LETTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 31, 2000 No. (10-13-03/1-103)56

FEATURES OF APPLICATION OF THE EXCISE DUE TO THE ENFORCEMENT OF THE SECTION IV OF THE TAX CODE

Transfer State tax authorities of the republic

Ministry of Agriculture and food industry Department of customs control

The Ministry of Finance in connection with the introduction in operation of the Law on enforcement of Section 4 of the Tax code N1054-XIV from 2.112000, and also Section 4 of the Tax code Law N1053-XIV of 2.11.2000 (taking into account the changes and amendments made by the Law on modification and amendments to Section 4 of the Tax code and the Law on enforcement of Section 4 of the Tax code N 1440-XIV from 28.12.2000) informs tax authorities and taxpayers the following.

Subjects of the taxation, subjects to taxation, taxable basis terms of approach of the tax liabilities, excise payment due dates

Since 01.01.2001 payers of excises are the following business entities:

Group 1*. The legal entities and physical persons overworking and/or making excise goods in the territory of RM (Art. 120 "and" the Tax code (further in the text - the Tax Code)) - subjects of the taxation;

Group 2*. Persons, including trade enterprises to which are shipped by legal entities and physical persons excise goods, including imported, without documents confirming payment of excises on these goods for the subsequent realization (Art. 4 (5) the Law on enforcement of Section 4 of the Tax Code) - not subjects of the taxation (are exported) and delivered. Treat supporting documents:

- copy of the customs declaration,

- commodity-transport delivery note;

Group 3*. The legal entities performing activities in the field of gamblings (Art. 120 "c" of the Tax Code) - subjects of the taxation;

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