of August 3, 2021 No. 428
About change of 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
1. According to the h. (10) Art. 132-3 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, I ORDER:
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 al Republicii Moldova No. 234-236, of Art. 1375 of 9:11. 2012) to make the following changes:
Item 2 after the second paragraph to add 1) with the following paragraphs:
"-the legal entities and physical persons performing business activity, including persons performing professional activity according to the legislation, and the property of the companies registered as the payers of the VAT which are in process of insolvency, who except for are in process of restructuring and implementation of the plan according to provisions of the Insolvency act No. 149/2012 (the subjects of the taxation specified in article 94 Item е) of the Tax code acquiring in the territory of the Republic of Moldova);
- the legal entities and physical persons performing business activity, including persons performing professional activity according to the legislation, and the pledged property acquiring in the territory of the Republic of Moldova, the property encumbered with mortgage, property which it is seized at the companies registered as payers of the VAT (the subjects of the taxation specified in article 94 Item f) of the Tax code);"
Item 5 to add 2) with the following paragraph at the end:
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