LETTER OF THE MAIN STATE TAX AUTHORITIES

of March 5, 1998 No. 8 (10-23-02/1-313)

Some explanations on the value added tax and excises on the goods exported by economic agents of the Republic of Moldova

The Ministry of Finance in connection with the arising questions according to the procedure of administration of commodity export from customs area of the republic reports the following.

According to action of Art. 5. The law on the value added tax the exported goods made in the Republic of Moldova and also which are earlier imported to the republic on which the tax is estimated and paid to the budget when importing are exempted from the value added tax. At the same time it is necessary to consider that the Parliament the Law on the government budget of the republic annually determines procedure for VAT liability, the goods of national production exported to the CIS countries.

Concerning application of excises when exporting excise goods, Art. 5 of the Law on excises, determines that commodity export (products), made in the republic is not assessed with excises. Except action of this provision of the Law on excises, it is also necessary to mean provisions of the Law on the government budget which establish application of excises on the exported goods (products).

The existing tax legislation establishes responsible behind correctness of its observance of the taxpayer. Therefore, any company applying for action of privilege on the exported goods shall have the documents confirming legality (legitimacy) of tax exemption. The customs declaration which is drawn up and adopted by customs authority shall be such confirmation.

In case of submission to the territorial tax authorities of quarter calculations for the value added tax and monthly settlements on excises of the company performing export deliveries shall apply to the specified calculations of the copy of the customs declarations adopted by customs authorities in the export mode.

If copies of declarations at the economic agent are absent, in calculation for the value added tax and excises, the performed deliveries are not considered as export and are specified in calculations as leviable, with obligatory charge of the value added tax and excises.

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