Approved by the Main state tax authorities of February 8, 1996

The instruction about procedure for calculation and payment of excises

1. General provisions

1.1. Excise - the indirect nation-wide tax included in sales price of excise goods (products) and paid by the consumer.

1.2. The excise is enlisted in the national public budget and distributed in budgets of different levels according to the procedure and on the conditions determined by Parliament in case of approval of the budget for the forthcoming year.

1.3. Disputes over application of the legislation over excises between taxpayers and monitoring bodies are subject to consideration according to the current legislation.

2. Payers of excises

2.1. Payers of excises are subjects of business activity, irrespective of form of business of managing, including the companies with foreign investments having according to the legislation of the Republic of Moldova, the status of the legal entity, including peasant farms and physical person:

- the manufacturing companies realizing the excise goods (products) made of own raw materials;

- the manufacturing companies making or finishing (for example, pouring of excisable alcoholic products) excise goods (products) from raw materials supplied by the customer, including from the State Parties of the CIS if the specified procedure is established by Parliament in case of approval of the budget for the current year;

- the companies realizing the excise goods made of the raw materials belonging to them at the companies which do not have relations with budget system of the republic;

- the companies realizing the excise goods (products) acquired without excise or using them for production of not excise goods (products);

- the companies implementing prepared and excise goods (products) developed by the population;

- the import companies importing excise goods (products) on the territory of the Republic of Moldova.

2.2. Payers of excises are the companies as constantly having subjects to taxation, and for what these transactions have periodic or accidental character.

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