ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of September 28, 2017 No. 351

About approval of changes and amendments in appendix No. 2 to the Order of the Main state tax authorities No. 1164 of October 25, 2012

Based on item 8 of the h. (1) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (переопубликован in Monitorul Oficial al Republicii Moldova, special release of February 8, 2007) and according to the h. (1) I ORDER to Art. 115 of the Tax code:

1. In appendix No. 2 to the Order of the main state tax authorities No. 1164 of October 25, 2012 about approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT (Monitorul Oficial, 2012, Art. No. 234-236, 1375) to make the following changes and additions:

1) state subitem 4.4 in the following edition: "4.4. Columns 1.1 and 2.1 are not filled in";

Subitem 4.11 to state 2) in the following edition: "4.11. In column 9 are specified:

a) the modified VAT amounts if in the previous tax periods mistakes in reflection of VAT amounts on the performed deliveries were made;

b) the VAT amounts modified according to the p. (1) Art. 116 of the Tax code, in case of the bad debt on earlier performed deliveries;

c) the VAT amounts corresponding to the adjustments performed according to Art. 98 of the Tax code on earlier performed deliveries";

Subitem 4.19 to state 3) in the following edition:

"4.19. In column 16 are specified:

a) the modified VAT amounts if in the previous tax periods mistakes in reflection of the VAT amounts which are subject to offsetting were made;

b) the VAT amounts modified according to the p. (1) Art. 116 of the Tax code, in case of the bad debt on earlier performed acquisitions;

c) the VAT amounts corresponding to the adjustments performed according to Art. 98 of the Tax code on earlier performed acquisitions;

d) the VAT amounts corresponding to the adjustments performed according to h (3/2) and h (3/3) of Art. 102 of the Tax code;

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