ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of February 5, 2018 No. 39

About modification and amendments in appendix No. 2 to the Order of the Minister of Finance No. 118 of August 28, 2017

In pursuance of provisions of the h. (2) Art. 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Monitorul Oficial al Republicii Moldova, 2014, Art. No. 27-34, 61), with subsequent changes and amendments, h. (14) Art. 102 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, special release of February 8, 2007), with subsequent changes and amendments, item 3 of the Order of the Government No. 294 of March 17, 1998 about accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997 (Monitorul Oficial al Republicii Moldova, 1998, Art. No. 30-33, 288), with subsequent changes and amendments, according to the subitem 11) item 9 of the Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government No. 696 of August 30, 2017 (Monitorul Oficial al Republicii Moldova, 2017, to No. 329, of the Art. 801), I ORDER:

In appendix No. 2 to the Order of the Minister of Finance No. 118 of August 28, 2017 about approval of standard form of the source document of the strict reporting the Tax delivery note and Instructions for its filling (Monitorul Oficial al Republicii Moldova, 2017, No. 340-351, of the Art. 1750), with subsequent changes and amendments, registered in the Ministry of Justice at No. 1256 of September 13, 2017, to make the following changes and additions:

3) and 4) of Item 2 of the word "is subject to offsetting" shall be replaced with words 1) in subitems "is deductible";

2) in the subitem 1) of item 4 of the word "right to offsetting" shall be replaced with words "the right to deduction" and in the last paragraph of the word of "the right to offsetting" shall be replaced with words "the rights to deduction";

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