ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of February 28, 2024 No. 27

About introduction of amendments to the Order of the Minister of Finance No. 11/2017

In pursuance of provisions of parts (3), (3-1) and (3-2) articles 127 of the Tax Code No. 1163-XIII of April 24, 1997 (переопубликован in the Official monitor of the Republic of Moldova, the special edition of February 8, 2007), with subsequent changes and amendments, ORDER:

1. To make the following changes to the Order of the Minister of Finance No. 11/2017:

Item 2 to state 1) in the following edition:

"2. The form of the Declaration on excises and the procedure on filling of the Declaration on excises approved by this order are used by the authorized owners of tax warehouse, subjects performing business activity who are not registered as the authorized owners of tax warehouse, but export independently or on the basis of the commission agreement the excise goods processed and/or made in the territory of the Republic of Moldova since tax period of January 2017, and also the legal entities or physical persons performing business activity, which use the ethyl alcohol which is not denatured, specified in goods items 220710000 and 220890910, for the purpose of, excellent from provided by parts (15) or (16) article 124 of the Tax Code.";

2) to make the following changes To appendix No. 2:

a) state Item 1 in the following edition:

"1. The authorized owners of tax warehouse, and also subjects performing business activity and which are not registered as the authorized owner of tax warehouse, but export independently or on the basis of the commission agreement the excise goods processed and/or made in the territory of the Republic of Moldova and also the legal entities or physical persons performing business activity which use the ethyl alcohol which is not denatured, carried to goods items 220710000 and 220890910, for the purpose of excellent from provided by parts (15) or (16) article 124 of the Tax Code, represent to the State Tax Administration the Declaration on excises in time, established in parts (3), (31) and (32) article 127 of the Tax Code.";

b) state Item 11 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