ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of September 28, 2006 No. 1123

About approval of the Regulations on compensation of the amounts of excises

In pursuance of provisions of Article 125 of the Tax code N1163-XIII of April 24, 1997 (special release is repeatedly published in the Official monitor of the Republic of Moldova, 2005), with subsequent changes and amendments, the Government DECIDES:

Approve Regulations on compensation of the amounts of excises it (is applied).

Approved by the Order of the Government of the Republic of Moldova of September 28, 2006 No. 1123

Regulations on compensation of excises

I. General provisions

1. This Provision determines procedure for return of the amounts of excises according to provisions of the Section IV of the Tax code N1053-XIV of June 16, 2000 and the Customs code N1149-XIV of July 20, 2000.

2. In this Provision the concepts determined by the legal acts specified in Item 1 are used.

II. Right to compensation of excises

3. The right to compensation of the amounts of excises arises in the cases provided:

a) part (6) article 124 of the Tax Code – export from customs area of products of conversion, in case of payment of excises when importing foreign excise goods to customs area and their placement under customs regime of conversion;

b) part (9) article 124 of the Tax Code:

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