of February 1, 2021 No. 18
About introduction of amendments to the Order of the Ministry of Finance No. 76 of June 16, 2020
According to articles 7 and 12 of article I of the Law No. 60/2020 of year about organization of some measures of support of business activity and about modification of some regulations (Monitorul Oficial al Republicii Moldova No. 108-109 of 25.04.2020) in edition of the Law on modification of some regulations No. 257 of 16.12.2020. I order:
1. The following changes are made to appendix No. 1 to the Order of the Ministry of Finance "About compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period" No. 76/2020,:
1) In Item 1 the text is "inclusive" supplemented with the text", and for agricultural producers, victims of natural disasters - till September 30, 2021".
2) In Item 3 the first offer to state in the following edition:
"The request of compensation of the VAT is performed by filing of application in the form established by appendix No. 1 (appendix No. 3 for the period January-December, 2020, inclusive, or appendix No. 4 for the period January - September 2021, in case of the request for compensation of agricultural producers, victims of natural disasters) to this Provision (further - the Statement) depending on situation in General management of tax administration in the place of servicing / General management of tax administration of post-operational tax control or General management of administration of large payers of the State Tax Administration.".
3) In item 4:
- subitem 6) the first paragraph at the end to add with the text" (for the period compensations of the VAT since month of cancellation of emergency state and till December, 2020, inclusive)"
- 6) to add subitem with the new third paragraph of the following content
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