LETTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 1, 2000 No. (10-13-03/1-3849)27

SOME QUESTIONS CONCERNING OFFSETTING OF THE VAT

Transfer is made by the Editorial office "BNK" and has unofficial character to Territorial state tax authorities

The Ministry of Finance in connection with emergence of the questions connected with correctness of offsetting of the VAT in case the economic agent who imports goods (the owner of the contract with the foreign supplier) does not appear as the customs applicant but only performs financial regulation reports the following.

According to Art. 49 of the Customs code the taxpayer, duties on imported goods the customs applicant who in this case is not the owner of goods is.

But as, according to Art. 102 (1) the III Section of the Tax code offsetting of VAT amounts on the acquired materials is allowed to subjects of the taxation, i.e. by right offsetting on the VAT the subject of the taxation which imports goods (the owner the kontraktafinansovy defendant of commodity import) because the subject is the owner of imported goods has.

In this situation, the subject of the taxation appearing as the customs applicant cannot apply for offsetting of paid amount of the VAT.

At the same time, according to Art. 102 (6) the Tax code the subject of the taxation has the right to offsetting of the VAT if she has the document issued by customs authorities which confirms payment of the VAT for imported goods.

In view of the aforesaid, confirmation of the right to offsetting for the owner of the contract (the financial defendant) are copies of customs declarations and documents on tax payment by the customs applicant. Offsetting of the VAT is performed at the time of the tax discharge by the customs applicant.

Services in customs procedures of the customs applicant are assessed with taxes in accordance with general practice.

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