of February 2, 2024 No. 43
About modification of appendix No. 6 to the Order of the State Tax Administration No. 427 of August 21, 2018
With the purpose of execution of Art. 92 and Art. 226-11 of the Tax code, No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, special release of February 8 2007), with subsequent changes and amendments, and also according to Art. 133 of h (1) Item c) of the Tax code I ORDER:
1. In appendix No. 6 to the Order of the State Tax Administration No. 427 of August 21, 2018. "About determination of procedure, structure and conditions of submission of information by the subjects specified in Article 92 and article 22611 of the Tax Code" to make the following changes:
a) exclude columns 7a "The cost of purchase of property / capital asset for date of acquisition of property right (in currency)", 7b "Currency code (abbreviation)", 7s "Number and document date, the property confirming acquisition of property right / capital asset" and 11a "Identification number".
b) to change Item 3 of the explanatory note on filling of appendix No. 6 by means of exception of the following text:
"In column 7a "The cost of purchase of property / capital asset (in currency)" is specified date of acquisition of property right property cost / capital asset for date of acquisition of property right by the seller (cost basis of capital assets) based on the document specified in column 7c.
If in the agreement several capital assets are specified, then for each separate object / asset the separate line is filled.
In column 7b "Currency code (abbreviation)" the alphabetic code of foreign currency, according to appendix No. 1 to the Regulations about establishment of the official rate of Moldovan leu in relation to foreign currencies approved by the Resolution of National Bank of Moldova No. 3 of 15.01.2009 (EUR, USD, RON, RUB etc.), the amount of transaction specified in column 7a is specified.
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