ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 16, 2023 No. 5

About change of the Order of the Ministry of Finance No. 58 of April 28, 2015

According to the changes made to article 125-1 of the Tax Code No. 1163/1997 (переопубликован: Monitorul Oficial al Republicii Moldova, special release of 8:02. 2007) the Law on modification of some regulations No. 356/2022, I ORDER:

1. In the Order of the Ministry of Finance No. 58 of April 28, 2015. "About approval of the declaration form "TBDSA15" and Instruction "About procedure for filling of the declaration form TBDSA15 on charge of excise on remaining balance of the excise goods relating to the goods items specified in article 125-1 of the Tax Code" (Monitorul Oficial al Republicii Moldova, 2015, No. 105-109, of the Art. 694), to make the following changes:

To change 1) In appendix No. 1 of the word "Name of the Subject of the Taxation" to the words "Name of the Taxpayer";

2) In appendix No. 2:

a) in Item 1 "to subjects of the taxation which import" to replace the phrase with the phrase "to subjects which import make or implement wholesale irrespective of, have or not the status of the authorized owner of tax warehouse," and at the end after the word of "Code" to add with the text" on which the excise at the rates operating before their change was estimated and/or paid";

b) in Item 3 to replace the word of "cigarettes" with the word of "goods", after the word of "import" to add with the text", productions or acquisitions" and the following text: "If the subject performs activities both in wholesale, and in retail sale of the excise goods relating to goods items 220300, of 2205, of 220600, of 2207, of 2208, of 240210000, of 240220, of 240290000, of 2403, inventory count of goods is performed only on remaining balance in the trade items of type C established in appendix No. 5 to the Law on domestic trade No. 231/2010.";

c) state item 4 in the following edition:

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