LAW OF THE REPUBLIC OF MOLDOVA

of March 3, 2023 No. 40

About modification of some regulations

The Parliament adopts this organic law.

Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

1. Item b in paragraph five) to replace articles 96 of figure "070960000" with figures "070960".

2. In Article 102:

part (to add 4) after the words "these inventory items, services." with the text:

"The final conditional coefficient is determined in the above-stated procedure and rounded according to mathematical rules to within two signs after comma when filling the declaration on the VAT for the last tax period of year and is based on annual figures of deliveries. The difference between the VAT amount carried on deduction in the previous tax periods, and the VAT amount determined as a result of application of final conditional coefficient is reflected in the declaration for the last tax period of year.";

the second offer of part (to state 8) in the following edition: "The VAT amount paid or subject to payment on the tobacco products classified by goods items 240210000, of 240220, of 240290000, of 2403, of 2404, which constituted waste or natural wastage over the limits set by the Ministry of Health and on the products of ethyl alcohol classified by goods items 2207, of 2208, which constituted waste or natural wastage over established by the Ministry of Agriculture and the food industry of limits, and also on oil products which constituted waste or natural wastage over established by the Ministry of infrastructure and regional development of limits, is not deductible and belongs on costs or expenses of the period.".

3. Part (Article 123 to state 2) in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info