of August 10, 1995 No. 09-23-02-25
About separate amendments and explanations on the value added tax
State tax authorities of the republic
The Ministry of Finance of the Republic of Moldova for data and management in practical work reports amendments and explanations on calculation and payment in the budget of the value added tax.
1. Goods which according to Art. 5 of the Law of the Republic of Moldova of 8.11.94 N 264-XIII "About the value added tax" are exempted from taxation on value added in the territory of the republic in case of their realization out of republic limits, including in the participating countries of the CIS, also shall not be assessed with the value added tax.
At the same time the tax amounts paid to suppliers of raw materials of materials and other costs belong on costs of production and addresses. The tax amount which is subject to entering into the budget in that accounting period in which these goods were made increases by the same amount.
Considering stated in the 25th paragraph of the letter of the Ministry of Finance of the Republic of Moldova of 23.12.94 N 18-6-02-43 "About features of calculation and tax discharge on value added and excises in 1995", words "void... including granted tax allowance in the territory of the republic...".
Recalculations on the tax amounts which are earlier estimated and paid to the budget, are not made.
2. The following changes are made to the letter of the Ministry of Finance of 23.12.94 N 18-6-02-43 "About features of calculation and tax discharge on value added and excises in 1995".
In paragraph 6 the word "revenue" is replaced with the word "income".
In paragraph 8 of the specified letter the words "including the financial resources transferred to temporary use, in the absence of the license on banking operations..." void.
Paragraph 14 instead of words "... the goods connected with health protection" it is stated in the following edition "... medicines, bacteritic medicines and officinal herbs".
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