ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of May 24, 2023 No. 311

About modification of some Orders of the Government on realization of tax and customs policy

The government DECIDES:

1. In the subitem f) Item 3, in the name of Chapter V-3 and in Item 20-7 of the Regulations on compensation of the amounts of excises approved by the Order of the Government No. 1123/2006 (The official monitor of the Republic of Moldova, 2006, No. 157, the Art. 1211), with subsequent changes, goods items "270710100, 270720100, 270730100, 270750" to replace with goods items "270710000, 270720000, 270730000, 270750000".

2. In the Regulations on compensation of the value added tax approved by the Order of the Government No. 93/2013 (Official monitor of the Republic of Moldova, 2013, Art. No. 27-30, 140), with subsequent changes, to make the following changes:

Item 2 to add 1) with the paragraph of the following content:

"article 101-6 of the Tax Code in edition of the Law No. 356/2022 on modification of some regulations for exceeding of the VAT amount connected with purchase (including the VAT for import) goods and services, over the amount of the estimated VAT.";

2) in Item 7 of the word "structural division of the State Tax Administration in place of registration" shall be replaced with words State Tax Administration;

To add 3) with Item 11-1 of the following content:

"11-1. Consideration of cases of compensation of the VAT is performed based on the applications submitted by the taxpayer according to the procedure of their receipt in the State Tax Administration, and also according to the procedure of following of the Items specified in the statement.";

Item 13 to add 4) with the paragraph of the following content:

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