ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 4, 2023 No. 90

About introduction of amendments to the Order of the Minister of Finance No. 69/2017

For the purpose of execution of provisions of article 76 of the Tax Code No. 1163/1997 (repeated publication in the Official monitor of the Republic of Moldova, special release of February 8, 2007). I order:

1. In the Order of the Minister of Finance No. 69/2017 on approval of the standard form "The Activities Report, Performed by Nonresidents in the Republic of Moldova, and about Income Gained by Them (the NER-17) Form and the Procedure for Its Filling" (The official monitor of the Republic of Moldova, 2017, No. 133, of the Art. 833) to make the following changes:

Appendix No. 1 to state 1) in edition according to appendix to this order;

2) in appendix No. 2:

a) subitems a) and b) Item 1 to state in the following edition:

"a) the nonresidents performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code according to provisions of article 76 of the Tax Code; and

b) legal entities nonresidents who gain income from the Republic of Moldova from persons, others what specified in article 90 of the Tax Code, according to provisions of article 74 of the Tax Code.";

b) in Item 2 of the word "which have representations in the Republic of Moldova" to replace with the text "performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code";

c) in Item 3 of the word to "tax year" shall be replaced with words to "calendar year", and "the representation shall provide the text or provided" to replace with the text "the nonresident performing activities in the territory of the Republic of Moldova according to Item 15-1) of article 5 of the Tax Code shall provide or provided";

d) declare item 4 invalid;

e) state Item 5 in the following edition:

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