal liability and the accountability – are mandatory conditions to subjects of all offences under Chapters XV and XVI of the Special Part of the Penal Code, whether or not the are special subjects. In this investigation it is determined that the special qualities of the offence subject, required by the Special Part of the Penal Code, are relevant only in the case of the offenses specified in art.324, 327, 328, 329, 3301, 332, 333, 335 or 3351 PC RM. With regard to the offences referred to in art.325, 326 and 334 PC RM, the have a general subject and not a special subject. Also it is shown that the special subject of the offence is the natural person or the legal entity that, apart from the general qualities required by the General Part of the Penal Code, must have the special qualities required by the norm of the Special Part of the Penal Code, which sets the liability for that offence. It is also argued that if we refer to the subject of the offences specified in art.324, 327, 328, 329, 3301, 332, 333, 335 or 3351 PC RM, in all of the cases, we are confirming the presence of qualities characterizing the legal status of the person evolving as a subject of the offence or the one achieving the function carried by the subject