ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 19, 2021 No. 96

About introduction of amendments to the Order of the Ministry of Finance No. 118/2017

Based on Item е) and Item f) Articles 94, Item е) and Item f) parts (1) Articles 95, Item g) and Item h) parts (2) Articles 95, parts (7) and parts (8) article 97 of the Tax Code and according to the subitem 2) Item 6 of the Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government No. 696/2017 (The official monitor of the Republic of Moldova, 2017, No. 329 to the Art. 801), I ORDER:

1. Change the Order of the Ministry of Finance No. 118/2017 on approval of standard form of the source document of the strict reporting "Tax delivery note" and Instructions for its filling (The official monitor of the Republic of Moldova, 2017, No. 340-351 the Art. 1750), as follows:

19) of Item 11 to add the subitem with the text:

"In case of the transactions performed according to Item provisions е) and Item f) parts (1) article 95 of the Tax Code, in the corresponding column mentioning "The return taxation" is specified.

Lack of mentioning "The return taxation" in the corresponding column does not exempt the subjects of the taxation specified in Item е) and Item f) article 94 of the Tax Code, from the obligation of payment of the VAT in the budget of rather corresponding purchase.".

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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