THE LETTER OF THE MAIN STATE TAX AUTHORITIES UNDER THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 3, 1996 No. 10-23-02/1-25

About provision of delay on payment in the budget of the value added tax and excises on diesel fuel

State tax authorities of the Republic of Moldova Department of customs control

The law of the Republic of Moldova of 18.04.96 N 810 "About modification and amendments in the Law on the government budget for 1996" establishes delay on the imported diesel fuel for realization to agricultural enterprises of the republic within three months from the date of import.

Considering stated, the Main State tax authorities for management in practical work explain single questions on application of the specified privilege.

1. For representation of payment deferral on the imported diesel fuel the company shall appeal in writing to the Main State tax authorities about provision of the specified delay. Based on the letter the tripartite contract between the company, the Main State tax authorities and Department of customs control is signed.

2. The conclusion of the agreement is made in the following procedure:

- four copies of the completed agreement are represented to Department of customs control which checks agreement details based on the relevant documents submitted by the company and in the absence of shortcomings the agreement is signed by management of Department;

- the copies of the agreement signed by Department are represented to the Main State tax authorities (lump. 226) for the final decision of question of provision of delay on payments.

3. In case of the positive solution of question two copies of the signed agreement are handed to the payer for presentation in territorial tax authority of customs control and is direct for the payer.

4. The procedure for adoption of the customs declaration on the imported amounts of diesel fuel and entering of payments into the budget and in necessary cases of the amounts of penalty fee of territorial authorities of Department of customs control, is stated in the agreement enclosed this letter.

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